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    ASU 2009-06 [FASB ASC 740] - Accounting for Uncertain Tax Positions by Private Entities and Not-for-Profit Organizations

    Report FASB ASU 2009-06 amends ASC 740 for private entities, especially when those entities are pass-through entities [PTEs] and not-for-profit [NFP] organizations
    Published on August 03, 2014

    ASU 2009-12 [FASB ASC 820] Fair Value of Investments in Investment Companies

    Report FASB ASU 2009-12 amends ASC 820 when investors have investments in investee entities having characteristics of investment companies, and net asset values [or equivalent values] are calculated in a...
    Published on August 03, 2014

    FASB Issues SFAS No. 163 Financial Guarantee Insurance

    Report In May 2008, the FASB issued SFAS No. 163, entitled Accounting for Financial Guarantee Insurance Contracts
    Published on August 03, 2014

    FASB Staff Guidance Not-for-Profit Organizations

    Report In May 2008, the FASB Staff issued new Staff-Position [FSP] guidance that has the potential to significantly-impact financial statements of certain not-for-profit organizations
    Published on August 03, 2014

    ASU 2010-28 FASB ASC Topic 350 - Goodwill Impairment Testing Modifications

    Report FASB ASU 2010-28 amends ASC 350 to address practice inconsistency related to when reporting entities need to utilize the second step in the two-step goodwill impairment testing model...
    Published on August 03, 2014

    FASB Eliminates the Concept of Extraordinary Items Accounting Standards Update (ASU) 2015-01

    News This alert provides information about FASB ASU 2015-01, Income Statement—Extraordinary and Unusual Items: Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items
    Published on January 20, 2015

    ASU 2011-08 FASB ASC 350 Goodwill Impairment Testing

    Report FASB ASU 2011-08 amends existing guidance in ASC 350, and was issued as a result of feedback the FASB received during October and November 2010 roundtable discussions with private...
    Published on August 03, 2014

    ASU 2013-10 -- FASB ASC 815 Benchmark Interest Rates in Hedge Accounting

    Report FASB ASU 2013-10 amends ASC 815 and applies to all entities that elect to apply hedge accounting of the benchmark interest rate
    Published on August 03, 2014

    FASB ASC 740The OCBOA Financial Statement Issue

    Report One of the more frequently-asked questions in the most recent financial reporting period relates to how the guidance in FASB ASC 740 needs to be addressed when financial statements are prepared on an other comprehensive basis of accounting [OCBOA
    Published on August 03, 2014

    ASU 2012-05 FASB ASC 230

    Report FASB ASU 2012-05 amends the guidance in ASC 230 to address a practice diversity related to how preparers of NFP entity financial statements classify receipts arising from the sale...
    Published on March 20, 2015

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