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    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

    FASB Issues Accounting Alternative for Private Companies on Intangible Assets in Business Combinations Accounting Standa...

    News This alert discusses the FASB issuance of ASU 2014-08 for private companies on intangible assets acquired in a business combination
    Published on February 24, 2015

    ASU 2009-15 [FASB ASC 470-20] - Accounting for Certain Own-Share Lending Arrangements

    Report FASB ASU 2009-15 amends ASC 470-20 to address circumstances where reporting entities incur costs to an investment banking firm or third-party investors related to borrowing its own...
    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 August 03, 2014

    ASU 2011-02 [FASB ASC 310] Troubled Debt Restructurings - Creditors

    Report FASB ASU 2011-02 amends ASC 310 to improve financial reporting along with greater consistency in the manner that U.S. GAAP is applied for a variety of types of...
    Published on August 03, 2014

    FASB Issues SFAS No. 162 The GAAP Hierarchy

    Report In May 2008, the FASB released SFAS No. 162, entitled The Hierarchy of Generally Accepted Accounting Principles
    Published on August 03, 2014

    ASU 2014-08 FASB ASC 205 and 360 Reporting Discontinued Operations

    Report FASB issued ASU 2014-08, which amends the guidance in FASB ASC 205 to change the definition of discontinued operations and the criteria for reporting discontinued operations and requires expanded...
    Published on August 04, 2014

    FASB Issues ASU 2012-02 Simplifying Impairment Testing for Certain Intangibles

    News FASB Accounting Standards Update [ASU] 2012-02 amends requirements in FASB ASC 350 to simplify requirements for testing the decline in realizable value of indefinite-lived intangible assets other than...
    Published on May 28, 2014

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