By: Nicholas Lombardi Jr., CPA ASU No. 2014-18 Accounting for Identifiable Intangible Assets in a Business Combination Under current professional…
Archives for February 2015
This blog post was submitted and written by the NCACPA Accounting & Attestation Committee. FASB recently issued a proposed Concepts…
By: Jeff Carlini Background FASB recently released ASU 2014-03 entitled Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps-Simplified Hedge Accounting…
By: Dennis Walsh Post 2 of 2 IRS Commissioner John Koskinen was recently quoted as saying the EITC is one…
By: Dennis Walsh Post 1 of 2 In my first income tax course as a student in the 1970s, I…
By: Melisa Galasso The AICPA’s Professional Ethics Executive Committee (PEEC) recently restructured and improved the AICPA Code of Professional Conduct….
By: Art Winstead It’s all about the timing. ASU 2014–12 was issued to provide explicit guidance as to the timing,…
By: Jeff Carlini Background: This blog concerns the proposed SSAE Reporting on Examination of Controls at a Service Organization Relevant…
By: Ken Brackney Can acquirees in business combinations adopt the same new basis of accounting the acquirer uses? The Financial…