What’s Next for Health Care Reform?
Health care reform has been one of the biggest policy issues of the year. In this AICPA podcast, which was...
9 Questions to Ask During Medicare Open Enrollment
The 2018 version of the government’s “Medicare & You” publication has begun arriving in mailboxes, a sign that open enrollment...
Rubbing Elbows on Capitol Hill—A First-Timer’s Perspective
By Mark Soticheck, CPA, CGMA Chief Operating Officer, NCACPA “Starry-eyed” is how my CEO and fellow CPAs described me as...
Business Combinations (Topic 805)
By: Nicholas Lombardi Jr., CPA ASU No. 2014-18 Accounting for Identifiable Intangible Assets in a Business Combination Under current professional...
FASB Proposes Disclosure Framework
This blog post was submitted and written by the NCACPA Accounting & Attestation Committee. FASB recently issued a proposed Concepts...
Private Company Reporting and Interest Rate Swaps
By: Jeff Carlini Background FASB recently released ASU 2014-03 entitled Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps-Simplified Hedge Accounting...
A Review of ASU 2014–12
By: Art Winstead It’s all about the timing. ASU 2014–12 was issued to provide explicit guidance as to the timing,...
Exposure Draft for Reporting on an Examination of Controls at a Service Organization
By: Jeff Carlini Background: This blog concerns the proposed SSAE Reporting on Examination of Controls at a Service Organization Relevant...
ASU 2014-17: Pushdown Accounting
By: Ken Brackney Can acquirees in business combinations adopt the same new basis of accounting the acquirer uses? The Financial...
Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements—A Consensus of the PCC
By: Art Winstead The Private Company Council (PCC) was successful in having four of its recommendations accepted and issued by...
