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...
Part 2: Reflections on the EITC
By: Dennis Walsh Post 2 of 2 IRS Commissioner John Koskinen was recently quoted as saying the EITC is one...
Part 1: Reflections on the EITC
By: Dennis Walsh Post 1 of 2 In my first income tax course as a student in the 1970s, I...
Changes in the Code of Conduct
By: Melisa Galasso The AICPA’s Professional Ethics Executive Committee (PEEC) recently restructured and improved the AICPA Code of Professional Conduct....
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...
Three Reasons to Integrate Your Social & Traditional Networking Strategies
By: Meredith Elliott Powell Blog Series: Post 2 of 2 Read Post 1 of this blog series The first post...
