The accounting profession’s pursuit of quality in auditing has led CPAs and regulators to consider what factors might correlate with...
By: Nicholas Lombardi Jr., CPA ASU No. 2014-18 Accounting for Identifiable Intangible Assets in a Business Combination Under current professional...
This blog post was submitted and written by the NCACPA Accounting & Attestation Committee. FASB recently issued a proposed Concepts...
By: Art Winstead It’s all about the timing. ASU 2014–12 was issued to provide explicit guidance as to the timing,...
By: Ken Brackney Can acquirees in business combinations adopt the same new basis of accounting the acquirer uses? The Financial...
By: Art Winstead The Private Company Council (PCC) was successful in having four of its recommendations accepted and issued by...
By: Rob Hamilton Classification of Certain Government-Guaranteed Mortgage Loans Upon Foreclosure In August 2014, the Financial Accounting Standards Board (FASB)...
By: Melisa Galasso NCACPA’s Accounting & Attestation Committee meets quarterly to discuss recently issued and proposed guidance and determine the...
Blog Series: 4 Catastrophes a Good Audit Trail Can Help You AvoidPost 3 of 3 4. Compliance infractions. Infractions of compliance...
By: Nicholas Lombardi Jr., CPA Blog Series: Revenue from Contracts with Customers Post 3 of 6 As this is only...