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: 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: Wesley Allen Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans Upon Foreclosure The Financial Accounting Standards Board (FASB)...
By: Genevia Gee Fulbright, CPA, CGMA Blog Series: Post 3 of 3 Read Post 1 of this blog series Read...