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: Ken Brackney Can acquirees in business combinations adopt the same new basis of accounting the acquirer uses? The Financial...
By: Brad Johnson, CPA, MS Member of the NCACPA A&A and Not-for-Profit Committees The history of Statements on Standards for...
By: Ronnie B. Eubanks, Jr., CPA Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance...
By: Ashley Britton In the past, there have been varying definitions of a public entity vs. a nonpublic entity. As...
This blog post was submitted by the NCACPA Accounting & Attestation Committee. FASB recently issued a proposed Concepts Statement aimed...
By: Drew Edmundson When does a little bookkeeping cross the line and become a compilation? Have you ever posted a...
By: Marti Asher, Marci Thomas, Mig Murphy Sistrom, Kevin Leder, Karen Stanley FASB Updates By Karen Stanley The Financial Accounting...
By: Russ Madray Over the last several years, private companies, and the CPA practitioners who serve them, have expressed concern...