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Articles 261 - 265 of 265
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Jay Sukernek | 1.5.2009

FAS 159: The Fair Value Option

Statement of Financial Accounting Standards (FAS) No. 159 – The Fair Value Option for Financial Assets and Liabilities FAS 159 is effective for fiscal
Audit
Donald Applegarth | 12.16.2008

Postcard from the AICPA Conference

At the AICPA National Conference on Current SEC & PCAOB Developments (the Conference) held in Washington, D.C. December 8 – 10, 2008, Chairman
Audit
Mara Bruce | 11.21.2008

403(b) Plans: Are you ready for the new Form 5500 Reporting and Audit Requirements?

In November 2007, the Department of Labor (DOL) issued amended regulations eliminating an exemption granted to 403(b) plans from the annual Form 5500 reporting,
Audit
Donald Applegarth | 10.16.2008

All non-public entities - one more year without FIN 48!

(CCH) - On October 15, 2008, the FASB met to discuss comments received about deferring FASB Interpretation (FIN) No. 48, Accounting for Uncertainty in

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Audit
Shawn Edwards | 9.30.2008

FASB Pronouncement Requires Use of Fair Value Measurements

In December 2007, the FASB issued an accounting pronouncement that is being called the first major convergence with International Financial Reporting Standards

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