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
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
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,
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