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Articles 261 - 269 of 269

There's No Substitute for Being There...or is there?

Reduce costs, save time, and improve communications through the use of videoconferencing. Whether you’re meeting with a client across town, your
Charles Oshurak | 4.17.2009

Interpreting FAS 157

The overall concepts of fair market value, as well as increased reporting and disclosure transparency, continue to be a focus within the accounting world.  This month has been no exception.  On April 2, the Financial Accounting Standards Board (FASB) finalized two Financial Staff Positions (FSP) FAS 157-4 and FSP:   FAS115-a, FAS 124-a and EITF 99-20-b. Chuck Oshurak explains.

SFAS 157 and Benefit Plans: Fair Value Measurements

In September 2006, the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standard (SFAS) 157, “Fair Value Measurements.”   SFAS 157 established a consistent framework for measuring fair value under generally accepted accounting principles (GAAP).  Have you considered what your responsibilities under SFAS 157 are as a plan sponsor of an employee benefit plan?  Mike Renzelman provides an update on this topic.
Donald Applegarth | 1.13.2009

SEC's Report to Congress on Mark to Market Accounting

Last month, I posted a column following my participation at the SEC Conference in Washington D.C. New information continues to evolve since the conference,

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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
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
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,
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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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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