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128(Kb) |
Insights May 4, 2010 |
Articles
in this issue include:
"Fair value disclosures for business combinations and other accounting events"
"Registration with the Canadian Public Accountability Board"
"Accounting for certain tax effects of the Health Care Reform Acts"
"Currency considerations in the classification of share-based payment awards"
"Modernization of oil and gas reporting"
"An insurer’s consolidation analysis: investments held through separate accounts"
"Accruals for casino base jackpot liabilities"
"Presentation of insurance claims and related insurance recoveries by health care entities"
"Measuring charity care disclosure by health care entities"
"Reporting on controls at a service organization"
"Variable Interest Entities – ICFR reporting requirements"
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104(Kb) |
Insights April 20, 2010 |
Articles
in this issue include:
"Financial Reporting Alert Released"
"Disclosures Regarding Repurchase Agreements and Securities Lending Transactions"
"Retrospective Adjustments to Provisional Amounts in a Business Combination"
"PCAOB Proposes Standard for Communications with Audit Committees"
"Proposed Statement Regarding the Financial Reporting Entity"
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90(Kb) |
Insights April 1, 2010 |
Articles
in this issue include:
"Reminder: Disclosure of investment security types and associated risks"
"OMB Memorandum Provides Guidance on Single Audits"
"TIAA Contracts Must Be Reported as Plan Assets"
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93(Kb) |
Insights March 23, 2010 |
Articles
in this issue include:
"A tribute to John W. Hoyt"
"McGladrey & Pullen issues guidance regarding the accounting for subsequent events"
"Scope exception related to embedded credit derivatives"
"Presentation of consolidated statement of cash flow under Statement No. 160"
"FASB and IASB publish exposure draft on the reporting entity concept"
"Clarification of the risk weight for claims on or guaranteed by the FDIC"
"Updated Financial Reporting Manual available"
"McGladrey & Pullen issues additional guidance on 403(b) plan Form 5500 reporting"
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123(Kb) |
Insights March 9, 2010 |
Articles
in this issue include:
"Amendments to certain subsequent events recognition and disclosure requirements"
"Deferral of Statement No. 167 for certain investment funds"
"Determining the acquisition date of a business combination"
"Three auditing standards issued"
"Proposed standard regarding consistency of financial statements"
"DOL clarifies 403(b) plan financial reporting relief and provides resources "
"Item 4 in Forms 10-K and 10-Q to be reserved – following items no longer renumbered"
"Seminar to help companies comply with XBRL reporting rules"
"SEC supports global accounting standards"
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139(Kb) |
Insights Feb. 23, 2010 |
Articles
in this issue include:
"Guidance on debt classification"
"Assigning assets and liabilities that relate to multiple reporting units when testing goodwill for impairment"
"SBA loan sale accounting issue"
"Proxy disclosure enhancements"
"SEC issues interpretive guidance on disclosure related to climate change"
"IASC revises constitution"
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139(Kb) |
Insights Feb. 9, 2010 |
Articles
in this issue include:
"Additional fair value measurement disclosures required"
"FASB makes technical corrections to various topics"
"McGladrey & Pullen comments on proposed amendments for subsequent events requirements"
"Guidance on fair value measurements and disclosures"
"XBRL Q&A"
"Audit Sampling Considerations of Circular A-133 Compliance Audits"
"Proposed codification of pre-1989 FASB and AICPA pronouncements"
"ASU codifies FASB Statement No. 164 for mergers and acquisitions by not-for-profit entities"
"IASB issues amendment to IFRS 1"
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139(Kb) |
Insights Jan. 26, 2010 |
Articles
in this issue include:
"Frequent SEC comment letter issues for smaller registrants"
"Use of EFAST2 online filing system required for Form 5500"
"Scope clarification – accounting for decreases in ownership of a subsidiary"
"Oil and gas reserve estimation and disclosure"
"FASB issues ASU Nos. 2010-04 and 2010-05
"Accounting for subsequent discount accretion for loans acquired in a business combination"
"SEC approves PCAOB standard on engagement quality review"
"Frequent SEC comment letter issues for smaller registrants"
"Non-GAAP financial measures"
"Preparing for the 403(b) plan audit"
"Limited re-exposure of proposed amendment to IAS 37"
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141(Kb) |
Insights Jan. 12, 2010 |
Articles
in this issue include:
"Two Accounting Standards Updates issued for previously published Statements"
"Accounting for distributions to shareholders with components of stock and dash"
"Guidance issued for investment companies involved in a business combination"
"More guidance for using NAV to estimate fair value of an alternative investment"
"Amendments proposed for certain subsequent events recognition and disclosure requirements"
"Proposed standard regarding audit evidence - specific considerations for selected items"
"Proposed standard regarding using the work of an auditor’s specialist"
"Proposed standard regarding communicating internal control related matters"
"New auditing standard Issued for compliance audits"
"OPEB measurements by agent employers and agent multiple-employer plans"
" Accounting and financial reporting for Chapter 9 bankruptcies"
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141(Kb) |
Insights Dec. 29, 2009 |
Articles
in this issue include:
"Proposed ASUs from November EITF meeting"
"PCFRC meets"
"ASB issues proposed standard regarding analytical procedures"
"Reports on application of requirements of an applicable financial reporting framework"
"PCAOB reproposes risk-assessment standards"
"Other comprehensive income: IFRS vs. U.S. GAAP"
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117(Kb) |
Insights Dec. 15, 2009 |
Articles
in this issue include:
"Quick Reference Guide to the FASB Codification"
"Proposed Deferral of Statement No. 167 for Investment Fund Managers"
"Updated Financial Reporting Manual Available"
"Amendment to IFRIC 14"
"IFRIC Issues Guidance on Extinguishing Financial Liabilities with Equity Instruments"
"Proposed Amendment to IFRS 1"
"Borrowing Costs: IFRS vs. U.S. GAAP"
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170(Kb) |
Insights Dec. 1, 2009 |
Articles
in this issue include:
"SEC Staff Observations on Executive Compensation Disclosure"
"New IFRS on Classification and Measurement of Financial Assets"
"Hyperinflationary Economies: IFRS vs. U.S. GAAP"
"2009 Effective Date Reminder"
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170(Kb) |
Insights Nov. 13, 2009 |
Articles
in this issue include:
"Client Webcast on FIN 48, Accounting for Uncertainty in Income Taxes"
"FDIC adopts guidance on prudent commercial real estate loan workouts"
"IASB simplifies certain related-party disclosures for government-controlled entities"
"IASB publishes exposure draft on impairment of financial assets"
"Foreign currency matters: IFRS vs. U.S. GAAP"
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170(Kb) |
Insights Nov. 3, 2009 |
Articles
in this issue include:
"A Guide Through IFRS for SMEs"
"Fact Sheets Available for New Revenue Recognition Guidance"
"The Effect of the FASB Codification on Disclosures in Financial Statements"
"ASU Issued for Accounting for Own-Share Lending Arrangements"
"Scope Exception Related to Embedded Credit Derivatives"
"PCFRC Meets"
"Earnings per Share: IFRS vs. U.S. GAAP"
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149(Kb) |
Insights Oct. 20, 2009 |
Articles
in this issue include:
"Estimating the Fair Value of Certain Investments in Investment Companies"
"ASUs from September EITF Meeting"
"Proposed ASUs from September EITF Meeting"
"SEC Delays SOX 404 Audit Requirement for Non-accelerated Filers, including Smaller Reporting Companies"
"MD&A Disclosures for Impairment of Goodwill and Long-Lived Assets"
"Classification of Rights Issues"
"Service Concession Arrangements: IFRS vs. U.S. GAAP"
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149(Kb) |
Insights Oct. 6, 2009 |
Articles
in this issue include:
"Applicability of Statement No. 141(R) for Reporting Periods of Less Than 12 Months"
"Updates Issued for Various Technical Corrections"
"Proposed Revisions for Oil and Gas Accounting"
"Effective Enterprise Risk Oversight"
"Proposed Standard Regarding Auditing Related-Party Transactions and Disclosures"
"Not-for-Profit Entities: Mergers and Acquisitions"
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159(Kb) |
Insights September 22, 2009 |
Articles
in this issue include:
"Implementation Guidance for and Amendments to the Accounting for Uncertainty in Income Taxes"
"Accounting and Disclosure Guidance Issued for Nonregistered Investment Partnerships"
"Additional Fair Value Measurement Disclosures Proposed"
"Proposed Clarification of the Scope of Statement No. 160"
"Proposed Standard Regarding Audits of Group Financial Statements"
"Proposed Standard Regarding Auditing Accounting Estimates"
"Omnibus Proposals of Professional Ethics Division Interpretations and Rulings"
"References to Accounting Guidance in PCAOB Standards"
"Impaired Loans – The Regulatory View on Charge-offs"
"OTS Issues Guidance Regarding OTTI"
"Guide to International Financial Reporting Standards"
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130(Kb) |
Insights September 8, 2009 |
Articles
in this issue include:
"Accounting Standards Update"
"Guidance on the Fair Value Measurement of Liabilities"
"MD&A Disclosures Related to the Allowance for Loan Losses"
"Enhanced Supervisory Procedures for Newly Insured Financial Institutions"
"Proposals to Amend the Discount Rate for Measuring Employee Benefits"
"Proposed Amendments to 11 IFRS"
"Non-current Assets Held for Sale and Discontinued Operations: IFRS vs. U.S. GAAP"
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147(Kb) |
Insights August 25, 2009 |
Articles
in this issue include:
"FASB webcast regarding amendments to the accounting for securitizations and special purpose entities"
"Loans secured by junior liens on family residential properties"
"Guidance issued for applying ISAs to audits of SMEs"
"Proposed accounting for extinguishment of financial liabilities with equity instruments"
"Proposals on the classification of rights issues"
"Events after the Balance Sheet Date: IFRS vs. U.S. GAAP"
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129(Kb) |
Insights August 11, 2009 |
Articles
in this issue include:
"Disclosures Concerning Subsequent Events under OCBOA"
"The Effect of the FASB Codification on Disclosures in Financial Statements"
"PCAOB Adopts Standard on Engagement Quality Review"
"Updated Financial Reporting Manual Available"
"Restated Financial Statements in a Form S-8"
"SEC Reporting and FASB Forum for Mid-sized and Smaller Public Companies"
"Potential Requirement for Engagement Partner to Sign Audit Report"
"Exemptions for First-time Adopters of IFRS"
"Proposed Accounting for Rate-Regulated Activities"
"Accounting for Government Grants: IFRS vs U.S. GAAP"
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199(Kb) |
Insights July 28, 2009 |
Articles
in this issue include:
"FASB Issues Statement No. 168"
"Disclosures about Credit Quality of Financing Receivables and Allowance for Credit Losses"
"PCFRC Meets"
"Amendments to Part 363 of FDIC Regulations"
"OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans"
"Proposed Statement on Financial Instruments"
"Proposed Accounting and Financial Reporting for Chapter 9 Bankruptcies"
"Proposed Accounting for Service Concession Arrangements"
"Proposed Guidelines for Voluntary Reporting of SEA Performance Information"
"Provisions and Contingent Liabilities: IFRS vs. U.S. GAAP"
"Fair value measurement: IFRS vs. U.S. GAAP"
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199(Kb) |
Insights July 14, 2009 |
Articles
in this issue include:
"FASB Issues Statement No. 168"
"Disclosures about Credit Quality of Financing Receivables and Allowance for Credit Losses"
"PCFRC Meets"
"Amendments to Part 363 of FDIC Regulations"
"OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans"
"Proposed Statement on Financial Instruments"
"Proposed Accounting and Financial Reporting for Chapter 9 Bankruptcies"
"Proposed Accounting for Service Concession Arrangements"
"Proposed Guidelines for Voluntary Reporting of SEA Performance Information"
"Provisions and Contingent Liabilities: IFRS vs. U.S. GAAP"
"Fair value measurement: IFRS vs. U.S. GAAP"
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122(Kb) |
Insights June 30, 2009 |
Articles
in this issue include:
"Amendments to Statement No. 140 issued"
"Amendments to FIN 46(R) issued"
"Presentation of assets and liabilities in personal financial statements"
"Proposed Standards regarding quality control"
"Accounting for group cash-settled share-based payment transactions"
"Fair value measurement: IFRS vs. U.S. GAAP"
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154(Kb) |
Insights June 16, 2009 |
Articles
in this issue include:
“Accounting for and Disclosure of Subsequent Events”
“Estimating the Fair Value of Certain Investments in Investment Companies”
“Proposed Auditing Standard Regarding Confirmations”
“Staff Accounting Bulletin No. 112 Issued”
“Compliance and Disclosure Interpretations Updated”
“Guidance Proposed for Fair Value Measurement”
“Proposed Amendments to IFRIC 14”
“Operating Segments: IFRS vs. U.S. GAAP”
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210(Kb) |
Insights June 2, 2009 |
Articles
in this issue include:
“Proposed Amendments to FIN 48”
“Filing Registration Statements on Form S-3 after Adoption of Certain Accounting Standards”
“Compliance with Interactive Data Reporting Requirements”
“SEC Seminar to Present Information Regarding Interactive Data Reporting Requirements”
“Guidance for Mergers and Acquisitions by Not-for-Profit Entities”
“Share-based Payments: IFRS vs. U.S. GAAP”
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163(Kb) |
Insights May 19, 2009 |
Articles
in this issue include:
“Guidance Proposed for Measuring Liabilities under FASB Statement No. 157”
“Performing Agreed-Upon Procedures on XBRL-Tagged Data”
“Three SSARS Proposed”
“OCC Issues Bulletin Regarding OTTI Accounting and Effect on Regulatory Capital”
“FDIC Issues Guidance on Complex Structured Credit Products”
“Computing the Disallowance of Deferred Tax Assets when Calculating Regulatory Capital”
“Disclosure of Non-GAAP Financial Measures”
“Resources for Integrated Audits of Non-Accelerated Filers”
“Guide to Public Company Auditing”
“Preparing for the Receipt of American Recovery and Reinvestment Act Awards”
“Fair Value Measurement Disclosures for Master Trusts”
“Employee Benefits: IFRS vs. U.S. GAAP”
“AICPA Fair Value Measurements Conference”
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File
Size
199(Kb) |
Insights May 5, 2009 |
Articles
in this issue include:
“SEC Issues Staff Accounting Bulletin No. 111”
“McGladrey & Pullen Comments on Financial Statement Presentation Discussion Paper”
“Proposed Standard Regarding Subsequent Events and Subsequently Discovered Facts”
“Credit Unions – Update on Accounting for Recent Regulatory Actions and Financial Results”
“PCAOB Issues Staff Practice Alert”
“Rule Amendments Resulting from the Issuance of Statements No. 141(R) and 160”
“Possible Revisions to Standard on Audit Confirmations”
“McGladrey & Pullen Comments on SEC Roadmap for the Potential Use of IFRS”
“McGladrey & Pullen Comments on Proposed PCAOB Standard on Engagement Quality Review”
“Guide to Implementation of Statement No. 53”
“GASB Statement No. 56 Issued”
“Agriculture: IFRS vs. U.S. GAAP”
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