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1. New AICPA not-for-profit guide available   WebExclusive

BY Ken Tysiac
A new, greatly enhanced AICPA audit and accounting guide, Not-for-Profit Entities, is available in ebook form. The AICPA Auditing Standards Board (ASB), Financial Reporting Executive Committee (FinREC) and Not-For-Profit Guide Task Force have revised the guide, making significant enhancements to improve user understanding and minimize diversity in practice.

2. AICPA releases draft of proposed not-for-profit guide   WebExclusive

BY Ken Tysiac
A working draft of a proposed Audit and Accounting Guide, Not-for-Profit Entities, released Wednesday offers updates on many new accounting issues that have emerged in recent years. The proposed guide, released by the AICPA Financial Reporting Executive Committee (FinREC) and designed for CPAs performing work for not-for-profits, provides direction that includes: A greatly expanded section about reporting relationships with other entities.

3. Draft of not-for-profit guide scheduled for Aug. 15 release   WebExclusive

BY Ken Tysiac
CPAs performing work for not-for-profits will find guidance dedicated specifically to them in a working draft of a proposed audit and accounting guide, Not-for-Profit Entities, scheduled for release Aug. 15 by the AICPA’s Financial Reporting Executive Committee (FinREC). The AICPA will be requesting that comments on the proposed guide be provided during a 60-day period, ending Oct.

4. Health Care Expert Panel hosting webinar   WebExclusive

BY JofA staff
Members of the AICPA Health Care Expert Panel will hold a live webinar June 7 at 11 a.m. EDT on the first comprehensive revision of the Health Care Entities Guide since 1996. Although the scope remains unchanged, the guide has been organized into 15 chapters, and the content has been reorganized to increase accessibility.

5. Goodwill Impairment Guide Released for Feedback   WebExclusive

The AICPA’s Financial Reporting Executive Committee (FinREC) has issued a working draft of the AICPA Accounting and Valuation Guide Testing Goodwill for Impairment. The guide, developed by the AICPA Impairment Task Force, provides nonauthoritative guidance and illustrations for valuation specialists, preparers of financial statements, and independent auditors regarding goodwill impairment testing.

6. Updated Airline Industry Guide Available   WebExclusive

The AICPA issued the Audit and Accounting Guide Airlines, which provides the latest information on accounting and auditing issues affecting the airline industry. The guide addresses a number of new transactions and issues that have emerged over the years, including frequent flyer programs, electronic ticketing, revenue breakage, power-by-the hour maintenance arrangements, amendable labor contracts, and airline intangible assets.

7. Financial Reporting  

The AICPA's Accounting Standards Executive Committee issued an exposure draft of a proposed Audit and Accounting Guide, Gaming. The proposed guide addresses new accounting issues that have emerged over the years. It also includes guidance dedicated specifically to governmental gaming entities. Comments are due Dec. 9. The ED is available at http://tinyurl.com/5oguoe.
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