Financial Reporting

December 1, 2001

Please note: This item is from our archives and was published in 2001. It is provided for historical reference. The content may be out of date and links may no longer function.

August 6, 2026

IRS adds notices, payment features to business tax accounts

August 5, 2026

IRS guidance addresses expanded paid family and medical leave credit

August 5, 2026

FASAB provides new guidance on public-private partnerships disclosures

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Accounting & Reporting

Two advisories from FASB will help entities implement new rules. One defines the “reporting unit” of an enterprise as a key element in testing for goodwill impairment resulting from an acquisition. A second release clarifies certain provisions for making the transition to two new standards—FASB Statement nos. 141, Business Combinations, and 142, Goodwill and Other Intangible Assets. ( www.fasb.org/eitf/eitfmain.html )

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Financial Reporting

IRS adds notices, payment features to business tax accounts

IRS guidance addresses expanded paid family and medical leave credit

FASAB provides new guidance on public-private partnerships disclosures

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