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  • 2013
  • November 2013
  • Private company GAAP exceptions get thumbs up from FASB
  • GASB makes fix in pension standard transition
  • SEC’s ramped-up scrutiny means CFOs need to reevaluate processes
  • Significant changes to compilation included in 3 proposed standards
  • Health FSA use-it-or-lose-it rule modified to allow a $500 carryover
  • Historic revenue recognition standard takes big step forward
  • PCAOB establishing Center for Economic Analysis
  • IRS extends fast-track settlement to smaller businesses nationwide
  • New guide helps navigate goodwill impairment testing challenges
  • Affordable Care Act holds opportunities, challenges for internal auditors
  • FASB proposes eliminating “development stage entity” distinction
  • Permanent injunction closes large tax preparation firm
  • Prepare for new revenue guidance with six key actions
  • GASB’s five things to watch in pension standards implementation
  • Tax return preparers suspected of filing inaccurate EITC claims to be targeted by IRS
  • Private company VIE exception approved by PCC
  • United States and France sign FATCA agreement
  • Regs. permit midyear changes to employer contributions to 401(k) plans
  • Costs often derail qualitative goodwill impairment assessment
  • Fed change won’t improve economy, U.S. finance execs say
  • Five things the PCAOB considers in assessing firms’ remediation
  • IASB releases new rules to better reflect hedge accounting
  • Whistleblower tips to SEC rise 8%
  • Accounting for income taxes standard achieves purpose, panel finds
  • For penalty calculation, amount of tax shown on return reduced by credits, Tax Court holds
  • Final IASB approval of rev rec standard imminent
  • Survey: Data security concerns soar as more CPA firms access cloud
  • More transparency sought from audit committees
  • IASB makes change to defined benefit contribution accounting
  • TIGTA report says IRS should do a better job protecting taxpayer data
  • Top risk for businesses: Regulation, compliance overload
  • AU-C identifier retained indefinitely
  • ARSC proposes framework for compilation and review engagements
  • IRS proposes curbing political activities of Sec. 501(c)(4) social welfare organizations
  • Final and proposed regs. issued on 3.8% net investment income tax
  • Final rules released on 0.9% Medicare surtax
  • PCAOB to consider requiring name of engagement partner in auditor’s report
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