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  • 2014
  • August 2014
  • 2014 tax software survey: Individual product survey responses
  • AICPA advises CPA firms to review state registration and compliance
  • Proposed new guidance outlines 12 principles for internal auditing
  • AICPA seeks feedback on private-entity audit quality initiative
  • Whistleblower final rules expand definition of collected proceeds
  • IASB official: Global accounting standards are “achievable,” “inevitable”
  • Final rules clarify retailers’ treatment of vendor discounts in inventory valuation
  • Regs. govern dispositions of depreciable property
  • PCAOB calls for improvement in audits of brokers and dealers
  • AICPA membership eclipses 400,000
  • FASB share-based payments standard challenges private companies
  • SEC will scrutinize municipal advisers’ rules compliance
  • PCAOB requests comments on auditing accounting estimates and fair value measurements
  • FASB proposes simpler accounting for fees paid to cloud service providers
  • CPAs have opportunities in financial planning and forecasting
  • New IRS appeals process starts Sept. 2
  • COSO transition getting a close look from auditors
  • Clarified, revised SSARS approved for reviews, compilations, and engagements to prepare financial statements
  • Final rules clarify when issuer’s obligation under a debt instrument is part of a straddle
  • Former Deloitte exec Schnurr named SEC chief accountant
  • Five elements of effective judgment process for auditors
  • FASB defines management’s going-concern responsibilities
  • Capital gain, not amount realized, determines application of 6-year collection statute
  • FASB’s proposed 2015 GAAP taxonomy available for comment
  • Qualitative considerations for allocating materiality to components in a group audit
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