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