A&A news December 2013

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Bramwell's Lunch Beat: Al-Qaida Loves To Do Accounting

Here are "Bramwell's Lunch Beat" menu items for December 30.
A&A

XBRL Taxonomy for US GAAP - Final 2014 Version

The FASB announced it has published a final version of the 2014 US GAAP taxonomy to be used for reporting in eXtensible Business Reporting Language (XBRL), such as for purposes of XBRL reporting requirements under the SEC's rules.
A&A

Final US GAAP Framework for Private Companies Issued by FASB and PCC

The Financial Accounting Standards Board and the Private Company Council on December 23 issued a final decision-making framework for users and preparers of private company financial statements.
A&A

Demand for 'CPA Sleuths' on the Rise

In today's increasingly litigious society, there's certainly no shortage of lawsuits or the lawyers needed to negotiate those proceedings. There's a new player emerging as an indispensable part of many attorneys' legal teams: the forensic accountant.
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Auditing Special Purpose Frameworks - Part 2

This series focuses both on general audit requirements applicable to all financial reporting frameworks as well as specific requirements relevant to two special purpose frameworks – the income tax basis and the AICPA’s FRF for SMEs basis.
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FASB Releases 2014 US GAAP Taxonomy

The FASB released the 2014 US GAAP Financial Reporting Taxonomy, which contains updates for accounting standards and other improvements to the current taxonomy used by US Securities and Exchange Commission issuers.
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Bramwell's Lunch Beat: Weil's Take on Auditor Rotation

Here are "Bramwell's Lunch Beat" menu items for December 19.
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Thomson Reuters Sells Outsourcing Businesses to EY

New York-based Thomson Reuters sold its US tax preparation and court accounting outsourcing businesses to Ernst & Young LLP, the two companies announced on December 17.
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Bramwell's Lunch Beat: Healthy Books Boost Herbalife Shares

Here are "Bramwell's Lunch Beat" menu items for December 17.
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Bramwell's Lunch Beat: Remembering Abraham Briloff

Here are "Bramwell's Lunch Beat" menu items for December 16.
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Auditing Special Purpose Frameworks - Part 1

This series of articles by Larry Perry, CPA, will discuss special considerations concerning engagement acceptance, the planning and performance phase of this type of engagement, and determining an opinion and reporting on the audit.
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Bramwell's Lunch Beat: KPMG's Best Year Ever

Here are "Bramwell's Lunch Beat" menu items for December 13.
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Study Examines Audit Committee Members' Social Ties with CEOs

Despite federal regulations instituted in the wake of corporate financial scandals, a substantial number of corporations have audit committees whose members have social ties to the CEO, according to new research.
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Bramwell's Lunch Beat: Seidman Lands at Pace University

Here are "Bramwell's Lunch Beat" menu items for December 12.
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PCAOB: Deficiencies Found in Engagement Quality Reviews

A report released by the Public Company Accounting Oversight Board (PCAOB) found that audit firms may not be executing engagement quality reviews appropriately under a particular auditing standard.
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Bramwell's Lunch Beat: Farewell, OfficeMax

Here are "Bramwell's Lunch Beat" menu items for December 11.
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Bramwell's Lunch Beat: Dog Days for Ex-Accountant

Here are "Bramwell's Lunch Beat" menu items for December 10.
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Integrated Reporting Framework Released by the IIRC

The IIRC issued a final framework for integrated reporting in an effort to promote a more cohesive and efficient approach to corporate business reporting as well as to improve the quality of information available to stakeholders.
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Bramwell's Lunch Beat: San Francisco's Soda Tax Battle

Here are "Bramwell's Lunch Beat" menu items for December 9.
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AICPA Survey Reveals Split Decision on Economic Outlook

The fourth quarter "AICPA Business and Industry US Economic Outlook Survey" reveals business executives view the economic prospects for the coming year through a split screen.

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