A&A news

A&A

Overview of the AICPA’s Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs)

This webinar presents an overview of the FRF for SMEs. The materials discuss the concepts and principles in the AICPA’s new special purpose framework.
A&A

Bramwell's Lunch Beat: The SEC Is Down with Big Data

Here are “Bramwell’s Lunch Beat” menu items for February 24.
A&A

FASB Backs Variable Interest Entity GAAP Alternative

The Financial Accounting Standards Board (FASB) on February 19 green-lighted an accounting alternative that would exempt many private companies from applying variable interest entity guidance to lessor companies under common-control leasing arrangements if certain conditions are met.
A&A

Designing Internal Control Systems for Small- and Medium-Sized Entities

This webcast will focus on designing effective and practical internal control systems for smaller entities.
A&A

Auditing Special Purpose Frameworks - Part 9: Clarified Auditing Standard

CPA Larry Perry provides a step-by-step approach to performing small audits of financial statements prepared using special purpose frameworks.
A&A

Bramwell’s Lunch Beat: Why CPAs Are Still Loved by Health Care CFOs

Here are “Bramwell’s Lunch Beat” menu items for February 14.
A&A

Auditing Special Purpose Frameworks - Part 8: Stock-based Comp, Business Combinations, and More

Continuing to lay a foundation for developing audit strategies and audit plans, this article presents more comparisons of significant requirements in US GAAP and the AICPA’s "Financial Reporting Framework for Small- and Medium-Sized Entities" (FRF for SMEs).
A&A

Bramwell’s Lunch Beat: Some Voice Concern About FAF Contribution

Here are “Bramwell’s Lunch Beat” menu items for February 13.
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Bramwell’s Lunch Beat: Banks Leery of Proposed Changes to Lease Accounting

Here are “Bramwell’s Lunch Beat” menu items for February 12.
A&A

Bramwell’s Lunch Beat: Here Comes the Big Four’s Appeal

Here are “Bramwell’s Lunch Beat” menu items for February 11.
A&A

CIMA and AICPA Plan Global Framework for Management Accountants

The two organizations unveiled a draft comprehensive framework on February 10 designed to help CFOs, CEOs, and boards of directors around the world benchmark and improve their management accounting processes.
A&A

Bramwell’s Lunch Beat: China Has ‘State Secrets’ It Is Not Willing to Share

Here are “Bramwell’s Lunch Beat” menu items for February 10.
A&A

Bramwell’s Lunch Beat: PCAOB's Push for Auditor Rotation Fizzles Out

Here are “Bramwell’s Lunch Beat” menu items for February 6.
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Bramwell’s Lunch Beat: Chinese Firms’ Plan B

Here are “Bramwell’s Lunch Beat” menu items for February 5.
A&A

Auditing Special Purpose Frameworks - Part 7

The foundation for a cost-beneficial audit strategy is an auditor’s knowledge of the principles in a reporting entity’s applicable financial reporting framework, the framework selected and used in its financial reporting system.
A&A

FASB Codification Can Now Be Viewed on Tablets

Subscribers can now access the Financial Accounting Standards Board (FASB) "Accounting Standards Codification" on iOS and Android-based devices.
A&A

Comment Period for Engagement Partner ID Proposal Extended

Businesses, organizations, and individuals now have until March 17 to provide comments to the Public Company Accounting Oversight Board on its reproposed standard that would require public accounting firms to disclose the name of the engagement partner, as well as information about certain other audit participants, in the auditor’s report.
A&A

FASB Reorganizes Its Future Priorities

The Financial Accounting Standards Board (FASB) used the results of a recent survey of stakeholders as a guide for the reorganization of its future project agenda. The FASB also targeted several research projects that will be included in its prioritization initiative.
A&A

Bramwell’s Lunch Beat: Accrual for the Government

Here are “Bramwell’s Lunch Beat” menu items for January 30.
A&A

FAF to Offer Up to $3 Million Toward Joint FASB/IASB Projects

The Financial Accounting Foundation could contribute as much as $3 million this year to the International Financial Reporting Standards (IFRS) Foundation in support of several convergence projects that the Financial Accounting Standards Board and the International Accounting Standards Board are working to complete.

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