GAAP Departure Reporting Issues in Implementing FIN 46R
For cost/benefit [and other] reasons, some reporting entities might decide not to consolidate certain “affiliated” entities that are required to be consolidated into the financial statements of the primary reporting entity.
Published on August 03, 2014
GAAP Codification: Ready for a Big Change?
Are you ready? On July 1, FASB's Accounting Standards Codification (ASC) is expected to become authoritative. It will become the single source of authoritative U.S. accounting and reporting standards for nongovernmental entities. (2009)
This activity has students use research skills to understand GAAP and FASB Accounting Standards Codification
Published on August 13, 2010
XBRL Fundamentals: Transitioning to a New Release of the Taxonomy
As GAAP is updated to reflect new standards, new taxonomies are developed accordingly. To ensure effective governance and communication of its story, a company must be able to transition to new...
IFRS vs. GAAP: What are the Differences?
This CPE course gives you an introduction to International Financial Reporting Standards (IFRS) and discusses the similarities and differences between IFRS and GAAP. As the acceptance of global standards continues, your understanding of these changes is essential
U.S. GAAP Financial Statements - Best Practices in Presentation and Disclosure
With comprehensive coverage of virtually every required disclosure, this resource provides an unparalleled picture of U.S. GAAP compliance. It has hundreds of disclosure examples from U.S. companies in industries such as banking, credit and insurance
Now and Later GAAP vs. Tax Treatment of the Reinstated R&D Credit
The late reinstatement of the R&D credit has a key effect on the U.S. GAAP treatment of the credit on businesses’ 2012 financial statements
Published on May 01, 2013
IFRS Essentials: GAAP Comparison
This CPE course is an introduction to International Financial Reporting Standards (IFRS) and discusses the similarities and key differences between IFRS and GAAP. As the acceptance of global standards continues, your understanding of these changes is essential
Alternatives to GAAP: Using Special Purpose Frameworks
Learn how to prepare and report on financial statements, presented in accordance with a special purpose framework. It discusses cash basis, modified cash basis, income tax basis, and AICPA’s Financial Reporting Framework for Small and Medium-Sized.
XBRL U.S. GAAP Certificate Program
This comprehensive new online training program from the AICPA and XBRL US provides the tools and strategies you need to create high-quality XBRL financials. You’ll gain the complete XBRL proficiency you need to stay compliant with SEC rules and avoid liability issues.