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Tags archive: Reporting

Home /Tag: Reporting
News & Views

CPAJ News Briefs

FASB News

By  Thomson Reuters Checkpoint

February 2018 0

Technical Corrections for Hedge Accounting Standard Put on Hold At its February 14 meeting, FASB backed away from issuing a limited, technical correction for its…

Feature Articles

Accounting for Credit Losses Under ASU 2016-13

Anticipating the Impact on Reporting and Disclosure

By  Arianna Pinello, PhD, CPA, CIA and Ernest Lee Puschaver, CPA

February 2018 0

The method used in determining the appropriateness of an allowance for credit losses (ACL) has been a challenging financial reporting issue for decades. The 2008…

Columns

The Audit Report Returns to Its Roots

An Historical Perspective on Critical Audit Matters

By  Howard B. Levy, CPA

February 2018 0

The evolution of the standard audit report has been slow and cautious over the past century. Most recently, in 2011, the AICPA's Auditing Standards Board…

Featured

CAM versus KAM—A Distinction without a Difference?

Making Judgments in Reporting Critical Audit Matters

By  Eva K. Jermakowicz, PhD, CPA, Barry Jay Epstein and Sridhar Ramamoorti

February 2018 0

In Brief Since the last economic downturn, attention has turned to the auditor's report, which had remained largely unchanged for decades. In response to a…

Featured

Improving Income Statement Reporting of Debt Extinguishments

By  Paul R. Bahnson, PhD, CPA, David Koeppen, PhD and Troy Hyatt, PhD, CPA

November 2017 0

To make informed decisions, financial statement users need to understand the nature of the items on a company's income statement, particularly whether they are persistent…

Reporting of Discontinued Operations: Past, Present, and Future Analysis

Reporting of Discontinued Operations

Past, Present, and Future

By  Denise Dickins, PhD, CPA, CIA, Dennis O'Reilly O'Reilly, PhD, Mark McCarthy, PhD, CPA and Douglas Schneider, PhD, CPA

February 2017 0

In April 2014, FASB issued Accounting Standards Update (ASU) 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity, which is effective…

Analysis

Imminent Changes to Corporate Social Responsibility Reporting

An Overview of the Updated GRI Guidance

By  Jessica L. Weber, PhD, CPA, Marcus Brooks, PhD, CPA and Jeffrey A. Wong, Phd, CPA

June 2016 0

Corporate social responsibility (CSR) reporting is the disclosure of business practices that fall outside of the activity normally disclosed in GAAP-based financial statements and that…

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  • CPAJ News Briefs: FASB, AICPA August 2022
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  • Hot Topics at FASB August 2022
  • Working with CPAs in the Wealth Management Business August 2022












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