PICPA Boards and Blogs

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• accounting
• AICPA
• auditing
• benefit-responsive
• business combinations
• environmental remediation liability
• FAS 141R
• FAS 160
• FASAB
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• GAAP
• GASB
• IASB
• international convergence
• investment contract guidelines
• valuation

• Accounting for Environmental Remediation Liability

  By Khaled Abdel Ghany, CPA, PhD The Governmental Accounting Standards Board’s (GASB’s) Standard No. 49 requires state and local governments to estimate the components of expected pollution remediation outlays and determine whether outlays for those components Read More... Posted Thursday, June 12, 2008 2:04 PM by bhayes | 0 Comments Filed under: FASB, AICPA, IASB, GASB, environmental remediation liability, FASAB

• Working through Benefit-Responsive Investment Contract Guidelines

  By Donna M. Massanova, CPA The Financial Accounting Standards Board’s (FASB’s) Staff Position (FSP) AAGINV-1 and SOP 94-4-1, which is effective for periods ending after Dec. 15, 2006, significantly changed the reporting of certain guaranteed investment Read More... Posted Thursday, June 12, 2008 1:26 PM by bhayes | 0 Comments Filed under: auditing, FASB, valuation, benefit-responsive, FSP, investment contract guidelines

• Business Combinations in a New World

  By Jay J. Jacobs, CPA A long-awaited overhaul of accounting for business combinations and consolidations was recently completed by the Financial Accounting Standards Board (FASB). FASB issued a revised FAS 141, Business Combinations (FAS 141R) and the Read More... Posted Thursday, June 12, 2008 1:21 PM by bhayes | 0 Comments Filed under: international convergence, auditing, FASB, FAS 141R, GAAP, business combinations, FAS 160, accounting