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Articles 231 - 240 of 243

Audit
Todd Lucas | 5.18.2015

FASB Looks to Add Consistency in Treatment of Breakage

On April 30, 2015, the Financial Accounting Standards Board (FASB) issued a proposed Accounting Standards Update (ASU) relative to the treatment of breakage

Audit, ERISA
Todd Lucas | 4.30.2015

FASB Issues Exposure Drafts for Simplification of Employee Benefit Plan Reporting

On April 23, 2015, the Financial Accounting Standards Board (FASB) issued three exposure drafts in conjunction with its project to simplify financial reporting

Audit, Higher Education, Not-for-Profit
Jenna Zelenski | 4.29.2015

It's Finally Here! The Exposure Draft on Financial Reporting of Not-for-Profit and Health Care Entities at a Glance

On April 22, 2015, the Financial Accounting Standards Board (FASB) released the long-awaited exposure draft for the proposed accounting standards update,

Audit, Retail
Doug Morally | 4.7.2015

What to Do With Unredeemed Gift Cards?

During 2014, CEB TowerGroup estimated that more than $124 billion was loaded on gift cards in the U.S. The increased use of gift cards has presented the

Audit, Construction
Eugene DeFrank | 4.6.2015

Further Details Regarding the Delay of Revenue Recognition Standard

On April 1, 2015, the Financial Accounting Standards Board (FASB) agreed to defer the effective date of the new revenue recognition standard, ASU 2014-09,

Audit
Steven Thompson | 4.2.2015

Proposal to Defer for One Year the New Revenue Recognition Standard

On April 1, 2015, the FASB voted to propose a one-year deferral of the effective date for its new revenue standard for public and nonpublic entities reporting

Audit, Not-for-Profit
Schneider Downs Professional | 4.2.2015

Get Ready - Changes Ahead for Not-for-Profit Financial Reporting

As we have written before, the Financial Accounting Standards Board (FASB) has been contemplating making significant changes to the ways that Not-for-Profits

Audit
Nick Lombardo | 4.2.2015

UPDATE: FASB Votes to Defer Effective Date of the New Revenue Recognition Standard

Updated from an earlier posted Schneider Downs article regarding the deferral of ASU No. 2014-09. The Financial Accounting Standards Board (FASB) had a

Audit, Not-for-Profit
Schneider Downs Professional | 2.19.2015

Does Your Organization Require an A-133 Single Audit? The Vendor vs. Subrecipient Distinction

Making this distinction properly is very important for organizations receiving federal awards. Subrecipients are subject to audit under A-133, while payments

Audit, Construction
Ryan Deatrick | 2.11.2015

Topic 606 and Claim Recognition - What Changes for Construction Contractors?

In May of 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers

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