Say good-bye to pooling and goodwill amortization
Stephen R. Moehrle
EXECUTIVE SUMMARY
* NEW FASB STANDARDS PROHIBIT the poo…
Category: Journal of Accountancy
Reviews of financial statements – SAS 71 vs. SSARSs – Statement on Auditing Standards and statements on standards for accounting and review serv…
Covenants not to compete – amortization of intangible assets
Edward J. Schnee
For legitimate business purposes and occasionally to …
Accounting for internal-use software – accounting standards
Daniel Noll
A reasonable way to report the benefits as assets.
As…
Pooling to become history as FASB makes changes – goodwill and intangible assets acquired in business combinations – pooling-of-interests method…
SAS 79: reporting on uncertainties – Statement on Auditing Standards no. 79
Luther E. Birdzell
Statement on Auditing Standards’ no. …
SEC strengthens audit committees
In April the SEC adopted as final rules that prohibit the nation’s stock exchanges from listing the secu…
The world’s dumbest fraudsters: more proof that truth is stranger than fiction
Joseph T. Wells
In Wichita, Kansas, police arrested …
From the tax adviser: royalties or wages? Earnings by any other name … are still earnings
Lesli S. Laffie
The Tax Court ruled tha…
Directory of AICPA selected services – American Institute of Certified Public Accountants
DIRECTORY OF AICPA SELECTED SERVICES
To or…