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No more hitting the snooze button on revenue recognition
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Reflections on 2018: A year of change and opportunity
Journal Of Accountancy News
Latest News from Journal Of Accountancy
Final regulations govern Sec. 965 transition tax
The IRS finalized proposed regulations issued last August on the new transition tax, which generally taxes the accumulated post-1986 deferred foreign income of a corporation.
Half of IRS employees to be recalled during tax season
The IRS issued an updated contingency plan outlining how it will function during tax season.
North American CFOs’ optimism falls sharply
Deloitte survey indicates the euphoria of the first quarter of 2018 has diminished, mainly because of concern about a lack of trade clarity.
IRS announces Free File launch
The IRS announced that its Free File program, which provides free electronic filing options to moderate-income taxpayers, opened Jan. 11 and will operate through Oct. 15.
A new framework for audit quality disclosures
A new framework designed by the Center for Audit Quality can help firms develop their audit quality disclosures and provide transparency to the public.
IRS sets start date for tax season, will issue refunds during government shutdown
The IRS announced Monday evening that tax season will start in late January and that it will issue refunds to taxpayers despite the partial shutdown of the federal government.
AICPA publishes broker-dealer working draft
The AICPA Financial Reporting Executive Committee has published a working draft of an illustrative note to financial statements of SEC-registered broker-dealers.
Changes related to peer review proposed for UAA
The National Association of State Boards of Accountancy (NASBA) is proposing changes to the Uniform Accountancy Act (UAA) Model Rules related to peer review programs.
GASB proposes implementation guide for fiduciary activities standard
GASB published a proposed implementation guide that provides questions and answers about the board’s new standards for state and local government accounting and financial reporting for fiduciary activities.
ASB changes align GAAS with PCAOB standards
The AICPA Auditing Standards Board voted to issue a new standard that will more closely align generally accepted auditing standards and the Public Company Accounting Oversight Board’s standards.
6 tips for developing critical audit matter disclosures
New PCAOB rules require disclosure of critical audit matters encountered by auditors during the engagement. Here are some suggestions firms can use to identify critical audit matters.
PCAOB strengthens rules for auditing estimates, supervising specialists
The PCAOB voted to approve a new standard and amendments for auditing accounting estimates, including fair value measurements, and using the work of specialists.
How audit committees can oversee FASB standard adoption
Audit committees have a lot to consider as 2018 concludes with adoption of game-changing accounting standards in full swing at many companies.
FASB proposes extending 2 GAAP alternatives to not-for-profits
Under a proposal issued by FASB, not-for-profits would be able to take advantage of the private company GAAP alternatives for accounting for goodwill and accounting for intangible assets in a business combination.
Test your knowledge of 2018 accounting news
Did you pay attention to the most important developments in the accounting profession in 2018? Take this quiz and find out.
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