Nonpublic entities - PowerPoint PPT Presentation

FASB Update

FASB Update. Rahul Gupta Project Manager Financial Accounting Standards Board. August 13 , 2014. The views expressed in this presentation are those of the presenter. Official positions of the FASB are reached only after extensive due process &amp; deliberations. Today’s Agenda.

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695 views • 48 slides

Presented by Anthony Dodds, CPA, MST Director of SEC/Public Company Audit Services

FASB Interpretation No. 48 (FIN 48) Accounting for Uncertainty in Income Taxes an interpretation of FASB Statement No. 109. Presented by Anthony Dodds, CPA, MST Director of SEC/Public Company Audit Services Malin, Bergquist &amp; Company, LLP. FIN 48 Overview / The Basics.

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402 views • 24 slides

Fair Value Measurement

Fair Value Measurement. Ben Couch, Valuation Practice Fellow, FASB. Agenda. Project timeline and background Fair value measurement overview Disclosure Application to nonpublic entities Effective date and transition. Project Timeline. 2005. 2006. 2007. 2004. 2003. Sep 2006

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489 views • 18 slides

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