Accounting Policy & Practice Report -- BNA

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Major Topics Covered

Rules for revenue recognition

Valuation of intangibles

Leasing

Book-tax reconciliation

Pro forma reporting

Internal controls

Defined benefit pension plans

Transparency of financial statements

Interim financial statements

Special Report Topics

New Focus on “Management's Discussion & Analysis”: What the SEC Expects Under Sarbanes-Oxley

Accounting for Stock-Based Compensation: Guidance on Valuing Stock Options

Accounting for Income Taxes: Application of FASB Exposure Draft on Uncertain Tax Positions

Internal Controls: Where Are We Now?

Audit Committee Oversight

Accounting for Defined Benefit Pension Plans: Impact on Profitability, Risk and Cash Flow

How to Achieve Consistent Application of Accounting Policies Across Multiple Locations

Placing Value on Intangible Assets: Untangling the Unknowable from the Indefinite — What Do Investors want to Know?

Business Combinations: Impact of FASB/IASB Exposure Draft

Asset Impairment: Guidance on Testing for Impairment of Intangibles

Revenue Recognition: Dealing with Disparate Guidance

Managing Risk in the SEC Financial Reporting Process

Guidelines for Effective Internal Audits

Auditor Independence: Impact of New Standards

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Details

What this service is:

The biweekly Accounting Policy & Practice Report provides financial accounting policy-makers and their advisors with experts' insights and guidance on emerging, evolving, and complex issues. It is combined with regularly issued Special Reports that provide expanded coverage on important issues. The Report is available in print and online.

What it helps you do:

Interpret complex accounting standards and establish policies that best meet corporate needs by providing expert, authoritative perspectives on critical issues.

Make informed decisions through access to practitioners' insights, real-world analysis, and experienced judgment needed to reach confident conclusions.

Keep up with topics that span the range of fast-changing accounting policy: internal controls, revenue recognition, valuation of intangibles, leasing, book-tax reconciliation, and pro forma reporting.

Gain practitioners' perspectives by going straight to the leaders and the working experts who can help you to make sound assessments as policies change. Practitioners' analysis, interviews with authorities, and in-depth articles keep you equipped to adapt.

Evaluate and adjust policy needed to deal with evolution of accounting rules and principles, financial statements and disclosures, management control and analysis, auditing rules and principles, and accounting practice and responsibility.

Stay abreast of ongoing accounting pronouncements from FASB, AICPA, PCAOB, IASB, and the SEC.

Product Structure

Notification: Current reports providing news, and expert, authoritative perspectives on emerging, evolving, and complex accounting issues.

Formats and Frequency

Print and Web notification versions are available biweekly. Print current reports are indexed monthly, cumulating annually. Web current reports are archived to 10/21/2005. E-mail summaries , providing the highlights and table of contents for each report, with URLs to full text articles and documents are also available.

NOTE: This product is a component of the BNA Tax and Accounting Center. Your 15-day Web trial to the Center includes full access, allowing you to explore all areas of tax and accounting analysis, primary sources, practice tools and more. You can find more information on the Center here.

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