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News

The Trusted Professional | NYSSCPA

 
 

Accounting

  • NYSSCPA calls for clearer guidance in FASB pushdown proposal

    By:
    CHRIS GAETANO
    |
    Sep 22, 2014
    Though the NYSSCPA largely agrees with a proposal by the Financial Accounting Standards Board (FASB) to standardize how entities use “pushdown” accounting—a practice in which a subsidiary’s financial statements reflect the acquiring company’s basis of accounting—it said that clearer guidance was needed in situations involving temporary change of control. 

  • NYSSCPA meets with newly appointed finance commissioner

    By:
    CHRIS GAETANO
    |
    Aug 12, 2014
    In a meeting with members of the NYSSCPA’s New York, Multistate and Local Taxation Committee, Jaques Jiha, New York City’s recently appointed Department of Finance commissioner, said he would improve transparency, equity and efficiency in the department and work to make it more customer oriented.

  • FAE speaker: Crash could have been worse

    By:
    Chris Gaetano
    |
    Aug 8, 2014

    Despite the financial sturm und drang of the last few years, James Glassman, Managing Director and Head Economist at JP Morgan, said that if he were to grade the U.S. on its economic recovery, he would give it an “A.” Surprised? Glassman, who made his remarks during the Foundation for Accounting Education’s CFOs, Controllers, Treasurers and Financial Professionals Conference, said the U.S. deserves some credit—things could have been much worse. 

  • FASB, IASB Release Final Form of Revenue Recognition Standard

    By:
    CHRIS GAETANO
    |
    Jul 10, 2014
    After six years of discussion, outreach, exposure and re-exposure, the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) have issued the final version of their revenue recognition standard, which introduces fundamental changes to how revenue is recorded in financial statements.

  • FASB, IASB Release Final Form of Revenue Recognition Standard

    By:
    |
    Jul 1, 2014
    After six years of discussion, outreach, exposure and re-exposure, the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) have issued the final version of their revenue recognition standard, which introduces fundamental changes to how revenue is recorded in financial statements.

  • Society Presses NYC to Make Real Estate Program Form GAAP, GAAS Compliant

    By:
    CHRIS GAETANO
    |
    Apr 29, 2014
    In a comment letter published on March 11, the NYSSCPA urged New York City’s Department of Housing Preservation and Development (HPD) to modify a form for its J-51 real estate program that is currently out of sync with generally accepted accounting principles (GAAP) and generally accepted auditing standards (GAAS)—leaving CPAs who are asked to certify the paperwork in an awkward position.   

  • Family Office Panelists: Give Trust Beneficiaries a Voice

    By:
    CHRIS GAETANO
    |
    Apr 29, 2014
    When drawing up a trust, it helps to educate beneficiaries about the process or even include them in it, as it can instill in them a sense of ownership and help them to understand why certain controls are being put into place, according to panelists at the Foundation for Accounting Education’s Family Office Conference on Feb. 5.
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