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Deflategate, Binkygate & Disclosing Open Tax Years

The AICPA's Center for Plain English Accounting conducted an investigation into the applicability of the disclosure requirement of open tax years associated with the Financial Accounting Standards Board's Interpretation No. 48, Accounting for Uncertainty in Income Taxes.  Robert Durak, Director- Center for Plain English Accounting, American Institute of CPAs, discusses a CPEA investigation into the matter. ...

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FAF Review Team On FASB Statement 131 Segment Reporting —MarketWatch

Some Stakeholders Suggest Improvements to Segment Reporting Information  A 1996 accounting standard established to improve the way public companies report financial information about their business segments generally achieves that purpose, although some stakeholders suggest improvements. That was the overall conclusion of the post-implementation review (PIR) of Financial Accounting Standards Board (FASB) St ...

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