Fair value measurement continues to be a top area of concern amongst both public and privately-owned organizations. The learning resources provided are designed to help practitioners understand the knowledge and skills needed in fair value measurement for entities & intangibles, including goodwill, business combinations, and impairment of long-lived assets.
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This page contains sample language which could be used to fulfill the requirement in the “Use of a Third-Party Service Provider” interpretation.
This Guide is designed to help you understand independence requirements under the AICPA Code of Professional Conduct.
The AICPA Code of Professional Conduct provides guidance and rules to all members in the performance of their professional responsibilities.
This document discusses how the definitions and guidance provided in the Client Affiliates interpretation of the AICPA Code of Professional Conduct apply to affiliates...
This document includes FAQs and sample case studies to assist members in understanding the “Network and Network Firms” interpretation.
This toolkit assists members in the implementation of the Conceptual Framework for Members in Public Practice.
This page presents additional guidance related to the Networks and Network Firms interpretation of the AICPA Code of Professional Conduct.
This nonauthoritative table provides examples and supplements the “Disclosure of Client Information to Third Parties” interpretation and the definition of confidential...