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From Lorman Education Services
Current Issues in Sales and Use Tax Reserves
...ts. This uncertainty is heightened by proposed changes to ASC 450 (fka FAS 5) which could require enhanced disclosure of certain loss contingencies, including sales and use tax reserves.
When evaluating whether a loss contingency may exist in today's business and regulatory environment, all aspects of sales and use tax compliance should be considered. However, ensuring compliance with the
more...
Current Issues in Sales and Use Tax Reserves
...ts. This uncertainty is heightened by proposed changes to ASC 450 (fka FAS 5) which could require enhanced disclosure of certain loss contingencies, including sales and use tax reserves.
When evaluating whether a loss contingency may exist in today's business and regulatory environment, all aspects of sales and use tax compliance should be considered. However, ensuring compliance with the
more...
FASB Statement 157 - Fair Value Update on Corporate Asset Valuation
... economy. While implementing changes mandated by FAS 157 (ASC 820) has been challenging for many companies - the rule aims to make it easier to communicate value to shareholders. This teleconference will provide an overview of FAS 157 (ASC 820) guidelines, including the definition of fair value, defensive value, and the three-tier hierarchy. We will discuss measurement assumptions, disclosure
more...
... economy. While implementing changes mandated by FAS 157 (ASC 820) has been challenging for many companies - the rule aims to make it easier to communicate value to shareholders. This teleconference will provide an overview of FAS 157 (ASC 820) guidelines, including the definition of fair value, defensive value, and the three-tier hierarchy. We will discuss measurement assumptions, disclosure
more...
