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Private‐company GAAP: A closer look
Author(s) -
Tackett James,
Wolf Fran,
Kinsley Jessie
Publication year - 2006
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20279
Subject(s) - accounting , accounting standard , certification , business , financial accounting , accounting information system , management , economics
In June 2006, the American Institute of Certified Public Accountants (AICPA) and the Financial Accounting Standards Board (FASB) agreed to create a joint committee. Its goal: make recommendations about changes in accounting for private companies. What are the differing positions of the AICPA and the FASB about establishing these new standards? © 2007 Wiley Periodicals, Inc.
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