Background for 1/29/2013 Roundtable

I hope people can “attend” the upcoming roundtable.  Roundtable attendees or others might benefit from seeing some of the materials sent to conference attendees teeing up the issues.  You are welcomed but not required to browse through the materials.  The roundtable will focus primarily on two issues: How and when is the concept of control [...] Read more > >

FASRI Roundtable: 2012 FASB/IASB Financial Reporting Issues Conference

On January 29, FASRI will host a Roundtable covering issues discussed at the 2012 FASB/IASB Financial Reporting Issues Conference.  Professor Bob Lipe will lead a discussion on issues of control (both of assets and entities) and on derecognition of both assets and liabilities.  In the conference, participants attempted to develop a consistent set of principles [...] Read more > >