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Additional fair value measurement disclosures required
To provide more and improved disclosures about fair value measurements, the Financial Accounting Standards Board has issued Accounting Standards Update No. 2010-06, Fair Value Measurements and Disclosures (Topic 820) – Improving Disclosures about Fair Value Measurements.
Fundamentals of Fair Value Measurements and Disclosures
McGladrey & Pullen’s National Professional Standards Group has developed a document, Fundamentals of Fair Value Measurements and Disclosures, to assist middle market companies in understanding and applying the fundamentals of the authoritative guidance on measuring and disclosing information about fair value measurements included in the financial statements.
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Our biweekly newsletter, Insights, communicates recent accounting and auditing developments to our clients and other friends in a timely manner.
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McGladrey & Pullen Issues Additional Guidance on 403(b) Plan Form 5500 Reporting
McGladrey & Pullen has issued a white paper addressing the U.S. Department of Labor’s latest guidance in Field Assistance Bulletin 2010-01, Annual Reporting and ERISA Coverage for 403(b) Plans.
Fundamentals of Debt Classification
McGladrey & Pullen's National Professional Standards Group has developed a document, Fundamentals of Debt Classification, to assist middle market companies in determining whether a borrower should classify debt as current or noncurrent in the balance sheet.
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