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- Title
Private Company Accounting Standards: Survey of New York CPAs Finds Adoption Slow.
- Authors
Mastracchio Jr., Nicholas J.; Lively, Heather M.
- Abstract
The article discusses the journal's survey of accountants in New York on adoption of accounting standards for closely held businesses as of December 2017, highlighting the use of two alternative standards that were not available in the 20th century. These alternatives are the Private Company Council's alternative reporting framework within generally accepted accounting principles and American Institute of Certified Public Accountants' Financial Reporting Framework for Small and Medium Entities.
- Subjects
UNITED States; ACCOUNTANTS; ACCOUNTING standards; PRIVATE companies; AMERICAN Institute of Certified Public Accountants; FINANCIAL statements
- Publication
CPA Journal, 2017, Vol 87, Issue 12, p50
- ISSN
0732-8435
- Publication type
Article