Certified Public Accountants
& Business Consultants

Accounting & Audit Alert October 2014


RubinBrown's Accounting & Auditing Alert is published monthly to inform our clients and contacts about relevant technical accounting and audit-related information.

FASB Issues Accounting Standards Update Related To Going Concern Uncertainties

The Financial Accounting Standards Board (FASB) has issued Accounting Standards Update (ASU) 2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern

FASB Issues Proposal On Fees Paid In A Cloud Computing Arrangement

The Financial Accounting Standards Board (FASB) recently issued a proposed Accounting Standards Update (ASU), Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement.


Readers should not act upon information presented without individual professional consultation.