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	<title>Peterson Sullivan LLP, Certified Public Accounting Firm in Seattle, WA &#187; FASB</title>
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	<link>http://www.pscpa.com</link>
	<description>CPA firm in seattle, wa, accounting firm in seattle, wa, accounting services seattle, audit services seattle, tax services seattle, tax prep seattle, nonprofit auditors, public company auditors, auto dealership auditors</description>
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		<title>Public Company Insights &#8211; October/November 2011</title>
		<link>http://www.pscpa.com/publication/public-company-insights-octobernovember-2011/</link>
		<comments>http://www.pscpa.com/publication/public-company-insights-octobernovember-2011/#comments</comments>
		<pubDate>Thu, 06 Oct 2011 19:04:43 +0000</pubDate>
		<dc:creator>JenniferRussell</dc:creator>
				<category><![CDATA[Public Company / SEC]]></category>
		<category><![CDATA[Publication]]></category>
		<category><![CDATA[compensation]]></category>
		<category><![CDATA[earnings per share]]></category>
		<category><![CDATA[FASB]]></category>
		<category><![CDATA[internal compliance]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[SEC]]></category>

		<guid isPermaLink="false">http://www.pscpa.com/?p=3367</guid>
		<description><![CDATA[Public Company Insights &#8211; October/November 2011 (pdf) Peterson Sullivan&#8217;s quotes of interest from this season&#8217;s public company newsletter: &#8220;The potential impact of equity-based compensation on EPS depends on the compensation type . . .&#8221; &#8220;Making changes to an executive&#8217;s nonqualified deferred compensation &#8211; even for legitimate business reasons &#8211; presents tax risks . . .&#8221; &#8220;Public [...]]]></description>
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		<title>Public Company Insights &#8211; August/September 2011</title>
		<link>http://www.pscpa.com/publication/public-company-sec/public-company-insights-augustseptember-2011/</link>
		<comments>http://www.pscpa.com/publication/public-company-sec/public-company-insights-augustseptember-2011/#comments</comments>
		<pubDate>Fri, 05 Aug 2011 19:30:09 +0000</pubDate>
		<dc:creator>JenniferRussell</dc:creator>
				<category><![CDATA[Public Company / SEC]]></category>
		<category><![CDATA[FASB]]></category>
		<category><![CDATA[GAAP]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[Schedule UTP]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[transfer pricing]]></category>

		<guid isPermaLink="false">http://www.pscpa.com/?p=3310</guid>
		<description><![CDATA[Public Company Insights &#8211; August/September 2011 (pdf) Peterson Sullivan’s quotes of interest from this season’s public company newsletter: &#8220;If your company does business with related companies in other countries or in other states, take a close look at your transfer pricing policies and practices . . .&#8221; &#8220;Companies should establish reserves to cover the portion of [...]]]></description>
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		<title>Public Company Insights &#8211; June/July 2011</title>
		<link>http://www.pscpa.com/publication/public-company-insights-junejuly-2011/</link>
		<comments>http://www.pscpa.com/publication/public-company-insights-junejuly-2011/#comments</comments>
		<pubDate>Fri, 10 Jun 2011 19:10:13 +0000</pubDate>
		<dc:creator>JenniferRussell</dc:creator>
				<category><![CDATA[Public Company / SEC]]></category>
		<category><![CDATA[Publication]]></category>
		<category><![CDATA[COI policy]]></category>
		<category><![CDATA[FASB]]></category>
		<category><![CDATA[lease accounting standards]]></category>
		<category><![CDATA[proxy system]]></category>
		<category><![CDATA[SEC]]></category>

		<guid isPermaLink="false">http://www.pscpa.com/?p=3258</guid>
		<description><![CDATA[Public Company Insights &#8211; June/July 2011 (pdf) Peterson Sullivan’s quotes of interest from this season’s public company newsletter: &#8220;If your company has a significant number of operating leases, assess the proposed standards&#8217; potential impact as soon as possible . . .&#8221; &#8220;It&#8217;s good business practice to develop a companywide COI policy that applies to employees at [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Public Company Insights &#8211; February/March 2011</title>
		<link>http://www.pscpa.com/publication/public-company-insights-februarymarch-2011/</link>
		<comments>http://www.pscpa.com/publication/public-company-insights-februarymarch-2011/#comments</comments>
		<pubDate>Mon, 31 Jan 2011 18:01:10 +0000</pubDate>
		<dc:creator>JenniferRussell</dc:creator>
				<category><![CDATA[Public Company / SEC]]></category>
		<category><![CDATA[Publication]]></category>
		<category><![CDATA[credit ratings]]></category>
		<category><![CDATA[FASB]]></category>
		<category><![CDATA[Form 10-K]]></category>
		<category><![CDATA[SOX]]></category>
		<category><![CDATA[SOX compliance]]></category>

		<guid isPermaLink="false">http://www.pscpa.com/?p=3147</guid>
		<description><![CDATA[Public Company Insights &#8211; February/March 2011 (pdf) Peterson Sullivan’s quotes of interest from this season’s public company newsletter: &#8220;FASB plans to finalize its new revenue recognition standard by June 2011 . . .&#8221; &#8220;To determine when to recognize revenue, companies follow a five-step process . . .&#8221; &#8220;Certain uses of credit ratings continue to be permissable [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Public Company Insights &#8211; October/November 2010</title>
		<link>http://www.pscpa.com/publication/public-company-insights-octobernovember-2010/</link>
		<comments>http://www.pscpa.com/publication/public-company-insights-octobernovember-2010/#comments</comments>
		<pubDate>Wed, 01 Dec 2010 23:20:26 +0000</pubDate>
		<dc:creator>JenniferRussell</dc:creator>
				<category><![CDATA[Public Company / SEC]]></category>
		<category><![CDATA[Publication]]></category>
		<category><![CDATA[board governance practices]]></category>
		<category><![CDATA[FASB]]></category>
		<category><![CDATA[health reform]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[mergers]]></category>
		<category><![CDATA[stockholders]]></category>

		<guid isPermaLink="false">http://www.pscpa.com/?p=3083</guid>
		<description><![CDATA[Public Company Insights &#8211; October/November 2010 (PDF) Peterson Sullivan’s quotes of interest from this season’s public company newsletter: &#8220;The fact that some directors were working stockholders who would benefit from the merger didn&#8217;t create a conflict of interest . . .&#8221; &#8220;If your company&#8217;s health care plan was in effect on March 23, 2010, your advisors [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<item>
		<title>Profitable Solutions for Nonprofits &#8211; Fall 2010</title>
		<link>http://www.pscpa.com/publication/profitable-solutions-for-nonprofits-fall-2010/</link>
		<comments>http://www.pscpa.com/publication/profitable-solutions-for-nonprofits-fall-2010/#comments</comments>
		<pubDate>Wed, 01 Dec 2010 23:00:48 +0000</pubDate>
		<dc:creator>JenniferRussell</dc:creator>
				<category><![CDATA[Nonprofits]]></category>
		<category><![CDATA[Publication]]></category>
		<category><![CDATA[FASB]]></category>
		<category><![CDATA[gift acceptance policy]]></category>
		<category><![CDATA[internal controls]]></category>
		<category><![CDATA[SFAS]]></category>
		<category><![CDATA[tax credit]]></category>

		<guid isPermaLink="false">http://www.pscpa.com/?p=3073</guid>
		<description><![CDATA[Profitable Solutions for Nonprofits &#8211; Fall 2010 (PDF) Peterson Sullivan’s quotes of interest from this season’s nonprofit newsletter: &#8220;A strong gift acceptance policy describes what kinds of gifts are acceptable and how they will be managed by your organization . . .&#8221; &#8220;As the economy continues to mend, now is a good time to inspect the [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Public Company Insights &#8211; June/July 2010</title>
		<link>http://www.pscpa.com/publication/public-company-insights-junejuly-2010-2/</link>
		<comments>http://www.pscpa.com/publication/public-company-insights-junejuly-2010-2/#comments</comments>
		<pubDate>Tue, 08 Jun 2010 18:27:06 +0000</pubDate>
		<dc:creator>JenniferRussell</dc:creator>
				<category><![CDATA[Public Company / SEC]]></category>
		<category><![CDATA[Publication]]></category>
		<category><![CDATA[Engagement quality reviews]]></category>
		<category><![CDATA[FASB]]></category>
		<category><![CDATA[fraud]]></category>
		<category><![CDATA[GAAP]]></category>
		<category><![CDATA[Payment Card Industry Data Security Standard]]></category>
		<category><![CDATA[PCAOB]]></category>
		<category><![CDATA[SFAS]]></category>

		<guid isPermaLink="false">http://www.pscpa.com/?p=2681</guid>
		<description><![CDATA[Public Company Insights &#8211; June/July 2010 (PDF) Peterson Sullivan’s quotes of interest from this season’s public company newsletter: “The Financial Accounting Standards Board (FASB) has released a flurry of new standards &#8211; and guidance on old ones &#8211; in recent years . . .&#8221; “To promote objectivity, the standard instructs reviewers not to make decisions on behalf of [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Public Company Insights &#8211; February/March 2010</title>
		<link>http://www.pscpa.com/publication/public-company-insights-februarymarch-2010/</link>
		<comments>http://www.pscpa.com/publication/public-company-insights-februarymarch-2010/#comments</comments>
		<pubDate>Tue, 09 Feb 2010 23:02:16 +0000</pubDate>
		<dc:creator>meguireheston</dc:creator>
				<category><![CDATA[Public Company / SEC]]></category>
		<category><![CDATA[Publication]]></category>
		<category><![CDATA[D&O insurance]]></category>
		<category><![CDATA[Fair Value Measurements]]></category>
		<category><![CDATA[FASB]]></category>
		<category><![CDATA[mergers]]></category>
		<category><![CDATA[SFAS]]></category>
		<category><![CDATA[SFAS 157]]></category>

		<guid isPermaLink="false">http://www.pscpa.com/?p=2227</guid>
		<description><![CDATA[Public Company Insights &#8211; February/March 2010 (PDF) Peterson Sullivan&#8217;s quotes of interest from this season&#8217;s public company newsletter: &#8220;In the current economic environment, it&#8217;s common for disgruntled shareholders, investors and other interested parties to file lawsuits or claims against a public company&#8217;s directors and officers &#8211; exposing their personal assets to significant risk&#8230;&#8221; &#8220;A weak economy [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Public Company Insights &#8211; October/November 2009</title>
		<link>http://www.pscpa.com/publication/public-company-insights-octobernovember-2009/</link>
		<comments>http://www.pscpa.com/publication/public-company-insights-octobernovember-2009/#comments</comments>
		<pubDate>Fri, 09 Oct 2009 19:54:11 +0000</pubDate>
		<dc:creator>meguireheston</dc:creator>
				<category><![CDATA[Public Company / SEC]]></category>
		<category><![CDATA[Publication]]></category>
		<category><![CDATA[cash flow]]></category>
		<category><![CDATA[COSO]]></category>
		<category><![CDATA[deferred compensation]]></category>
		<category><![CDATA[FASB]]></category>
		<category><![CDATA[internal controls]]></category>
		<category><![CDATA[Section 404]]></category>
		<category><![CDATA[SFAS 157]]></category>

		<guid isPermaLink="false">http://www.pscpa.com/?p=1883</guid>
		<description><![CDATA[Associated Files Public Company Insights October/November 2009 (PDF) Peterson Sullivan&#8217;s quotes of interest from this season&#8217;s public company newsletter: &#8220;Keeping up with FASB: fair value issues continue to stir controversy&#8230;&#8221; &#8220;To comply [with Section 404 of SOX] most companies have adopted the internal control framework published in 1992 by COSO&#8230;&#8221; &#8220;Deferred compensation remains a powerful [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Public Company Insights &#8211; August/September 2009</title>
		<link>http://www.pscpa.com/publication/public-company-insights-augustseptember-2009/</link>
		<comments>http://www.pscpa.com/publication/public-company-insights-augustseptember-2009/#comments</comments>
		<pubDate>Wed, 23 Sep 2009 20:52:09 +0000</pubDate>
		<dc:creator>meguireheston</dc:creator>
				<category><![CDATA[Public Company / SEC]]></category>
		<category><![CDATA[Publication]]></category>
		<category><![CDATA[board governance practices]]></category>
		<category><![CDATA[Fair Value Measurements]]></category>
		<category><![CDATA[FASB]]></category>
		<category><![CDATA[goodwill]]></category>
		<category><![CDATA[SFAS]]></category>

		<guid isPermaLink="false">http://www.pscpa.com/?p=1828</guid>
		<description><![CDATA[Associated Files Public Company Insights &#8211; August/September 2009 (PDF) Peterson Sullivan&#8217;s quotes of interest from this season&#8217;s public company newsletter: &#8220;Under current accounting rules, companies are required to test acquired goodwill for impairment annually. But unscheduled impairment tests may be necessary if certain triggering events&#8230; have a negative impact on fair value&#8230;&#8221; &#8220;Directors&#8217; compensation isn&#8217;t [...]]]></description>
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