www.aicpa.org/members/div/acctstd/general/recent_tpas.asp.The AICPA AICPA See American Institute of Certified Public Accountants (AICPA). issued three accounting technical practice aids. TPAs 6930.09 and 6930.10 pertain per·tain intr.v. per·tained, per·tain·ing, per·tains 1. To have reference; relate: evidence that pertains to the accident. 2. , respectively, to single-employer and multiemployer benefit plans. Each TPA (Transient Program Area) See transient area. TPA - Transient Program Area contains a question and answer on accounting and disclosure requirements related to the Medicare Prescription Drug prescription drug Prescription medication Pharmacology An FDA-approved drug which must, by federal law or regulation, be dispensed only pursuant to a prescription–eg, finished dose form and active ingredients subject to the provisos of the Federal Food, Drug, , Improvement and Modernization Act of 2003. TPA 5400.05 identifies issues and relevant literature nongovernment entities should consider in their accounting and disclosures related to losses from natural disasters. All three TPAs are available at www.aicpa.org/members/div/acctstd/general/recent_tpas.asp. |
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