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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| SEC Postpones Auditor Attestation For Smaller Public Companies. |
|
Brief article |
Oct 20, 2009 |
295 |
| Senior Accounting Officer: Enabling Excellence In Tax Processes - What Good Looks like. |
|
|
Oct 15, 2009 |
3572 |
| Issues Relating To Changeover To IFRS - More From CSA Staff. |
|
|
Sep 16, 2009 |
1003 |
| In Many Styles - The Second Year's Interim Management Statements. |
|
|
Aug 27, 2009 |
998 |
| How to leverage social networking. |
|
Interview |
Aug 1, 2009 |
1948 |
| Obama's Five Steps for Improving US Finances. |
|
Brief article |
Jun 15, 2009 |
262 |
| On The Road To IFRS In 2011: Disclosure And Other Legal Issues For Canadian Companies To Consider. |
|
|
Mar 2, 2009 |
3912 |
| Campus to clients: adapting accounting education to the generations: working with the millennials. |
Manly, Tracy S.; Thomas, Deborah W. |
|
Feb 1, 2009 |
1954 |
| SEC Proposes Roadmap for Mandatory Use Of IFRS By US Reporting Companies. |
Jacob, Valerie Ford |
|
Jan 28, 2009 |
3668 |
| Have You Changed Your Procedures? Details Of The Amended SAR. |
|
|
Jan 13, 2009 |
538 |
| PCAOB proposal on the timing of certain non-U.S. inspections. |
|
Brief article |
Jan 1, 2009 |
182 |
| Court upholds SOX challenge. |
Swartz, Nikki |
|
Nov 1, 2008 |
402 |
| New Rule On Internal Controls To Be Effective In December 2008. |
Black, Robert |
|
Sep 29, 2008 |
1240 |
| Law 11.638/07: Bringing Brazil Into The Context Of International Accounting Practices. |
Zancan, Leandro |
|
Sep 17, 2008 |
664 |
| Ramping up awareness of convergence process. |
Abel, James J. |
|
Sep 1, 2008 |
792 |
| Draft Public Trading Trust Legislation - Falls Short Of Property Industry Expectations. |
O'Flynn, Stephen |
|
Jul 30, 2008 |
934 |
| IFRS Becoming a Reality: International Financial Reporting Standards. |
|
|
Jul 9, 2008 |
2079 |
| Understanding The New Accounting Standard For Business Combinations. |
|
|
Apr 16, 2008 |
2071 |
| UK GAAP - Distributable Profits. |
|
|
Apr 2, 2008 |
699 |
| A Guide to the Impact of SAS 70 on Outsourcing Projects. |
|
|
Jan 25, 2008 |
3638 |
| IFRIC 14 And All That. |
Hunt, Bob; Barker, Francois |
|
Nov 12, 2007 |
960 |
| IFRS Preparers Be Warned - IFRS 7 Introduces Further Demanding Requirements. |
|
|
Sep 21, 2007 |
983 |
| Fin 48: Uncertain Tax Positions Associated With Transfer Pricing. |
|
|
Aug 22, 2007 |
2795 |
| UK GAAP - Defined Benefit Schemes - More Accounting Changes. |
|
|
Jul 24, 2007 |
984 |
| Sarbanes-Oxley changes sources of whistleblowing. |
Alvarado, K. |
Brief article |
Apr 1, 2007 |
292 |
| U.S. election a signal for SOX change? |
|
|
Feb 1, 2007 |
327 |
| Directors' and Officers' Liability Review, Winter 2006 - News Digest. |
|
|
Jan 4, 2007 |
865 |
| CBA happenings; audit documentation, license requirements and more fill plate. |
Allen, Bruce C. |
|
Jan 1, 2007 |
847 |
| Sales & use Tax Update: BOE goes hunting, impact of phone excise tax and more. |
Williams, Leonard W. |
|
Jan 1, 2007 |
837 |
| Interstate mobility: if you think you're not holding out as a CPA in another state, think again. |
Ueltzen, Michael G. |
|
Jan 1, 2007 |
1828 |
| Regulation: a help or hindrance to business growth? |
Hills, Roderick M. |
|
Sep 1, 2006 |
3636 |
| Transactional and Securities Update. |
|
|
Aug 27, 2006 |
3114 |
| Regulators make Sarbanes-Oxley plans. |
Whitley, J. |
|
Aug 1, 2006 |
361 |
| Sarbanes-Oxley isn't just for public firms. |
Nagorski, A. |
Brief article |
Jun 1, 2006 |
238 |
| Unreasonable control: Sarbanes-Oxley requirements are not an appropriate fit for the insurance industry. |
Aumann, Ron |
|
Jun 1, 2006 |
1384 |
| CalCPA helps ease practice privilege regs. |
|
Brief article |
May 1, 2006 |
168 |
| Accounting students' knowledge and perceptions of the Sarbanes-Oxley Act of 2002. |
James, Marianne L. |
Report |
May 1, 2006 |
4370 |
| Keep up the heat on Sarbox. |
|
Editorial |
Apr 1, 2006 |
357 |
| The law of principles. |
Pace, Ryan H.; Mouritsen, Matthew L.; Mano, Ron |
|
Mar 1, 2006 |
1822 |
| The bottom line on stock options accounting: a primer on the expensing of stock options. |
Smigocki, Michael A. |
|
Feb 24, 2006 |
907 |
| Legislation on Prospectus Liability Proposed to be Amended. |
|
|
Jan 3, 2006 |
485 |
| Accounting for Asset Retirement Obligations: New Accounting Rules May "Clean Up" Contaminated Property. |
Smith, Sarah Campbell |
|
Dec 15, 2005 |
662 |
| Sarbanes-Oxley report card is mixed: three years after the law was enacted, has it made a demonstrable difference in the level of corporate fraud? Opinion is divided, at best, though there's a general feeling that corporate governance has improved. |
Sweeney, Paul |
|
Dec 1, 2005 |
2157 |
| Ask FERF about ... process improvements in Sarbanes-Oxley Section 404 for year-two compliance. |
Sinnett, William M. |
|
Dec 1, 2005 |
648 |
| European federation calls for end to ambiguity over IFRS adoption. |
|
Brief article |
Nov 1, 2005 |
280 |
| CIMA has responded to consultations on the future role of the Accounting Standards Board; the European Financial Reporting Advisory Group's discussion paper "Achieving consistent application of IFRS in the EU"; and the IASB's proposed policy for technical corrections. |
|
Brief article |
Nov 1, 2005 |
61 |
| New SEC chief shows lighter touch in enforcing rules. |
Maio, Pat |
|
Oct 24, 2005 |
715 |
| Is Your Company's Auditor Independent? Proposed New Rules Address Tax Services PCAOB Release No. 2004-015 (July 26, 2005). |
|
|
Oct 21, 2005 |
2333 |
| Supreme Court of California Invalidates Predispute Agreements to Waive Jury Trials. |
|
|
Oct 14, 2005 |
825 |
| Executives of Public Companies May Be Required to Retain Independent Tax Services for Personal Use. |
|
|
Sep 30, 2005 |
918 |
| IRS Issues New Cost Sharing Checklist. |
|
|
Sep 23, 2005 |
1694 |
| Expensing stock options: the rule is final; Or is it? Most companies following new accounting rules since June 15 have begun to expense stock options. But others--including private and smaller public companies--insist the struggle to reject or modify the accounting is not over. |
Cheney, Glenn |
|
Sep 1, 2005 |
2096 |
| Accounting Education Center is open for business: a valuable resource for educators, students, CPA exam candidates and all others interested in high-quality CPA education. |
|
|
Sep 1, 2005 |
488 |
| Contract Certainty -A Market Driven Approach. |
|
|
Aug 24, 2005 |
1106 |
| Critics say accounting reform has gone too far: costly new rules in Sarbanes-Oxley Act of 2002 create woes for public companies. |
Cziborr, Chris |
|
Aug 8, 2005 |
962 |
| The Quiet Giant: Restating Lease Accounting. |
|
|
Aug 4, 2005 |
2055 |
| CEOs and the future of GAAP. |
|
Brief Article |
Aug 1, 2005 |
246 |
| U.S. Securities and Accounting Regulators Give New Guidance on Internal Controls Audits. |
|
|
Jun 27, 2005 |
570 |
| Changes To Accounting Requirements. |
|
|
Jun 20, 2005 |
1017 |
| The Supreme Court's Decision in Arthur Andersen LLP v. United States: An Important Development Regarding the Legal Consequences of Document Retention Policies. |
|
|
Jun 14, 2005 |
2351 |
| Sarbanes-Oxley Section 404 Guidance From the SEC and PCAOB. |
|
|
Jun 6, 2005 |
3371 |
| International Financial Reporting Standards and Thin Capitalisation. |
|
|
Jun 3, 2005 |
851 |
| SEC extends dates for stock option compliance. |
Heffes, Ellen M. |
|
Jun 1, 2005 |
320 |
| Eyeing nonprofits: the Charity Integrity Act & other pending governance, accountability rules. |
Ljung, David |
|
Jun 1, 2005 |
1433 |
| FASB issues proposal on GAAP hierarchy. |
|
Brief Article |
Jun 1, 2005 |
210 |
| Frenzy of activity hits accountants. |
Myerhoff, Matt |
|
May 23, 2005 |
394 |
| Alone at the top: chief executives under siege: Sarbanes-Oxley act sets stage for CEOs to be put under increased scrutiny. |
Berry, Kate; Potkewitz, Hilary |
|
May 23, 2005 |
2170 |
| ASB publishes final Reporting Standard on the OFR. |
|
|
May 18, 2005 |
1318 |
| Check yourself: U.S. accounting rules have Latin American companies scrambling to comply. |
Jones, Forrest |
|
May 1, 2005 |
1218 |
| Some firms are warming up to Sarbanes-Oxley. |
Broderick, Pat |
|
Apr 11, 2005 |
611 |
| Update on Canadian CEO/CFO Certification. |
|
|
Apr 11, 2005 |
407 |
| SEC Issues Guidance on Implementation of New Accounting Rules for Stock Options. |
|
|
Apr 8, 2005 |
2617 |
| Section 404 filings reveal deficiencies. |
Scott, A. |
|
Apr 1, 2005 |
322 |
| Governmental Accounting Standards come of age: highlights from the first 20 years. |
Patton, Terry K.; Freeman, Robert J. |
|
Apr 1, 2005 |
2895 |
| Financial ratios: if non-financial managers feel that you're speaking double-Dutch whenever you talk figures, Richard Bull offers the accounting equivalent of the Rosetta stone. |
Bull, Richard |
|
Apr 1, 2005 |
1280 |
| Pension Plan Expenses - What Can You Charge? |
Bush, Kathryn |
|
Mar 30, 2005 |
1656 |
| SEC Extends Compliance Date for Non-Accelerated Filers and Foreign Private Issuers Regarding Internal Control Over Financial Reporting Requirements. |
|
|
Mar 22, 2005 |
733 |
| SEC looks to remodel new SOX 404 agreement. |
Allen, Mike |
|
Mar 14, 2005 |
367 |
| Just the beginning for Sarbox change. |
|
Editorial |
Mar 1, 2005 |
262 |
| From the IIA Research Foundation bookstore. |
|
|
Feb 1, 2005 |
896 |
| Keeping Up With Corporate Governance. |
|
|
Jan 10, 2005 |
2417 |
| Supplementary Memorandum about Letters of Guarantee. |
|
|
Nov 25, 2004 |
2120 |
| Better Governance and Reporting Under Sarbanes-Oxley: Are we There Yet? |
|
|
Nov 23, 2004 |
6743 |
| Standards bodies at loggerheads: IAS39 has caused a continental rift at the eleventh hour. |
Berens, Camilla |
|
Nov 1, 2004 |
331 |
| Statement mission: some companies will soon be obliged to make significant extra disclosures under IAS reporting and should brace themselves accordingly. Nick Topazio and Louise Ross describe the options open to those preparing the statements and advise on a plan for explaining the new figures to all stakeholder groups. |
Topazio, Nick; Ross, Louise |
|
Nov 1, 2004 |
2650 |
| Continuous disclosure reviews. |
|
Brief Article |
Nov 1, 2004 |
117 |
| Managing International Financial Reporting Standards. |
Colman, Robert |
Brief Article |
Nov 1, 2004 |
232 |
| AICPA studies 'little GAAP'. |
Heffes, Ellen M. |
Brief Article |
Oct 1, 2004 |
155 |
| Accounting for differences: number crunchers in chastened posture as new rules take hold. |
Berry, Kate |
|
Sep 27, 2004 |
1362 |
| Industry experiences realignment. |
Garcia, Shelly |
|
Sep 27, 2004 |
1134 |
| AIM status change offers respite from IFRS. |
|
Brief Article |
Sep 1, 2004 |
193 |
| Accounting educators' perceptions of the Sarbanes-Oxley Act of 2002 and their role in preparing students for a challenging profession. |
James, Marianne L. |
Report |
Sep 1, 2004 |
7628 |
| Compliance is not cheap, companies say. |
Swartz, Nikki |
|
Mar 1, 2004 |
541 |
| The importance of being earnest: new laws hold top executives directly responsible for making an earnest effort to prevent fraud and ensure that financial disclosures are complete and accurate. |
Silverstone, Howard |
|
Feb 1, 2004 |
2720 |
| GAO: mandatory audit rotation reforms should wait. |
|
Brief Article |
Jan 1, 2004 |
125 |
| Expensing options hits high-techs hard. |
|
Brief Article |
Sep 1, 2003 |
160 |
| Global views. |
Heffes, Ellen M. |
Interview |
Sep 1, 2003 |
966 |
| Companies Act under review. (News Round-Up). |
|
Brief Article |
Jul 1, 2003 |
188 |
| EC fails to convince auditors: despite improvements, its accounts are still unreliable. (Financial Reporting). |
Parry, Charlotte |
|
Jul 1, 2003 |
432 |
| Sarbanes-Oxley one year later: its impact on you. |
Wilder, Brent |
|
Jul 1, 2003 |
3794 |
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