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Articles
1-300 out of 500 article(s) next
| Title |
Author |
Type |
Date |
Words |
| Lease Accelerator Publishes New Whitepaper on Lease Accounting Standard Changes for Lessees to Explain May 2013 FASB Exposure Draft. |
|
|
May 14, 2013 |
833 |
| The Conference Board Joins Sustainability Accounting Standards Board (SASB) Council. |
|
|
Apr 17, 2013 |
567 |
| IBERIABANK Corporation Announces Financial Statement Impact of Adoption of a New Accounting Standard and Other Factors Impacting Covered Loans. |
|
|
Apr 15, 2013 |
2854 |
| International financial reporting standards; an introduction, 3d ed. |
|
Brief article |
Apr 1, 2013 |
155 |
| FEI continues expanding its global presence. |
Hollein, Marie N. |
Viewpoint essay |
Apr 1, 2013 |
544 |
| Joint effort needed to tackle disclosure. |
Heffes, Ellen M. |
|
Apr 1, 2013 |
370 |
| Advances in SEC reporting process: 40-year retrospective. |
Bonney, Nadine; Osherow, Caroline |
|
Apr 1, 2013 |
1446 |
| Accounting for leasing transactions: the times they are a-changing. |
Meyer, Kyle |
|
Apr 1, 2013 |
2707 |
| Proposed changes to the process used to set the GASB's technical agenda. |
Gauthier, Stephen J. |
|
Apr 1, 2013 |
869 |
| Books, budgets, and bonds: what do all those pension numbers mean? |
Brainard, Keith |
|
Apr 1, 2013 |
1630 |
| Germany : BASF applies new financial reporting standards. |
|
|
Mar 22, 2013 |
397 |
| New accounting standard to the ETH Board. |
|
|
Mar 20, 2013 |
162 |
| Practical lessons in applying accounting standards: a case study in applying accounting standards carries practical lessons for accountants. |
Pounder, Bruce |
Column |
Mar 1, 2013 |
1794 |
| SEC and FASB filing updates regarding XBRL. |
Brands, Kristine |
|
Mar 1, 2013 |
872 |
| SEC approves audit communication standard. |
Cheney, Glenn Alan |
|
Mar 1, 2013 |
424 |
| FASB proffers a framework for disclosures ... preparers are skeptical. |
Cheney, Glenn Alan |
|
Mar 1, 2013 |
1254 |
| Lexis nexus complexus: comparative contract law and international accounting collide in the IASB-FASB revenue recognition exposure draft. |
Schulzke, Kurt S.; Berger-Walliser, Gerlinde; Marchini, Pier Luigi |
|
Mar 1, 2013 |
23194 |
| Lexis nexus complexus: comparative contract law and international accounting collide in the IASB-FASB revenue recognition exposure draft. |
Schulzke, Kurt S.; Berger-Walliser, Gerlinde; Marchini, Pier Luigi |
|
Mar 1, 2013 |
6644 |
| FAF Review Team Concludes GASB Statements on Deposit and Investment Risks Achieve Their Purposes. |
|
|
Feb 28, 2013 |
1148 |
| Financial Accounting Foundation Board of Trustees Approves New FASB/GASB Agenda-Setting Process, PIR Report. |
|
|
Feb 26, 2013 |
642 |
| FASB Proposes Improvements to Recognition and Measurement of Financial Assets and Liabilities. |
|
|
Feb 14, 2013 |
1100 |
| Private Company Council Adds Three Projects to Its Agenda, Votes to Seek More Input on Private Company Decision-Making Framework. |
|
|
Feb 12, 2013 |
764 |
| FASB Issues XBRL Implementation Guide for Subsequent Events. |
|
|
Feb 11, 2013 |
491 |
| Research and Markets: 2013 Accounting for Business Combinations, Goodwill, and Other Intangible Assets: Interpretations of U.S. and International Accounting Standards. |
|
|
Feb 6, 2013 |
308 |
| Private Company Council Holds Second Meeting on February 12. |
|
|
Feb 6, 2013 |
592 |
| FASB Issues Accounting Standards Update on Reporting Amounts Reclassified Out of Accumulated Other Comprehensive Income. |
|
|
Feb 5, 2013 |
631 |
| Research and Markets: 'Accounting for Leases: Interpretations of U.S. GAAP' Considers Relevant Literature from the FASB, EITF, AICPA and SEC. |
|
|
Feb 5, 2013 |
324 |
| Reval Says IASB's Change to Flawed IFRS 9 Language is Corporate Win, But Complicates Accounting for FX Hedges. |
|
|
Feb 2, 2013 |
498 |
| New certificate of conformance program for small government financial reports. |
Gauthier, Stephen J. |
|
Feb 1, 2013 |
1127 |
| What have IASB and FASB convergence efforts achieved? |
Pacter, Paul |
|
Feb 1, 2013 |
3971 |
| Compensation and benefit design; applying finance and accounting principles to global human resource management systems. |
|
Book review |
Feb 1, 2013 |
159 |
| CIMA--supporting global accounting standards. |
|
|
Feb 1, 2013 |
380 |
| The value of diversity: we live in a global world, and we want to make sure our association reflects the positive aspects that come from a diverse group of accounting and financial professionals. |
MaCaulay, John C. |
Viewpoint essay |
Feb 1, 2013 |
654 |
| Post-implementation reviews of accounting standards: the FASB, the GASB, and the IASB now have additional sources of feedback on their standards and standards-setting processes. |
Pounder, Bruce |
|
Feb 1, 2013 |
1160 |
| Recent comment letters from IMA: the IMA[R] technical committees and panels finished up the 2012 calendar year by providing comment letters on the FASB's Disclosure Framework discussion paper and the Private Company Decision-Making Framework Project as well as COSO's revision of the Internal Control--Integrated Framework. |
Devonish-Mills, Linda |
|
Feb 1, 2013 |
1213 |
| New standard earns critics. |
|
|
Feb 1, 2013 |
366 |
| FASB Issues Accounting Standards Update Clarifying Scope of Disclosures That Apply to Balance Sheet Offsetting of Assets and Liabilities. |
|
|
Jan 31, 2013 |
480 |
| Marcum Bernstein & Pinchuk LLP Draws Leading Chinese Executives at SEC/FASB Update Seminars. |
|
|
Jan 30, 2013 |
737 |
| Huaneng Power International, Inc. Profit In 2012 Based On China Accounting Standards Is Expected To Increase By More Than 340%. |
|
Financial report |
Jan 27, 2013 |
450 |
| FASB Proposes Improvements to Accounting for Repurchase Agreements. |
|
|
Jan 15, 2013 |
814 |
| FAF Review Team Concludes FASB Statement 131 on Segment Reporting Generally Achieves Its Purpose. |
|
|
Jan 14, 2013 |
959 |
| SASB Earns Accreditation by American National Standards Institute. |
|
|
Jan 8, 2013 |
726 |
| Technical corrections to the FASB's codification: the FASB occasionally makes technical corrections to its codification of accounting standards. Some recent corrections are more significant than usual. |
Pounder, Bruce |
|
Jan 1, 2013 |
1137 |
| Private Company Council identifies four areas for study. |
|
Brief article |
Jan 1, 2013 |
188 |
| Moving from GAAP to IFRS. |
Wade, Jared |
Brief article |
Jan 1, 2013 |
192 |
| U.S. GAAP Financial Reporting Taxonomy Now Available. |
|
|
Dec 21, 2012 |
488 |
| FASB Proposes Improvements to Accounting for Credit Losses on Financial Assets. |
|
|
Dec 20, 2012 |
753 |
| With Goals Achieved, GNAIE Ends Successful Role As Influence On Accounting, Solvency Standards. |
|
|
Dec 20, 2012 |
409 |
| Christopher Smith of BDO USA, LLP Named to AICPA Auditing Standards Board. |
|
|
Dec 18, 2012 |
631 |
| Deloitte, KPMG and Reval to Discuss Hedge Accounting Under IFRS 9. |
|
|
Dec 8, 2012 |
431 |
| The Hershey Company Joins Sustainability Accounting Standards Board (SASB) Advisory Council. |
|
Company overview |
Dec 4, 2012 |
779 |
| Impairment testing: effectively using the qualitative assessment: evaluate all options to reduce costs and complexity. |
Orzechowski, B.J.; Lyster, Peter |
|
Dec 1, 2012 |
2579 |
| Intermediate accounting; v.2, IFRS ed. |
|
Book review |
Dec 1, 2012 |
131 |
| Opinions mixed on FASB framework for private company financial reporting. |
Cheney, Glenn Alan |
|
Dec 1, 2012 |
1397 |
| Fitch: FASB Changes to Refundable Entrance Fees Not Expected to Affect Ratings on CCRCs. |
|
|
Nov 30, 2012 |
336 |
| FASB Issues Proposal to Clarify Scope of Disclosures That Apply to Balance Sheet Offsetting of Assets and Liabilities. |
|
|
Nov 26, 2012 |
501 |
| PwC hosts accounting seminar in Abu Dhabi. |
|
|
Nov 19, 2012 |
274 |
| FASB Extends Disclosure Framework Comment Period to November 30. |
|
|
Nov 2, 2012 |
300 |
| Another fair value controversy. |
Pounder, Bruce |
|
Nov 1, 2012 |
1194 |
| The FASB Private Company Decision-Making Framework. |
Roop, Mitchell |
|
Nov 1, 2012 |
556 |
| IMA's recent advocacy efforts. |
Devonish-Mills, Linda |
|
Nov 1, 2012 |
1341 |
| FASB Extends Invitation to Comment on Private Company Decision-Making Framework Staff Paper to November 9. |
|
|
Nov 1, 2012 |
390 |
| Congress casts skeptical eye at APB 23. |
Barlas, Stephen |
|
Nov 1, 2012 |
770 |
| Newly Created Private Company Council to Hold Inaugural Public Meeting on December 6. |
|
|
Oct 18, 2012 |
486 |
| Ingersoll Rand Joins Advisory Council of Sustainability Accounting Standards Board (SASB). |
|
Company overview |
Oct 16, 2012 |
652 |
| Register Today for the FASB's "Encore" CPE Webcast on the Private Company Decision-Making Framework Project on October 18. |
|
|
Oct 15, 2012 |
544 |
| Switzerland : New ISO/IEC standards to increase confidence in audits and certification. |
|
|
Oct 4, 2012 |
424 |
| Ethics IQ quiz: find out how well you know your profession's standards of conduct. |
Ziemba, Shannon |
|
Oct 1, 2012 |
2023 |
| Clarity: bringing focus to the new clarity. |
Boaz, Gerry |
Report |
Oct 1, 2012 |
1387 |
| Final GASB guidance on pensions for employers: GASB Statement No. 68, issued in June 2012, will primarily affect employers that participate in defined benefit pension plans. It will also change accounting and financial reporting for non-employer contributors in special funding situations. |
Gauthier, Stephen J. |
|
Oct 1, 2012 |
1123 |
| The new era of differential standards: recent U.S. and global developments signal the end of "one size fits all" accounting standards. |
Pounder, Bruce |
Viewpoint essay |
Oct 1, 2012 |
1106 |
| PCAOB report: interim inspection for broker, dealer auditors. |
|
|
Oct 1, 2012 |
123 |
| Troubled engagement: SSARS 19 and its impact on peer reviews. |
Powell, Jessie |
|
Oct 1, 2012 |
1064 |
| Standard alert: SAS 125: guidance regarding auditor's written communication. |
Mintzer, Andrew M. |
|
Oct 1, 2012 |
775 |
| Indonesia : Bank Rakyat Indonesia Successfully Implements Wolters Kluwer Financial Services IFRS Solution. |
|
|
Sep 26, 2012 |
422 |
| IFRS and U.S. GAAP: some key differences accountants should know. |
Smith, L. Murphy |
|
Sep 22, 2012 |
4535 |
| United States : Financial Accounting Foundation Appoints Members To Newly Created Private Company Council. |
|
|
Sep 20, 2012 |
459 |
| Research and Markets: Wiley IFRS 2012 - Interpretation and Application of International Financial Reporting Standards Book and CD-ROM Set. |
|
|
Sep 12, 2012 |
337 |
| Ecologic Releases New Version of LeaseAccelerator That Enables Equipment Lessees to Transition to the New Lease Accounting Standard. |
|
|
Sep 12, 2012 |
957 |
| Netherlands : Closer alignment of hedge accounting and risk management in IASB proposals. |
|
|
Sep 8, 2012 |
368 |
| Crowe Horwaths IFRS workshop starts today. |
|
|
Sep 4, 2012 |
353 |
| Update on the IFRS XBRL taxonomy--2012. |
Brands, Kristine |
|
Sep 1, 2012 |
1278 |
| Still in flux: future of IFRS in U.S. remains unclear after SEC report. |
Tysiac, Ken |
|
Sep 1, 2012 |
2526 |
| FASB invites comments on new disclosure framework. |
Cheney, Glenn Alan |
Brief article |
Sep 1, 2012 |
252 |
| The eurozone crisis and U.S. financial reporting. |
Cheney, Glenn Alan |
|
Sep 1, 2012 |
1525 |
| The sate of major FASB IASB convergence projects. |
Garmong, Sydney K. |
|
Sep 1, 2012 |
2215 |
| Whether to adjust GAAP for private companies. |
|
|
Sep 1, 2012 |
104 |
| 2013 U.S. GAAP Financial Reporting Taxonomy Now Available for Public Review and Comment. |
|
|
Aug 30, 2012 |
532 |
| FASB's proposal on liquidity, rate risk. |
Gagliardi Michael |
|
Aug 29, 2012 |
950 |
| Reminder: FAF Seeks Survey Participants for Post-Implementation Review of GASB Statements No. 3 and No. 40. |
|
|
Aug 20, 2012 |
477 |
| FASB Publishes Proposal for Presenting Items Reclassified Out of Accumulated Other Comprehensive Income. |
|
|
Aug 16, 2012 |
552 |
| Registration Opens for September 5 Webcast IN FOCUS: The FASB Disclosure Framework Project. |
|
|
Aug 14, 2012 |
431 |
| Proposed revisions clarify responsibilities for preparers: compilation standard would undergo significant changes. |
Glynn, Mike; Goria, Ellen |
|
Aug 1, 2012 |
2031 |
| Auditor independence in the public sector, revisited. |
Blann, Stephen W. |
|
Aug 1, 2012 |
2793 |
| Financial accounting, 11th ed. (with IFRS supplement). |
|
Book review |
Aug 1, 2012 |
181 |
| IASB and FASB agree on lease accounting approach. |
|
|
Aug 1, 2012 |
122 |
| FASB Seeks Input on Private Company Decision-Making Framework. |
|
|
Jul 31, 2012 |
727 |
| FAF Seeks Survey Participants for Post-Implementation Review of FASB Statement No. 141R. |
|
|
Jul 30, 2012 |
476 |
| FASB Issues Accounting Standards Update to Simplify Testing of Indefinite-Lived Intangible Assets For Impairment. |
|
|
Jul 27, 2012 |
445 |
| FASB Seeks Input on Disclosure Framework. |
|
|
Jul 12, 2012 |
636 |
| Public vs. private: a very blurry line. |
Pounder, Bruce |
|
Jul 1, 2012 |
1250 |
| FAF creates Private Company Council. |
Tysiac, Ken |
|
Jul 1, 2012 |
652 |
| Coming soon: private company accounting standards. |
Cheney, Glenn Alan |
|
Jul 1, 2012 |
1590 |
| Negocio de auditoria y cumplimiento del nivel del divulgacion obligatoria durante la convergencia de las normas internacionales de contabilidad en brasil. |
Araujo Maia, Henrique; Formigoni, Henrique; Aderito da Silva, Adilson |
Report |
Jul 1, 2012 |
9831 |
| FASB Publishes Proposal for Disclosing Liquidity and Interest Rate Risk. |
|
|
Jun 27, 2012 |
901 |
| Separate financial reporting standards and standard setting for private companies. |
Elifoglu, I. Hilmi; Fitzsimons, Adrian P.; Silliman, Benjamin R. |
Report |
Jun 22, 2012 |
4289 |
| IASB and FASB Agree on Lease Accounting Approach. |
|
|
Jun 13, 2012 |
605 |
| Research and Markets: Financial and Accounting Guide for Not-for-Profit Organizations, 8th Edition - A Completely Revised and Expanded Edition of the Nonprofit Industry Finance and Accounting Standard. |
|
|
Jun 12, 2012 |
329 |
| Nothing certain but change: accountants, clients brace for new rates and rules, but what will they be? |
Moritz, Gwen |
|
Jun 11, 2012 |
726 |
| The asset you don't own. |
Moritz, Gwen |
|
Jun 11, 2012 |
334 |
| Survey Of Public Company Accounting Oversight Board (PCAOB) Data Reveals Fair Value Measurement And Impairment Audit Deficiencies Have More Than Doubled Since 2009. |
|
|
Jun 6, 2012 |
372 |
| The GASB's preliminary views on economic condition reporting: financial projections: securities law concerns with bond disclosure documents. |
Hirata, William L.; Smith, Joseph E. "Jodie" |
|
Jun 1, 2012 |
1638 |
| Redefining standard communications from auditors. |
Grimaud, Stephen |
|
Jun 1, 2012 |
1361 |
| Fair value is unfair. |
King, Alfred M. |
|
Jun 1, 2012 |
822 |
| Debate on going concern: FASB considers requiring management to assess whether there's a risk the company could fail, rather than the outside auditor. |
Lindorff, Dave |
|
Jun 1, 2012 |
414 |
| 100 Most influential people in finance. |
|
|
Jun 1, 2012 |
4661 |
| Financial Accounting Foundation Issues Request for Nominations for New Private Company Council. |
|
|
Jun 1, 2012 |
862 |
| The politics of accounting regulation; organizing transnational standard setting in financial reporting. |
|
Brief article |
Jun 1, 2012 |
145 |
| IMA Reaffirms Support of FAF's Plan to Improve Accounting Standards for Private Companies. |
|
|
May 24, 2012 |
462 |
| Insurance regulations probed at key forum. |
|
|
May 23, 2012 |
358 |
| Financial Accounting Foundation Establishes New Council to Improve Standard Setting for Private Companies. |
|
|
May 23, 2012 |
1316 |
| AICPA Supports Financial Accounting Foundation's Creation of Private Company Council, Asserts Need for Financial Reporting Framework for Smaller Businesses. |
|
|
May 23, 2012 |
797 |
| ISDA Publishes Paper Examining Differences in Derivatives Reporting Between US GAAP and IFRS Accounting Standards. |
|
|
May 23, 2012 |
522 |
| FAF Seeks Survey Participants for Post-Implementation Review of FASB Statement No. 131. |
|
|
May 18, 2012 |
452 |
| Good news for GAAP. Researchers. |
Pounder, Bruce |
|
May 1, 2012 |
1162 |
| Holding the line on auditor rotation. |
Hollein, Marie N. |
|
May 1, 2012 |
595 |
| All leases aren't created equal. |
Hepp, John; Scoles, Mark |
|
May 1, 2012 |
1748 |
| Lessons learned in valuing contingent consideration: contingent consideration is doing the job it was intended to do--protecting the buyer against downside risk, allowing the seller to share in upside potential and letting both sides meet in the middle. |
Weber, Lynne; Raichart, Gary |
Legislation |
May 1, 2012 |
2099 |
| Tax method accounting change required for change in book recognition on Multiple-Deliverable contracts. |
Anderson, Kevin D. |
|
May 1, 2012 |
954 |
| SEC: Aopts 2312 U.S. GAAP Financial Reporting Taxonomy. |
|
|
May 1, 2012 |
107 |
| comment: government financial reporting proposal. |
|
|
May 1, 2012 |
119 |
| Officer candidates. |
|
|
May 1, 2012 |
368 |
| A.M. Best Special Report: Canadian Life Insurers Converge to International Financial Reporting Standards. |
|
|
Apr 23, 2012 |
637 |
| Jessica Watts, Associate Chief Auditor, Public Company Accounting Oversight Board to Speak at KC's Preparing for the Audit in 2012 Live Webcast. |
|
|
Apr 22, 2012 |
503 |
| Workshop set on standards. |
|
|
Apr 20, 2012 |
203 |
| Vintage Filings, Financial Accounting Standards Board (FASB) and XBRL.US Host Educational Webcast: Preparing for the New 2012 XBRL Taxonomies. |
|
|
Apr 19, 2012 |
695 |
| Northern Trust Helps Insurance Companies Navigate Regulatory and Economic Challenges. |
|
|
Apr 18, 2012 |
1230 |
| Islamic finance pressured to join accounting mainstream. |
|
|
Apr 5, 2012 |
1024 |
| Accounting for change: managing complex technical challenges ... |
Marshall, Ken; Corson, Myles |
|
Apr 1, 2012 |
1765 |
| "Going concern" gone: here's an update on the status of the FASB's efforts to incorporate "going concern" guidance into U.S. GAAP. |
Pounder, Bruce |
|
Apr 1, 2012 |
1321 |
| Editor's note. |
Holmes, Lawrie |
|
Apr 1, 2012 |
227 |
| IFRS: where next for global convergence? Integrating the US into global report rig standards-considered vital for a universal model - has been more than ten years in the making. But despite the perceived deadlock, Gavin Hinks senses the prospect of an imminent deal. |
|
|
Apr 1, 2012 |
1801 |
| 'EC proposals will decrease the quality of auditors' work'. |
Tilley, Charles |
|
Apr 1, 2012 |
624 |
| Accounting for revenue and the FASB/IASB convergence project: a case study exploring the new exposure draft. |
James, Marianne L. |
Case study |
Apr 1, 2012 |
3544 |
| Fitch: FASB Revisit of Repo Accounting Could Close Loophole. |
|
|
Mar 28, 2012 |
475 |
| Research and Markets: Derivatives and Hedging: Interpretations of U.S GAAP Is Well Cross-Referenced To Authoritative Literature, Making It Unique. |
|
|
Mar 23, 2012 |
343 |
| Standard features: AI supports FASB fair value accounting standards proposals. |
|
|
Mar 22, 2012 |
236 |
| FASB Responds to Financial Accounting Foundation's Post-Implementation Review Report on FIN 48. |
|
Report |
Mar 20, 2012 |
800 |
| FASB Chairman Adds an Agenda Project on Defining "Nonpublic Entities". |
|
|
Mar 7, 2012 |
629 |
| Private company accounting standards: new road or same old path? |
Cheney, Glenn Alan |
|
Mar 1, 2012 |
1688 |
| IMA technical committees and panels are an influential voice: through the efforts of its technical committees and panels over the past year, IMA[R] continues to serve as a strong voice for management accountants regarding such issues as the convergence of accounting standards, small businesses, XBRL, internal controls, and more. |
Devonish-Mills, Linda |
|
Mar 1, 2012 |
1583 |
| Changes are coming: it's time to pay close attention to a new revenue accounting standard proposed by the FASB and the IASB. |
Pounder, Bruce |
|
Mar 1, 2012 |
2736 |
| Inventory valuation under IFRS and GAAP: this article is based on a study supported by the IMA[R] research foundation. |
Krishnan, Sudha; Lin, Ping |
|
Mar 1, 2012 |
4032 |
| Bloomberg BNA Offers Entry-Level Course on Basic Tax Accounting Principles and Concepts Under ASC 740, Accounting for Income Taxes. |
|
|
Feb 28, 2012 |
686 |
| Thompson Creek reports 2011 record molybdenum sales of 40.1 million pounds and revenue of $669.1 million. |
|
Financial report |
Feb 27, 2012 |
34352 |
| FAF Releases Updated Print Edition of FASB Accounting Standards Codification[R]. |
|
|
Feb 16, 2012 |
537 |
| FAF to Conduct Post-Implementation Reviews on FASB and GASB Accounting Standards. |
|
|
Feb 15, 2012 |
606 |
| New all standards coming your way. |
Sacher, J. Michael |
|
Feb 1, 2012 |
777 |
| Update on FASB proposed accounting standards. |
LaMantia, Michael; Nam, Brian |
|
Feb 1, 2012 |
802 |
| A voice for small businesses: IMA[R] formed the Small Business Financial and Regulatory Affairs Committee (SBFRC) to help give smaller businesses and private enterprises stronger influence on the issues that impact them and greater participation in the standards-setting process. |
Alexander, Andre |
|
Feb 1, 2012 |
712 |
| U.S. GAAP Financial Reporting Taxonomy Now Available. |
|
|
Jan 18, 2012 |
488 |
| FASB Standard on Uncertain Income Tax Positions Generally Achieved Its Purpose, FAF Review Team Concludes. |
|
|
Jan 12, 2012 |
1137 |
| IMA Supports FAF Plan to Improve Accounting Standards for Private Companies. |
|
|
Jan 10, 2012 |
526 |
| High cost 'hinders adoption of accounting standards'. |
|
|
Jan 10, 2012 |
461 |
| FASB impact on investment property entities. |
Lamantia, Michael; Nam, Brian |
|
Jan 4, 2012 |
1017 |
| FASB's consolidation exposure draft ... explained. |
Thrope, David N.; spencer, Rena M. |
|
Jan 1, 2012 |
932 |
| A new system for recognizing revenue: learn how the new model in FASB's revised proposal could affect your business. |
Lamoreaux, Matthew G. |
|
Jan 1, 2012 |
3109 |
| One size does not fit all: a look at private company financial reporting in the U.S. and tiered GAAP alternatives being considered abroad. |
Kamnikar, Judith A.; Kamnikar, Edward G.; Burrowes, Ashley |
|
Jan 1, 2012 |
2565 |
| Relief ahead for lessors? |
Pounder, Bruce |
|
Jan 1, 2012 |
1036 |
| COSO releases framework for public comment. |
Castelluccio, Michael |
|
Jan 1, 2012 |
322 |
| Getting the jump on IFRS. |
Seifert, Deborah L.; Lindberg, Deborah L. |
|
Jan 1, 2012 |
2862 |
| New statement on auditing standards proposal. |
|
|
Jan 1, 2012 |
105 |
| Surf's up: wax those boards: wave of financial reporting is coming. |
O'Brien, William F. |
|
Jan 1, 2012 |
2512 |
| Common ground: changes to global accounting standards could generate work for appraisers--but do they know what to do? |
Keenan, Charles |
|
Jan 1, 2012 |
1517 |
| An evaluation of the FASB's conceptual framework from a user's perspective. |
Pike, Byron; Chui, Lawrence |
|
Jan 1, 2012 |
9624 |
| Environmental liabilities and stock price responses to FASB Interpretation No. 47. |
Hunsader, Kenneth J.; Dickens, Ross N. |
|
Jan 1, 2012 |
8043 |
| A progress report: IFRS-U.S. GAAP convergence and its curriculum impact. |
Bandyopadhyay, Jayanti; McGee, Paul F. |
Report |
Jan 1, 2012 |
5506 |
| Private company financial reporting strategies for small and midsize companies. |
James, Marianne L. |
|
Jan 1, 2012 |
3820 |
| FASB Defers Certain Aspects of Comprehensive Income Accounting Standards Update. |
|
|
Dec 23, 2011 |
524 |
| IASB and FASB Issue Common Offsetting Disclosure Requirements. |
|
|
Dec 16, 2011 |
878 |
| Encana to adopt U.S. GAAP financial reporting in 2012. |
|
|
Dec 8, 2011 |
690 |
| Call for unifying accounting standards in GCC. |
|
Conference notes |
Dec 5, 2011 |
388 |
| Financial Accounting Foundation Names Bank of America's Charles H. Noski as Chairman of the Financial Accounting Standards Advisory Council. |
|
|
Dec 5, 2011 |
688 |
| A comparison of the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP) for Small and Medium-sized Entities (SMES) and compliances of some Asian countries to IFRS. |
Ibarra, Venus; Suez-Sales, Martha G. |
|
Dec 1, 2011 |
10982 |
| FASB Chairman Adds an Agenda Project on Fair Value Measurement Disclosures for Private Companies and Not-for-Profit Organizations. |
|
|
Nov 29, 2011 |
407 |
| Data Dimensions Completes the Standards for Attestation Engagements, (SSAE) No. 16-SOC 1 Type II Report. |
|
|
Nov 14, 2011 |
354 |
| FASB Chairman Adds Two Agenda Projects to Improve Financial Reporting by Not-for-Profit Organizations. |
|
|
Nov 9, 2011 |
487 |
| FASB Seeks Comments on Proposal to Defer Changes to Presentation of Reclassification of Other Comprehensive Income on Financial Statements. |
|
|
Nov 8, 2011 |
519 |
| FASB Seeks Comments on Proposal for Improving Financial Reporting of Consolidations. |
|
|
Nov 4, 2011 |
481 |
| Financial Accounting Foundation to Host Roundtables and Webcast on Plan to Improve Private Company Financial Reporting. |
|
|
Nov 3, 2011 |
744 |
| Private businesses and GAAP. |
|
Brief article |
Nov 1, 2011 |
177 |
| FAF rejects independent standard setter for private companies: institute urges members to send comment letters. |
Lamoreaux, Matthew G. |
|
Nov 1, 2011 |
688 |
| FASB update simplifies testing goodwill for impairment. |
|
|
Nov 1, 2011 |
111 |
| Accounting for insurance contracts. |
Pounder, Bruce |
|
Nov 1, 2011 |
1283 |
| Integrating international financial reporting standards into the accounting curriculum: strategies, benefits and challenges. |
James, Marianne L. |
Report |
Nov 1, 2011 |
5678 |
| FASB lease accounting update. |
|
Brief article |
Nov 1, 2011 |
205 |
| BestWeek: Insurers Fear Proposed Insurance Contract Standard May Bring Volatility to Financial Statements. |
|
|
Oct 28, 2011 |
655 |
| With SEC Decision on IFRS Anticipated by Year-End, PwC Releases New Guide Comparing Accounting Standards. |
|
|
Oct 26, 2011 |
654 |
| Fitch: FASB's Fair Value Proposal Unlikely to Impact U.S. REITs. |
|
|
Oct 26, 2011 |
571 |
| Sensiba San Filippo CPA and Audit Partner Karen Burns Selected for FASB Roundtable. |
|
Discussion |
Oct 25, 2011 |
400 |
| FASB Seeks Comments on Proposal to Clarify Criteria for Investment Company Accounting. |
|
|
Oct 21, 2011 |
396 |
| FASB Seeks Comments on Proposal on Accounting for Investment Property Entities. |
|
|
Oct 21, 2011 |
438 |
| Global accounting standards grow in popularity: ACCA. |
|
|
Oct 19, 2011 |
717 |
| AICPA Council Votes Overwhelmingly to Send a Strong Message to FAF: Adopt the Blue Ribbon Panel Recommendations for an Independent Board. |
|
|
Oct 18, 2011 |
1850 |
| FASB Seeks Comments on Proposed Technical Corrections to Codification. |
|
Correction notice |
Oct 14, 2011 |
279 |
| PwC Provides Technical Expertise for New "Scope 3" and Product Life Cycle Carbon Accounting Standards. |
|
|
Oct 11, 2011 |
1040 |
| Current Insurance Accounting Proposals Are Fatally Flawed and Unworkable, Says GNAIE. |
|
|
Oct 7, 2011 |
487 |
| Financial Accounting Foundation Seeks Comments on Plan to Improve Standard Setting for Private Companies. |
|
|
Oct 4, 2011 |
937 |
| Non-GAAP financial measures: what not to report: SEC regulations prohibit public companies in the United States from publishing certain types of financial information. |
Pounder, Bruce |
|
Oct 1, 2011 |
1138 |
| 2012 U.S. GAAP Financial Reporting Taxonomy available for review and comments. |
|
|
Oct 1, 2011 |
125 |
| Waiting for the SEC's decision on IFRS. |
|
Editorial |
Oct 1, 2011 |
536 |
| Update: IFRS developments in Japan. |
Yorihiro, Keisuke |
|
Oct 1, 2011 |
1092 |
| Revenue recognition: comment letters help shape future guidance. |
Triplett, Lynne; Brady, Ryan |
|
Oct 1, 2011 |
2103 |
| IFRS: yes, no, maybe what US companies need to know. |
Ohlgart, Christiane; Ernst, Steve |
|
Oct 1, 2011 |
2734 |
| Is leasing still your best option? Proposed FASB accounting rules could prompt more providers to buy space instead. |
Manley, Marisa |
|
Oct 1, 2011 |
1168 |
| The impact of mandatory IFRS adoption on stock exchange listings: international evidence. |
Han, Fei; He, Haihong |
|
Oct 1, 2011 |
3794 |
| Using intellectual capital disclosure as a framework for nonfinancial disclosures: the Danish experience. |
Holmen, Jay |
Report |
Oct 1, 2011 |
5249 |
| Thirty-Three State CPA Societies Support the Creation of an Independent Board to Develop Relevant Financial Reporting Standards for Private Companies. |
|
|
Sep 28, 2011 |
734 |
| When did leasing become owning? |
Ettehad, Brian |
|
Sep 19, 2011 |
729 |
| FASB Issues Accounting Standards Update to Simplify Testing Goodwill for Impairment. |
|
|
Sep 15, 2011 |
333 |
| Samson Oil & Gas Lodges 30 June 2011 Financial Report and 30 June 2011 Form 10-K. |
|
|
Sep 13, 2011 |
699 |
| 2012 U.S. GAAP Financial Reporting Taxonomy Now Available for Public Review and Comment. |
|
|
Sep 1, 2011 |
532 |
| IFRS convergence or divergence? Updating the MoU projects. |
Filomia-Aktas, Lisa |
|
Sep 1, 2011 |
1085 |
| Should the US adopt IFRS? The question isn't whether global accounting standards are better than U.S. GAAP or vice versa, but whether U.S. investors and domestic companies should be forced to drive on the other side of the road from the rest of the world. |
Anderson, Aaron; Nkansah, Ofori |
|
Sep 1, 2011 |
2290 |
| FERF announces new research. |
|
Brief article |
Sep 1, 2011 |
287 |
| How to adopt IFRS in five steps. |
Langmead, Joseph M.; Phillips-Wren, Gloria; Soroosh, Jalal; Zhu, Hong; Kelly, Kenneth A., Jr.; Thoma |
Company overview |
Sep 1, 2011 |
3187 |
| Empirical evidence on formal and material harmonization of national accounting standards. |
Lasmin |
|
Sep 1, 2011 |
5707 |
| The impact of accounting for asset retirement obligation on smaller and mediumsized entities. |
Tsuji, Mineo; Fujibayashi, Muneaki |
|
Sep 1, 2011 |
6787 |
| Fall advocacy review. |
|
|
Sep 1, 2011 |
2245 |
| Paper F2 financial management: although some aspects of the accounting standards relating to financial instruments are complicated, you will still pick up some easy marks if you forget the jargon and focus on the basic calculations. |
Howson, Jayne |
|
Sep 1, 2011 |
1469 |
| FASB approves standard to simplify testing goodwill for impairment. |
|
|
Sep 1, 2011 |
103 |
| Still have questions? |
|
Interview |
Sep 1, 2011 |
382 |
| Call for harmonised accounting standards. |
|
|
Aug 29, 2011 |
358 |
| Representatives of the Accounting Standards Board of Japan and the Financial Accounting Standards Board Hold Biannual Meeting. |
|
|
Aug 26, 2011 |
770 |
| FASB Approves Standard to Simplify Testing Goodwill for Impairment. |
|
|
Aug 10, 2011 |
438 |
| Beyond convergence: SEC staff floats compromise on transition to IFRS. |
Lamoreaux, Matthew G. |
|
Aug 1, 2011 |
2486 |
| A world of fair value: the FASB and the IASB have issued converged standards on fair value, and this is changing both U.S. GAAP and IFRS. |
Pounder, Bruce |
|
Aug 1, 2011 |
1127 |
| Accounting standards update: presentation of comprehensive income. |
|
|
Aug 1, 2011 |
127 |
| Fairly aligned: the continuing convergence of U.S. GAAP and IFRS. |
Davis, A. Christine |
|
Aug 1, 2011 |
1609 |
| Improving the usefulness of comparative budgetary information in the CAFR. |
Kinnersley, Randall L. |
|
Aug 1, 2011 |
2501 |
| CFA Institute Collaborates with IASeminars to Offer IFRS Training. |
|
|
Jul 21, 2011 |
481 |
| Thomas W. White, Partner, WilmerHale to Speak at KC's 2011 FASB Topic 450 Statement on Loss Contingency Disclosures Demystified Live Webcast. |
|
|
Jul 15, 2011 |
590 |
| John R. Formica, Jr., Partner, PwC to Speak at KC's 2011 FASB Topic 450 Statement on Loss Contingency Disclosures Demystified Live Webcast. |
|
|
Jul 14, 2011 |
616 |
| Statement on auditing standards - revised applicability of statement on auditing standards no. 100, interim financial information. |
|
|
Jul 1, 2011 |
706 |
| Statement on standards for accounting and review services - revised applicability of statements on standards for accounting and review services. |
|
|
Jul 1, 2011 |
484 |
| Statement on auditing standards - filings with the Securities and Exchange Commission under the Securities Act of 1933. |
|
|
Jul 1, 2011 |
5051 |
| Statement on auditing standards - consistency of financial statements. |
|
|
Jul 1, 2011 |
2462 |
| Get ready: U.S. insurers should gear up now for the possible switch to International Financial Reporting Standards. |
Beckwith, Robin R.; Leinicke, Linda M.; Ostrosky, Joyce A.; Rexroad, W. Max |
|
Jul 1, 2011 |
1926 |
| Not-for-profits not forgotten: the U.S. FASB and the Canadian AcSB are showing increased interest in setting accounting standards for not-for-profit reporting entities in the private sector. |
Pounder, Bruce |
|
Jul 1, 2011 |
1149 |
| Canada adoption of IFRS: slow but steady. |
Kranc, Joel |
|
Jul 1, 2011 |
1558 |
| The effect of new international accounting standards on firms from India and US. |
Etnyre, Vance; Singhal, Parakh |
|
Jul 1, 2011 |
2171 |
| IFRS: the journey to golobal convergence. |
|
|
Jul 1, 2011 |
310 |
| Insurance executives oppose implementation of IFRS Phase II in Taiwan. |
Liu, Philip |
|
Jun 29, 2011 |
299 |
| World's fair: IASB, FASB issue guidance on fair value measurement, disclosure requirements. |
|
|
Jun 22, 2011 |
208 |
| IASB and FASB to Re-Expose Revenue Recognition Proposals. |
|
|
Jun 15, 2011 |
590 |
| FASB Launches New Taxonomy Online Review and Comment System. |
|
|
Jun 14, 2011 |
482 |
| The Knowledge Congress Has Scheduled a Live Webcast on Mitigating the Impact of International Financial Reporting Standards: A Practical Guide for U.S. Nonprofits. |
|
|
Jun 7, 2011 |
374 |
| Best's Review: US Life Insurers Face $1 Billion Price Tag for New Global Accounting Standard. |
|
|
Jun 6, 2011 |
502 |
| Pamela S. Palmer, Partner, Latham & Watkins LLP to Speak at KC's 2011 FASB Topic 450 Statement on Loss Contingency Disclosures Demystified Live Webcast. |
|
|
Jun 2, 2011 |
708 |
| Registration Is Now Open for June 17 Webcast, IN FOCUS: FASB Update for Nonpublic Entities. |
|
|
Jun 2, 2011 |
342 |
| International financial reporting standards; a practical guide, 6th ed. |
|
Book review |
Jun 1, 2011 |
131 |
| Clarified auditing standards: the quiet revolution: redrafting brings both significant and subtle changes. |
Morris, Jan Taylor; Thomas, C. William |
|
Jun 1, 2011 |
2774 |
| Financial Accounting Standards Board Launches IN FOCUS: WEBCAST Educational Webcast Series with CPE Credit. |
|
|
Jun 1, 2011 |
343 |
| It's June 2011: where are the converged accounting standards? |
Cheney, Glenn A. |
|
Jun 1, 2011 |
584 |
| 80 Years of regulations and accounting standards. |
Young, Michael R.; Heffes, Ellen M. |
|
Jun 1, 2011 |
2818 |
| Is it too late to avoid IFRS? |
Walsh, Quentin |
|
Jun 1, 2011 |
692 |
| Full tank of GAAS: changes to standards will impact smaller firms. |
Mintzer, Andrew M. |
|
Jun 1, 2011 |
1273 |
| Haskell & White Roundtable Series Continues with Seminar on New Lease Accounting Standard. |
|
Discussion |
May 31, 2011 |
476 |
| The Knowledge Congress Has Scheduled a Live Webcast on FASB Topic 450 Statement on Loss Contingency Disclosures Demystified. |
|
|
May 21, 2011 |
389 |
| New standards to boost financial transparency. |
|
|
May 18, 2011 |
296 |
| Financial Accounting Foundation Commissions Study Examining Role of GASB Standards in Assessing Accountability of Reporting Governments. |
|
|
May 18, 2011 |
409 |
| IASB and FASB Issue Common Fair Value Measurement and Disclosure Requirements. |
|
|
May 12, 2011 |
864 |
| Financial Accounting Foundation to Discuss Next Steps in Post-Implementation Review Process in May 20 Webcast. |
|
|
May 12, 2011 |
561 |
| FASB delays lease accounting decision. |
|
|
May 4, 2011 |
449 |
| Statement on auditing standards - special considerations - audits of single financial statements and specific elements, accounts, or items of a financial statement. |
|
|
May 1, 2011 |
10209 |
| Statement on auditing standards - special considerations - audits of group financial statements (including the work of component auditors). |
|
|
May 1, 2011 |
23876 |
| Bigger balance sheets ahead. |
Pounder, Bruce |
Column |
May 1, 2011 |
1166 |
| Accounting for income taxes: a misfit in the convergence of standards? |
Fleming, Damon M.; Gill, Steven L.; Gillan, Siobhan |
|
May 1, 2011 |
2819 |
| New lease accounting standards present challenges, opportunity. |
Murray, Michael |
|
May 1, 2011 |
748 |
| FAF post-implementation review of accounting standards. |
|
|
May 1, 2011 |
170 |
| How executives perceive convergence. |
Kaiser, Jim; Schmid, David |
|
May 1, 2011 |
820 |
| 80 years and counting: the changing role of financial management. |
Howell, Robert A. |
|
May 1, 2011 |
2802 |
| FDI, export, and capital structure: an agency theory perspective. |
Chen, Chiung-Jung; Yu, Chwo-Ming Joseph |
|
May 1, 2011 |
12383 |
| FASB Issues Accounting Standards Update to Improve Financial Reporting of Repurchase Agreements. |
|
|
Apr 29, 2011 |
406 |
| Copa Holdings SA switches to IFRS for financial reports. |
|
|
Apr 26, 2011 |
160 |
| Copa Holdings SA switches to IFRS for financial reports. |
|
|
Apr 26, 2011 |
159 |
| Copa Holdings, S.A. to Adopt International Financial Reporting Standards. |
|
|
Apr 25, 2011 |
455 |
| FASB Issues Proposed Accounting Standards Update on Testing Goodwill for Impairment. |
|
|
Apr 22, 2011 |
476 |
| Research and Markets: Accounting for Business Combinations, Goodwill, and Other Intangible Assets: Interpretations of U.S. and International Accounting Standards. |
|
|
Apr 21, 2011 |
335 |
| Left Behind Games to File Suit Against the Public Company Accounting Oversight Board. |
|
|
Apr 20, 2011 |
675 |
| Houston CPA Society Plans Financial Reporting Symposium. |
|
|
Apr 18, 2011 |
433 |
| ROLLS-ROYCE PLC - Annual Financial Report. |
|
Report |
Apr 8, 2011 |
26284 |
| FASB Issues Accounting Standards Update to Improve Financial Reporting About Troubled Debt Restructurings. |
|
|
Apr 5, 2011 |
385 |
| BestWeek: Quest for Global Insurance Contract Standard Hinges on Compromise. |
|
|
Apr 1, 2011 |
672 |
| Statement on auditing standards-forming an opinion and reporting on financial statements. |
|
|
Apr 1, 2011 |
13330 |
| Statement on auditing standards-modifications to the opinion in the independent auditor's report. |
|
|
Apr 1, 2011 |
11108 |
| Statement on auditing standards-emphasis-of-matter paragraphs and other-matter paragraphs in the independent auditor's report. |
|
|
Apr 1, 2011 |
4854 |
| New standard means major IT systems change. |
Ladd, Scott |
|
Apr 1, 2011 |
448 |
| Preparing for an avalanche of changes in standards. |
Kroll, Karen |
|
Apr 1, 2011 |
1140 |
| India seeks to smooth IFRS transition. |
|
|
Apr 1, 2011 |
126 |
|
