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Browse Accounting standards topic

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1-100 out of 100 article(s)
Title Author Type Date Words
Corporate And Financial Weekly Digest - June 13, 2008. Jun 16, 2008 2547
Financial Accounting Foundation and Financial Accounting Standards Board Media Advisory. Jun 12, 2008 10
Financial Accounting Foundation and Foundation Accounting Standards Board. Jun 9, 2008 2
FASB Issues Exposure Draft on Accounting for Hedging Activities. Jun 6, 2008 525
FASB Issues Exposure Draft on Disclosure of Certain Loss Contingencies. Jun 5, 2008 432
Get started: in a flattening world, U.S. insurers must gear up for new international standards for insurance contract accounting. Arthur, Phil D.; Griffith, Kevin Jun 1, 2008 1121
Accounting for pensions: a revolution in how post-retirement benefits are reported is coming, but there's time for CIMA members to help shape it. Topazio, Nick Jun 1, 2008 1234
Global Accounting; Q&A with IASB member Mary Barth sheds light on Accounting reg convergence. Interview Jun 1, 2008 2161
Climbing the learning curve from GAAP to IFRS: moving from U.S. GAAP to International Financial Reporting Standards will largely impact the way accounting is taught--all the way from the university level to continuing education at the corporate level, and is seen as a joint challenge for the constituencies involved. Karr, Susan Schott Jun 1, 2008 2284
IFRS conversion promises change for CFOs & finance departments. Heffes, Ellen M. Jun 1, 2008 2705
US FASB and IASB Seek Views on Two Consultative Documents on the Conceptual Framework. May 29, 2008 846
Canadian Securities Administrators Issue Guidelines Regarding Disclosure Of Impact Of Adoption Of International Financial Reporting Standards In Issuers' MD&A Beginning In 2008. May 29, 2008 1399
Financial Accounting Standards Board Meets with Accounting Standards Board of Japan to Discuss Global Convergence. May 27, 2008 1069
Ambac Comments on Statement of Financial Accounting Standards No. 163. May 27, 2008 1228
MBIA Comments on Issuance of FASB Statement No. 163. May 27, 2008 610
FASB Issues Statement No. 163, Accounting for Financial Guarantee Insurance Contracts. May 23, 2008 395
George J. Batavick to Remain on the Financial Accounting Standards Board. May 22, 2008 323
Dubai Chamber first to adopt top accounting standards. May 14, 2008 599
Fitch Provides Perspective on FASB's New Equity Accounting Proposal. May 13, 2008 339
Auditor Liability In Securities Litigation From A Defense Perspective. May 13, 2008 5345
FASB Issues Statement No. 162, The Hierarchy of Generally Accepted Accounting Principles. May 9, 2008 325
IFRS and Revenue Recognition: A Softrax Executive Webcast. May 8, 2008 352
Mercer Urges Changes to FASB Disclosure Proposal for Retirement Plan Assets. May 5, 2008 543
Global accounting firm CEOs on challenges--transitioning from GAAP to IFRS, and more. Heffes, Ellen M. May 1, 2008 2307
New Accounting Standards impact financial statements. Daisy, Bill May 1, 2008 756
The role of fair value accounting in the subprime mortgage meltdown. Young, Michael R.; Miller, Paul B.W.; Flegm, Eugene H. May 1, 2008 3904
Framing the future: a first look at FASB's GAAP codification. Pounder, Bruce May 1, 2008 2379
The Financial Accounting Standards Board and the China Accounting Standards Committee Sign Memorandum of Understanding. Apr 28, 2008 428
The Financial Accounting Foundation and the Financial Accounting Standards Board to Host High-Quality Global Accounting Standards: Issues and Implications for U.S. Financial Reporting. Apr 17, 2008 598
Understanding The New Accounting Standard For Business Combinations. Apr 16, 2008 2071
SEC Allows Foreign Private Issuers To File Financial Statements Without U.S. GAAP Reconciliation. Apr 14, 2008 3180
SEC Content Released onto the FASB Accounting Standards Codification(TM) for the Verification Phase. Apr 3, 2008 506
Financial Reporting - A Briefing For Finance Directors, March 2008. Apr 2, 2008 3363
UK GAAP - Distributable Profits. Apr 2, 2008 699
A step towards convergence in M & A accounting. de Mesa Graziano, Cheryl; Heffes, Ellen M. Cover story Apr 1, 2008 4339
PCAOB issues AS6 on consistency. Whitley, J. Brief article Apr 1, 2008 281
IFRS3 and FAS141: Stuart Whitwell analyses changes to the FASB's and IASB's standards on business combinations and considers how close they are to convergence. Whitwell, Stuart Apr 1, 2008 1626
International Accounting Standards from UK Standards to IAS: An Accelerated Route to Understanding the Key Principles. Tyrall, David Apr 1, 2008 470
FASB Issues Invitation to Comment, Reducing Complexity in Reporting Financial Instruments, including IASB Discussion Paper, Reducing Complexity in Reporting Financial Instruments. Mar 28, 2008 486
Financial Reporting - IFRS - Business Combinations - A New Model. Mar 20, 2008 1079
Financial Reporting - IFRS First-Time Adoption - The Impact On Aim Interim Reports. Mar 20, 2008 550
FASB Issues Proposed FASB Staff Position (FSP) No. 132(R)-a, Employers' Disclosures about Postretirement Benefit Plan Assets. Mar 19, 2008 458
FASB Issues Statement No. 161, Disclosures about Derivative Instruments and Hedging Activities. Mar 19, 2008 388
California Society of Certified Public Accountants Announces Education Initiative Covering International Financial Reporting Standards. Mar 17, 2008 834
Anticipated Changes To International Financial Reporting Standards. Mar 14, 2008 950
Top SDSU Accountancy Grad to Serve in Prestigious National Standards Program. Mar 13, 2008 378
Russell Novak Partner Launches "IFRS versus GAAP" Resource Center. Mar 11, 2008 464
Countdown To The Elimination Of U.S. GAAP Reconciliation Requirements For Foreign Private Issuers. Mar 3, 2008 1074
Warning: U.S. GAAP likely headed for extinction. Cangemi, Michael P. Mar 1, 2008 795
FAF proposed changes spur former FASB member comments. Heffes, Ellen M. Mar 1, 2008 956
New FASB rules for acquisitions and valuation: 141R, 160. Beaton, Neil Mar 1, 2008 1510
2007 in review: Congressional impact on CPA profession. Dinackus, Lisa M. Mar 1, 2008 2043
Countdown To The Elimination Of U.S. GAAP Reconciliation Requirements For Foreign Private Issuers. Feb 29, 2008 1074
The Financial Accounting Foundation Board of Trustees Approves Changes to Oversight, Structure and Operations of FAF, FASB and GASB. Feb 26, 2008 1034
Carolyn M. Callahan, of the Sam M. Walton College of Business at the University of Arkansas at Fayetteville, has been elected to represent the academic community on the Securities & Exchange Commission's Financial Accounting Standards Advisory Council. Feb 18, 2008 42
International Financial Reporting and U.S. GAAP: The New Standard? A Softrax Executive Webcast. Feb 5, 2008 349
Roundtables discuss switch to IFRS. Scharf, S. Feb 1, 2008 404
Small companies granted Sarbanes-Oxley reprieve. Cain, A. Brief article Feb 1, 2008 266
Australian auditors step forward: revised ASX principles provide greater recognition of internal auditing's role in corporate governance. Mcrostie, Christopher Feb 1, 2008 1475
FASB Staff Position FIN 48-2, Effective Date of FASB Interpretation No. 48 for Certain Nonpublic Enterprises, Issued. Feb 1, 2008 351
A Guide to the Impact of SAS 70 on Outsourcing Projects. Jan 25, 2008 3638
SEC Allows Foreign Private Issuers To Use Financial Statements Prepared In Accordance With International Financial Reporting Standards. Daniels, Thomas Jan 21, 2008 1017
FASB Launches Verification Phase for the FASB Accounting Standards Codification(TM). Jan 15, 2008 666
FASB Proposes Delay of Interpretation 48 for Nonpublic Enterprises. Jan 8, 2008 387
FEI CEO's 2008 Top Challenges for financial executives. Heffes, Ellen M. Jan 1, 2008 1656
GAAP vs. IFRS: SEC weighs in. Jan 1, 2008 107
FASB issues FASB Statements No. 141 (R), Business Combinations, and No. 160, Noncontrolling Interests in Consolidated Financial Statements. Dec 4, 2007 532
SAVVIS Completes Examination in Conformity with Statement on Auditing Standards No. 70 (SAS 70), Service Organizations. Dec 4, 2007 476
An 'accounting revolution' is brewing in China. Pacter, Paul Dec 1, 2007 1567
Board seeks comments on small firm controls. Whitley, J. Brief article Dec 1, 2007 239
In search of greater knowledge: a global study of the profession. Salierno, David Dec 1, 2007 1556
Focus on high-risk controls: the PCAOB's Auditing Standard No. 5 enables publicly listed companies to narrow the scope of testing for Sarbanes-Oxley compliance. Goldberg, Danny M. Dec 1, 2007 1578
Fair-value accounting and MSRs: current accounting rules require that mortgage loan servicing rights be recorded at fair value. A recently published study examines whether or not that measurement principle is being met. Cochran, Robert J.; Coffman, Edward N.; Harless, David W. Dec 1, 2007 2432
Guidelines for responding to proposed accounting and auditing standards: the GFOA Executive Board recently approved specific principles for responding to proposed accounting and financial reporting standards and to proposed auditing standards. Gauthier, Stephen J. Dec 1, 2007 1273
FASB Issues Preliminary Views on Financial Instruments with Characteristics of Equity. Nov 30, 2007 528
Accounting Standards: EU Welcomes the U.S. Securities and Exchange Commission's Move to End Reconciliation to U.S. GAAP. Nov 15, 2007 352
FASB Rejects Deferral of Statement 157 for Financial Assets and Liabilities. Nov 14, 2007 269
Refining fair value measurement: FASB 157 upgrades the quality of financial reporting. Miller, Paul B.W.; Bahnson, Paul R. Nov 1, 2007 2953
Management accounting research for the C-suite: consider findings from cutting-edge research to take your company to the next level. Bolt-Lee, Cynthia Nov 1, 2007 2355
If IFRS offer the answer, they sure raise a lot of questions: as SEC talk turns to actions--towards accepting one set of accounting standards worldwide--serious concerns for American regulators and U.S. GAAP-filing companies surface and need to be addressed. Cheney, Glenn A. Nov 1, 2007 2197
Majority of CFOs do not agree with SEC on IFRS - More than three-fourths have no experience in preparing IFRS statements. Oct 25, 2007 180
Financial Accounting Standards Board Meets with Accounting Standards Board of Japan to Discuss Global Convergence. Oct 25, 2007 653
New Disclosure Rules Mandated by FASB Have Created Ongoing Uncertainties, Former IRS Counsel Tells Corporate Tax Officers. Oct 22, 2007 408
FASB Accounting Standards Codification(TM) Approaches Constituent Verification Phase. Oct 19, 2007 687
Documenting internal controls: identifying and recording organizational controls has become common practice for many audit professionals. Koutoupis, Andreas G. Oct 1, 2007 1281
Should U.S. private companies use IFRS for SMEs? Pacter, Paul Oct 1, 2007 1587
A man and his standards: protecting investors an important task for SEC Chief Accountant. English, Damien B.M. Interview Oct 1, 2007 2640
Statement on Standards for Accounting and Review Services No. 15 - elimination of certain references to statements on auditing standards and incorporation of appropriate guidance into statements on standards for accounting and review services. Oct 1, 2007 13663
Reporting: studies suggest that high-quality narrative reports can give your company a real competitive edge, Garry Honey offers advice on improving how you present non-financial information to investors. Honey, Garry Oct 1, 2007 1364
Globalisation of Accounting Standards. Tyrrall, David Oct 1, 2007 406
SEC Considers Allowing Non-U.S. And U.S. Issuers To Use Financial Statements Prepared In Accordance With International Financial Reporting Standards. Daniels, Thomas Sep 26, 2007 1087
Barry Jay Epstein, Ph.D., CPA, to Speak on International Financial Reporting Standards. Sep 17, 2007 477
The new risk assessment standards. Norton, Kevin; Otwell, Stacey Sep 10, 2007 637
CIMA has responded to the Accounting Standards Board's consultation paper, "IASB ED of a proposed IFRS for SMEs", and to the Financial Reporting Council (FRC) on its proposal to encourage the voluntary disclosure of qualified audit reports. Brief article Sep 1, 2007 109
Transfer pricing: Danny Beeton and Guy Kersch explain why more and more FDs will need to query the transfer pricing basis for most items on their income statements and balance sheets. Beeton, Danny; Kersch, Guy Sep 1, 2007 1309
Will IFRS experience boost Canadians' pay? Dzinkowski, Ramona Sep 1, 2007 260
U.S. SMEs should consider commenting on IASB's proposal for SMEs. Morris, David Sep 1, 2007 1282
Accounting without borders: has its time come? There's a lot more to International Financial Reporting Standards than simply accounting. As multinationals file in IFRS around the world and U.S. companies consider IFRS for the U.S., every aspect of the business will be affected. Here's what three leading global companies are thinking--and doing. Heffes, Ellen M.; de Mesa Graziano, Cheryl Sep 1, 2007 3125
Letter to FASB on meaning of "effectively settled" (FIN 48-a): on March 28, 2007, TEI President David L. Bernard submitted comments on behalf of Tax Executives Institute to the Financial Accounting Standards Board, relating to the FASB Staff Position No. FIN 48-a. The FSP amends FIN 48 on accounting for uncertainty in income taxes. Mar 1, 2007 2504
Determinants of perceived audit quality: the role of audit fees and audit committee composition. Flynn, R. Steven Jan 1, 2007 4524

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