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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Balancing governmental budgets: under GASB 54. |
Chase, Bruce W.; Montoro, John B. |
|
Nov 1, 2009 |
3458 |
| Statement of Financial Accounting Standards No. 165 - subsequent events. |
|
|
Aug 1, 2009 |
2186 |
| A fresh approach for compilation and review. |
Ratcliffe, Thomas A.; Landes, Charles E.; Glynn, Michael P. |
|
Jul 1, 2009 |
4221 |
| Statement of Position 09-1 - performing agreed-upon procedures engagements that address the completeness, accuracy, or consistency of XBRL-tagged data: issued under the authority of the Auditing Standards Board. |
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Jun 1, 2009 |
4045 |
| IFRS converges to U.S. GAAP on segment reporting. |
Epstein, Barry Jay; Jermakowicz, Eva K. |
|
Apr 1, 2009 |
740 |
| Insurance - Proof Required To Establish Pre-Contractual Misrepresentation/Non-Disclosure. |
Netherway, Stephen |
|
Feb 24, 2009 |
722 |
| Using IFRS to drive business development: opportunities for small and midsize firms. |
Deane, Jeffrey T.; Heilman, Stephen H. |
|
Feb 1, 2009 |
2661 |
| Statement of federal financial accounting standards 33-pensions, other retirement benefits, and other postemployment benefits: reporting the gains and losses from changes in assumptions and selecting discount rates and valuation dates. |
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Jan 1, 2009 |
4886 |
| On the verge of an academic revolution: how IFRS is affecting accounting education. |
Nilsen, Kim |
|
Dec 1, 2008 |
2626 |
| Noncontrolling interest: much more than a name change: new consolidation rules for partially owned affiliates: FASB 160. |
Bahnson, Paul R.; McAllister, Brian P.; Miller, Paul B.W. |
|
Nov 1, 2008 |
3394 |
| Successfully navigating OPEB: new standards cast light on governments' post-employment liabilities. |
Berman, Eric S.; Rahn, Donald L. |
|
Aug 1, 2008 |
2944 |
| FASB No. 163 Statement of Financial Accounting Standards No. 163 - Accounting for Financial Guarantee Insurance Contracts (an interpretation of FASB Statement No. 60). |
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Aug 1, 2008 |
6018 |
| Statement of financial accounting standards no. 161 - disclosures about derivative instruments and hedging activities (an amendment of FASB statement no. 133). |
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Jun 1, 2008 |
6486 |
| Conciseness In Product Disclosure Statements. |
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Feb 4, 2008 |
2211 |
| The finer points of fair value: FASB 159 opens up options. |
Ratcliffe, Thomas A. |
|
Dec 1, 2007 |
2445 |
| Accounting for gift cards: an emerging issue for retailers and auditors. |
Kile, Charles Owen, Jr. |
|
Nov 1, 2007 |
2755 |
| Calculating a fraud score. |
Clemmons, D. |
|
Oct 1, 2007 |
347 |
| Incorporation By Reference Is Here! - Product Disclosure Statements And Statements Of Advice. |
|
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Sep 11, 2007 |
999 |
| Incorporation By Reference - Giving Clients What They Want. |
Batten, Richard |
Law overview |
Sep 3, 2007 |
1011 |
| Selling or pledging future cash flows: guidance from the Governmental Accounting Standards Board on selling or pledging future cash flows must be implemented starting with fiscal years that end December 31, 2007. |
Gauthier, Stephen |
|
Aug 1, 2007 |
813 |
| IFRS: coming to America: what CPAs need to know about the new global GAAP. |
Gill, Lawrence M. |
|
Jun 1, 2007 |
2410 |
| Great Leadership Under Fire; How one chief executive turned a disaster into record profits. |
Robison, Jennifer |
Report |
Mar 8, 2007 |
2280 |
| Account reconciliation: an underappreciated control: this procedure has become even more important since Sarbanes-Oxley's passage. |
Vorhies, James Brady |
|
Sep 1, 2006 |
2107 |
| Accounting for uncertainty in income taxes - the effect of FASB Interpretation No. 48. |
Davis, Paige L. |
|
Jul 1, 2006 |
4529 |
| The MD&A challenge: the difficulty of crafting a quality disclosure. |
Meiers, Donald H. |
|
Jan 1, 2006 |
3017 |
| Valuing IP Post-Sarbanes-Oxley: it's no longer a matter of making a best estimate. |
Banham, Russ |
|
Nov 1, 2005 |
4503 |
| New court rules on disclosure - are your electronic documents in order? |
|
|
Oct 3, 2005 |
669 |
| Playing a leadership role in international convergence: a chance to set an example on the world stage. |
Horstmann, Charles A. |
|
Oct 1, 2005 |
1047 |
| FDIC Proposes Revisions to Annual Independent Audit and Reporting Requirements. |
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Aug 10, 2005 |
2002 |
| EBR: the next step: enhanced business reporting will improve information quality, integrity and transparency. |
Pawlicki, Amy |
|
Jun 1, 2005 |
2253 |
| Roundtable Discussion on Implementation of Internal Control Reporting Provisions (Section 404 of the Sarbanes-Oxley Act of 2002) The U.S. Securities and Exchange Commission. |
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May 5, 2005 |
1249 |
| Penalty for failing to report interests in foreign financial accounts. |
Manning, Paul |
|
Jan 1, 2005 |
150 |
| Continuous disclosure reviews. |
|
Brief Article |
Nov 1, 2004 |
117 |
| Financial reporting goes global; international standards affect U.S. companies and GAAP. |
Ashwal, Alex |
|
Sep 1, 2004 |
2905 |
| Slay the beast of 'reform' rhetoric: corporate interests and other opponents of civil justice spread myths and misinformation to advance their tort 'reform' agenda. Arm yourself with the facts to fight back. |
Sileo, Carmel |
|
Jul 1, 2004 |
2813 |
| A changing corporate culture: how companies are adjusting to Sarbanes-Oxley. |
Hillison, William |
|
Mar 1, 2004 |
3935 |
| Canadians get guidance on MD&A disclosure. (Disclosure). |
|
Brief Article |
Jul 1, 2003 |
255 |
| Regulation FD: coping in the trenches: CFOs tell how the SEC's stricter disclosure rules have changed the way they release financial information about their companies. |
McCarthy, Ed |
|
Jun 1, 2003 |
3650 |
| Recognizing the signs: internal auditors can help organizations avoid the risks associated with inappropriate earnings management by understanding the symptoms and sharing their knowledge. (Risk Watch). |
Kokoszka, Richard J. |
Column |
Apr 1, 2003 |
2099 |
| Corporate responses to the introduction of the Australian consolidation standard: a test of disclosure cost explanations. |
Rosser, Bruce A. |
|
Feb 1, 2003 |
5171 |
| Auditing laws on tap: CBA discusses everything from audit documentation to restatements. |
Allen, Bruce C. |
|
Dec 1, 2002 |
827 |
| Threshold Test for Non-Party Disclosure. |
Smith, Herbert |
|
Oct 9, 2002 |
1029 |
| New SEC requirements force executives to act quickly. |
Heredia, Carlos D.; Davis, Clint B. |
|
Sep 30, 2002 |
870 |
| Suggested Disclosure Controls and Procedures. |
Best, Edward S.; Blair, Michael T.; Curley, Robert E.; Hermsen, Michael L.; Junewicz, James J.; Nieh |
|
Sep 27, 2002 |
3776 |
| SEC Adopts Rules Implementing Sarbanes-Oxley CEO/CFO Certification and Internal Controls Requirements. |
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Sep 23, 2002 |
4393 |
| More companies to expense options. (Business Briefs). |
|
Brief Article |
Sep 1, 2002 |
522 |
| Form 4s Required to be Filed Within Two Business Days of Transaction Beginning August 29, 2002. |
Davison, Jan; Froling, Deborah |
|
Aug 20, 2002 |
1033 |
| Greater scrutiny: nonprofit accounting and reporting. (Accounting). |
Floch, Julie |
|
Aug 15, 2002 |
1598 |
| Sarbanes-Oxley Act of 2002. |
|
|
Aug 13, 2002 |
5799 |
| Overview of the Sarbanes-Oxley Act of 2002. |
|
|
Aug 13, 2002 |
3474 |
| The Directors' Remuneration Report Regulations 2002. |
|
|
Aug 7, 2002 |
2160 |
| IRS Announces Amnesty Program For Section 527 Organizations. |
|
Brief Article |
Aug 2, 2002 |
992 |
| SEC orders CEOs, CFOs to certify accuracy of annual reports. (SEC News). |
|
Brief Article |
Aug 1, 2002 |
155 |
| Beyond the GAAP: tripple-bottom-line reporting changes how businesses and shareholders view corporate imperatives. |
Papmehl, Anne |
Interview |
Jul 1, 2002 |
2451 |
| Relatively painless disclosure regulation and compliance. (IFA's 35th Annual Legal Symposium). |
Schnell, Brian |
Brief Article |
Jul 1, 2002 |
930 |
| Relatively painless disclosure regulation compliance. (IFA's 35th Annual Legal Symposium). |
Hershman, Stuart |
Brief Article |
Jul 1, 2002 |
852 |
| Toronto Stock Exchange Announces Proposed Changes to Corporate Governance Guidelines. |
|
Brief Article |
Jun 5, 2002 |
773 |
| House approves accounting legislation. (Update). |
Salierno, D. |
Brief Article |
Jun 1, 2002 |
371 |
| New law allows FTB to disclose tax data to local governments. (FTB News). |
Greenspan, Alan |
Brief Article |
Jun 1, 2002 |
67 |
| Headhunters loyal to Andersen. (Career Corner). |
Sherwood, Sonja |
Brief Article |
May 1, 2002 |
432 |
| Competing in the age of hypercapitalism: the networked economy is reshaping business by tearing down traditional boundaries. Is your company ready to show itself to the world? (Perspectives: The Economy). |
Tapscott, Don |
|
May 1, 2002 |
1117 |
| The Gibraltar Companies (Accounts) Ordinance 1999. |
|
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Apr 22, 2002 |
1143 |
| Proposed Changes in Corporate and Financial Disclosure. |
|
|
Apr 18, 2002 |
2557 |
| Tax shelter disclosures. |
Laffie, Lesli S. |
|
Apr 1, 2002 |
375 |
| Asset impairment and disposal: new accounting guidance for long-lived assets. |
Luecke, Randall W. |
|
Mar 1, 2002 |
4163 |
| Adequate disclosure avoids Sec. 6662 penalty. |
Goldberg, Michael J. |
|
Feb 1, 2002 |
414 |
| IRS guidance on Gramm-Leach-Bliley Act and return preparers. |
Fiore, Nicholas J. |
|
Feb 1, 2002 |
159 |
| Regulation Fair Disclosure (Reg FD) ... and Beyond. (Financial Reporting). |
Heffes, Ellen M. |
Brief Article |
Jan 1, 2002 |
964 |
| Year-End: Three Key Reporting Issues. (Domestic). |
Heffes, Ellen M. |
Brief Article |
Dec 1, 2001 |
554 |
| The docket: the following is a summary of recent Federal Reserve actions or announcements. Circular letters are available online at www.frbatlanta.org/bank_info/circulars/index.html. |
|
Brief Article |
Oct 1, 2001 |
504 |
| LR Federal judges Disclose Business Internets. |
WHITSETT, JACK |
Statistical Data Included |
Oct 1, 2001 |
4373 |
| Two New GASB Standards. |
GAUTHIER, STEPHEN |
|
Oct 1, 2001 |
1507 |
| Know when to hold 'em: minimizing disclosure of corporate environmental information. |
Fiechtl, Rebecca |
|
Sep 22, 2001 |
12375 |
| TECHNICAL AMENDMENTS TO DISCLOSURE STANDARDS. |
|
Brief Article |
Aug 1, 2001 |
85 |
| ... And nothing but the truth: uncovering fraudulent disclosures. |
Wells, Joseph T. |
|
Jul 1, 2001 |
2021 |
| Differences in Quality Among Audit Firms. |
Schauer, Paul C. |
|
Jul 1, 2001 |
471 |
| A Message from the President. |
Melancon, Barry C. |
Brief Article |
Jul 1, 2001 |
791 |
| Identical Companies, Different Financial Statements. |
Adams, Jane B. |
Brief Article |
Jul 1, 2001 |
892 |
| Judge Refuses to Dismiss 527 Case. |
|
Brief Article |
Jul 1, 2001 |
110 |
| FASB Examines Business and Financial Reporting, Challenges from the New Economy. |
|
Brief Article |
Jun 1, 2001 |
290 |
| GUIDANCE ON PUBLIC DISCLOSURE OF MARKET RISK AND CREDIT QUALITY. |
|
Brief Article |
May 1, 2001 |
137 |
| INTERIM RULE ON UNIFORM STANDARDS FOR ELECTRONIC DELIVERY OF DISCLOSURES TO CONSUMERS. |
|
Brief Article |
May 1, 2001 |
213 |
| SEC Rule Impacts Information Sharing. |
BRUNE, C. |
Brief Article |
Apr 1, 2001 |
354 |
| RECOMMENDATIONS OF WORKING GROUP ON PUBLIC DISCLOSURE. |
|
Brief Article |
Mar 1, 2001 |
433 |
| Ready to Disclose How You Protect Your Clients' Privacy? |
ALLEN, BRUCE |
|
Mar 1, 2001 |
1317 |
| Louisiana beer lobbying group is fined. |
|
Brief Article |
Feb 26, 2001 |
511 |
| Making the world safe for franchising: Nieman v. Dryclean U.S.A. |
Beyer, David A.; McIntosh, Andrew L. |
|
Feb 1, 2001 |
2172 |
| After Regulation FD: talking to your constituents. |
McCarthy, Ed |
|
Feb 1, 2001 |
4240 |
| NO TIPPING ALLOWED. |
LLOYD, BRIAN |
Brief Article |
Feb 1, 2001 |
516 |
| from the EDITOR. |
Marshall, Jeffrey |
Brief Article |
Jan 1, 2001 |
505 |
| REG FD's LEVELING EFFECT. |
Millman, Gregory J. |
|
Jan 1, 2001 |
2962 |
| Social status. |
Swift, Tracey; Owen, David; Humphrey, Christopher |
|
Jan 1, 2001 |
1006 |
| NEW RULE LEVELS THE PLAYING FIELD. |
|
Brief Article |
Dec 1, 2000 |
221 |
| SEC bans selective disclosure. |
|
|
Oct 1, 2000 |
575 |
| ASAE Delivers Letter to Congress. |
|
Brief Article |
Oct 1, 2000 |
257 |
| AICPA Amendment Added to House Bill to Set Up Privacy Commission. |
|
Brief Article |
Sep 1, 2000 |
146 |
| SEC implements EDGAR II, Stage 2. |
|
|
Sep 1, 2000 |
546 |
| Walking the tightrope: the new tax shelter disclosure regulations. |
Harrison, Jack F. |
|
Jul 1, 2000 |
6579 |
| Corporate tax shelter regulations: disclosure of reportable transactions. |
|
|
Jul 1, 2000 |
7499 |
| Corporate tax shelter legislation: comments on Senate Finance Committee's preliminary staff discussion draft. |
|
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Jul 1, 2000 |
4940 |
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