|
| |
Articles
1-300 out of 500 article(s) next
| Title |
Author |
Type |
Date |
Words |
| Music library association: notes to financial statements June 30, 2011. |
|
|
May 24, 2012 |
1973 |
| Accounting for retailer-issued gift cards: revenue recognition and financial statement disclosures. |
Ammons, Janice L.; Schneider, Gary P.; Sheikh, Aamer |
|
Feb 1, 2012 |
3837 |
| Three common currency-adjustment pitfalls: how to correctly account for foreign-currency translations. |
Spencer, Scott L.; Richards, Glenn E. |
|
Feb 1, 2012 |
3113 |
| Making financial reports. More effective and useful. |
Omberg, Tom |
|
Jan 1, 2012 |
2040 |
| Accounting for retailer-issued gift cards: revenue recognition and financial statement disclosures. |
Ammons, Janice L.; Schneider, Gary P.; Sheikh, Aamer |
|
Jan 1, 2012 |
2699 |
| Surf's up: wax those boards: wave of financial reporting is coming. |
O'Brien, William F. |
|
Jan 1, 2012 |
2512 |
| High-tech statements: get the message? Bank statements--both e-statements and those printed and mailed the traditional way--are evolving into advanced delivery vehicles for more effective and targeted marketing messages. Multimedia e-statement ads are the newest trend. |
Mason, Guy; Trinh, Angel |
|
Nov 1, 2011 |
1465 |
| Nonprofits poked their heads out from under recession to find gains. |
Hrywna, Mark |
|
Nov 1, 2011 |
14374 |
| Bringing XBRL in-house--a trend? |
Sinnett, William M. |
|
Nov 1, 2011 |
680 |
| Corporate disclosure, market valuation, and firm performance. |
Jiao, Yawen |
Report |
Sep 22, 2011 |
16835 |
| Post-implementation review of FIN 48. |
|
|
Sep 1, 2011 |
6259 |
| IRS offers another mark-to-market valuation safe harbor. |
Thornton, David A.; McDonald, Brian P. |
|
Sep 1, 2011 |
2198 |
| Comments on Schedule M-3: reducing burden and duplication. |
|
|
Jul 1, 2011 |
5597 |
| 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 |
| Are companies that report material weaknesses in internal control more likely to restate their financial statements? |
Bizarro, Pascal A.; Boudreaux, Charles D.; Garcia, Andy |
|
Jul 1, 2011 |
8810 |
| Clarified auditing standards: the quiet revolution: redrafting brings both significant and subtle changes. |
Morris, Jan Taylor; Thomas, C. William |
|
Jun 1, 2011 |
2774 |
| NSW Nurses' Association Summary of the Financial Statements for the Year Ended 31 December 2010. |
Gleeson, Michael L. |
|
May 1, 2011 |
488 |
| 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 |
| Statement on auditing standards-forming an opinion and reporting on financial statements. |
|
|
Apr 1, 2011 |
13330 |
| Statement on auditing standards-emphasis-of-matter paragraphs and other-matter paragraphs in the independent auditor's report. |
|
|
Apr 1, 2011 |
4854 |
| Analyzing financial statements after converging international financial reporting standards and us financial accounting standards for publicly traded companies in the USA. |
Heino, Heikki; Fontana, Anthony |
|
Apr 1, 2011 |
6140 |
| Marine Corps audit journey: a look back and a lead forward: the Marine Corps leads the way to audit readiness with a determination that will not allow anything less than an unqualified financial statement audit opinion. |
Hardisson, Alex |
|
Mar 22, 2011 |
1483 |
| FEMSA 2007: the financial statement analysis impact of differences in Mexican and US GAAP.(Instructor's Note) |
Kemerer, Kevin L.; Tyler, Michael L. |
Case study |
Feb 1, 2011 |
2047 |
| Mark your calendar. |
|
Calendar |
Jan 14, 2011 |
824 |
| FEMSA 2007: the financial statement analysis impact of differences in Mexican and US GAAP. |
Kemerer, Kevin L.; Tyler, Michael L. |
Case study |
Jan 1, 2011 |
6917 |
| EPS as a measure of intercompany performance: Philippine evidence. |
Cudia, Cynthia P.; Manaligod, Gina T. |
|
Jan 1, 2011 |
4069 |
| Extreme makeover: consistency is goal in general purpose financial statements. |
Davis, A. Christine |
|
Dec 1, 2010 |
2022 |
| Accounting for business combinations and the convergence of international financial reporting standards with U.S. generally accepted accounting principles: a case study. |
James, Marianne L. |
Case study |
Dec 1, 2010 |
3462 |
| AT section 9501, an examination of an entity's internal control over financial reporting that is integrated with an audit of its financial statements: attest engagements interpretations of AT section 501. |
|
|
Nov 1, 2010 |
1780 |
| Case study "Tomsel Corp." first-time adoption of International financial reporting standards by U.S. company. |
Gornik-Tomaszewski, Sylwia; Sellhorn, Thorsten |
|
Sep 22, 2010 |
5461 |
| Government helps local ISPs tap IFRS opportunities. |
Liu, Philip |
|
Sep 2, 2010 |
611 |
| Methodology of the integrated analysis of company's financial status and its performance results/Integruota imones finansines bukles ir veiklos rezultatu analizes metodika. |
Mackevicius, Jonas; Valkauskas, Romualdas |
Report |
Sep 1, 2010 |
4178 |
| Fiscal year 2010: what the numbers tell us ... not the full story. |
McCormally, Timothy J. |
|
Sep 1, 2010 |
1714 |
| Detailed Financial Info from Pirates, Rays, Marlins, Angels, and Mariners Sees Light of Day. |
Brown, Maury |
|
Aug 23, 2010 |
2343 |
| Enterprises may have to report exchange-rate loss for local deals under IFRS. |
Liu, Philip |
Brief article |
Jul 21, 2010 |
232 |
| IFRS would escalate ethical challenges for accountants. |
Verschoor, Curtis C. |
|
Jul 1, 2010 |
1421 |
| Integrating the income statement. |
Pounder, Bruce |
|
Jul 1, 2010 |
1223 |
| Differences of note in Senate and House financial reform bills. |
Barlas, Stephen |
Brief article |
Jul 1, 2010 |
165 |
| Business groups unhappy with new PCAOB proposed auditing standard. |
|
|
Jul 1, 2010 |
403 |
| XBRL for GRC: will the auditing profession embrace XBRL for governance, risk management, and compliance as the accounting profession has begun to do? |
Chironna, John; Zwikker, Ernst |
|
Jul 1, 2010 |
2189 |
| California DAA Annual government relations report April 2010. |
Canham, Leslie |
Report |
Jul 1, 2010 |
1423 |
| Financial reform lacks specifics on systemic risk, expert says. |
|
|
Jun 29, 2010 |
393 |
| Listed firms converting to IFRS accounting system. |
Liu, Philip |
|
Jun 8, 2010 |
344 |
| Using your Excel-based budget to create Pro Forma Financial Statements. |
Porter, Jason; Stephenson, Teresa |
|
Jun 1, 2010 |
3077 |
| "blue-ribbon": panel on standard setting for private companies. |
|
Brief article |
Jun 1, 2010 |
103 |
| Examining the model audit rule. |
Gilbert, Jackie |
|
Jun 1, 2010 |
635 |
| 2009 financial statements/Etats financiers 2009. |
|
Brief article |
Apr 1, 2010 |
125 |
| Preface to codification of statements on auditing standards, principles underlying an audit conducted in accordance with generally accepted auditing standards. |
|
|
Apr 1, 2010 |
573 |
| Statement on auditing standards overall objectives of the independent auditor and the conduct of an audit in accordance with generally accepted auditing standards. |
|
|
Apr 1, 2010 |
12755 |
| Materiality in planning and performing an audit. |
|
|
Apr 1, 2010 |
3137 |
| GIC posts profit of US$ 91 million for the year 2009. |
|
Financial report |
Mar 29, 2010 |
475 |
| GIC posts profit of US$ 91 million for the year 2009. |
|
Financial report |
Mar 28, 2010 |
475 |
| Do lead banks exploit syndicate participants? Evidence from ex post risk. |
Panyagometh, Kamphol; Roberts, Gordon S. |
|
Mar 22, 2010 |
12969 |
| How the legal system affects the equity mix in executive compensation. |
Bryan, Stephen; Nash, Robert; Patel, Ajay |
|
Mar 22, 2010 |
13866 |
| GAO still cannot accurately assess federal financial statements. |
|
Brief article |
Mar 8, 2010 |
89 |
| A new day: SSARS 19 ushers in new compilation review standards. |
Scott, Thad |
|
Mar 1, 2010 |
1067 |
| E. Industry table. |
|
Statistical table |
Mar 1, 2010 |
1865 |
| The introduction of accounting principles for consolidated financial statements in Japan: focus on minority interest and other related accounting treatments. |
Futamura, Masako |
|
Mar 1, 2010 |
8156 |
| The changing LIFO-FIFO dilemma and its importance to the analysis of financial statements. |
Jesswein, Kurt R. |
|
Jan 1, 2010 |
4283 |
| Reporting for duty: getting administrators from across campus up to speed on generating and using financial reports begins with the right tools and some basic training. |
Ezarik, Melissa |
|
Jan 1, 2010 |
2600 |
| Risk-based audit best practices. |
Ramos, Michael |
|
Dec 1, 2009 |
3047 |
| Selecting the right investigative resource: when does an allegation of financial statement fraud call for an in-house investigation, and when is hiring outside experts prudent? |
Regan, Greg; Rivera, Kristin |
|
Dec 1, 2009 |
2844 |
| Is standard setting independence at stake, again? Would investors trust 'Generally Accepted Flexible Accounting Principles?'. |
Cheney, Glenn A. |
|
Dec 1, 2009 |
1044 |
| Financial Reporting's eternal quest: what do users want/need? |
Sinnett, William M.; Laing, Roland L. |
Reprint |
Dec 1, 2009 |
2604 |
| Utilizing internal audit: a CFO's guide. |
Keizer, Henry |
|
Dec 1, 2009 |
2119 |
| Report of WNA operational budget for fiscal year end June 30, 2009. |
|
Brief article |
Dec 1, 2009 |
213 |
| Making stronger statements: cash flow and income. |
Wampler, Bruce; Smolinski, Harold C. (Carl); Vines, Timothy |
|
Oct 1, 2009 |
3774 |
| New iPhone accounting rule approved. |
|
Brief article |
Sep 24, 2009 |
256 |
| Income statements transparency and firms' characteristics of companies listed on the Bursa Malaysia. |
Saad, Sazilah Mohd; Ahmad, Syed Noh Syed; Jusoff, Kamaruzaman; Daud, Mazlifa Md; Rahim, Maisarah Abd |
Report |
Sep 1, 2009 |
4919 |
| Credit Plus helps combat increasing fraud with tax return verification. |
|
|
Sep 1, 2009 |
362 |
| Using technology to teach advanced accounting: the case of minority interest in consolidated financial statements. |
Cantoria, Filomena M. |
|
Sep 1, 2009 |
3360 |
| Trust but verify. |
Cioletti, Steven |
Column |
Jul 17, 2009 |
569 |
| Update on small business and Financial Reporting Committees. |
Devonish-Mills, Linda |
Conference news |
Jul 1, 2009 |
1703 |
| A fresh approach for compilation and review. |
Ratcliffe, Thomas A.; Landes, Charles E.; Glynn, Michael P. |
|
Jul 1, 2009 |
4221 |
| Statement No. 56 of the Governmental Accounting Standards Board - codification of accounting and financial reporting guidance contained in the AICPA statements on auditing standards. |
|
|
Jul 1, 2009 |
2382 |
| The codification of GAAP: what tax executives need to know. |
Fisher, Mark; Paul, Rich; Loo, Alice; Dong, Tom |
|
Jul 1, 2009 |
4371 |
| FIN 48: insurance for when the IRS doesn't recognize what you did. |
Blitz, Gary P. |
|
Jul 1, 2009 |
4318 |
| Should you pay for audited financial statements? |
Johnson, Brent; Taylor, Hogan |
|
Jul 1, 2009 |
1573 |
| Getting project manager "buy-in" for internal controls: are internal controls essential to sound business practices? You bet they are, says this author, who credits USACE'S impressive achievement of an unqualified audit opinion to its internal controls. |
Walsh, Michael E. |
|
Jun 22, 2009 |
2202 |
| Fine-tuning financial statement disclosures. |
Wells, Mark W. |
Report |
Jun 1, 2009 |
1875 |
| Statement no. 55 of the Governmental Accounting Standards Board - the hierarchy of generally accepted accounting principles for state and local governments. |
|
|
Jun 1, 2009 |
1197 |
| How to keep business out of trouble in tough times. |
Dorr, Tom |
|
Jun 1, 2009 |
1004 |
| Looking back, looking ahead. |
Pounder, Bruce |
Column |
Jun 1, 2009 |
1689 |
| Better understanding the financial statement audit. |
Gauthier, Stephen J. |
|
Jun 1, 2009 |
2285 |
| GASB invites views on pension accounting. |
Gauthier, Stephen J. |
|
Jun 1, 2009 |
1296 |
| Analysts expect drop for Dell's Q 1 sales. |
|
Brief article |
May 28, 2009 |
275 |
| 'More intense' oversight creates an inflection point: in the wake of the financial crisis CFOs and senior management need to understand the sea change in governance to be responsive to the audit committees' need for greater vigilance and increased focus and intensity on the business and management of organizations. |
Keizer, Henry R.; McCarthy, Mary Pat |
|
May 1, 2009 |
1249 |
| Financial close: times demand more automation. |
Taylor, David; Schlueter, John |
|
May 1, 2009 |
1477 |
| Fair value twist: FASB'S new guidance on where on financial statements 'impaired securities' should be reported prompts a heated response. |
Lindorff, Dave |
|
May 1, 2009 |
1089 |
| Loan covenants tighten up. |
Lamoreaux, Matthew G. |
|
May 1, 2009 |
640 |
| Strengthening tax services' foundation. |
Schreiber, Gerard H., Jr. |
|
May 1, 2009 |
1036 |
| Summary of NSWNA Financial Report for the year ended 31 December 2008. |
|
|
May 1, 2009 |
455 |
| Peer benchmarking: how to get started. |
|
|
May 1, 2009 |
3728 |
| Comments on the Securities and Exchange Commission's proposed IFRS roadmap. |
|
|
May 1, 2009 |
3690 |
| IFRS converges to U.S. GAAP on segment reporting. |
Epstein, Barry Jay; Jermakowicz, Eva K. |
|
Apr 1, 2009 |
740 |
| Probing financial statements in a post-Sarbanes-Oxley world. |
De Mello-e-Souza, Carlos A.; Awasthi, Vidya N. |
|
Apr 1, 2009 |
4937 |
| Double vision on oversight: accounting regulators want two audit firm partners to review each public company's audits and interim reports. |
Lindorff, Dave |
|
Apr 1, 2009 |
406 |
| IFRS in three years possible ... but only with a stable platform. |
Heffes, Ellen M. |
|
Apr 1, 2009 |
2535 |
| Extreme makeover for financial statements: in place for the past 60 years, financial statements are now being scrutinized, and changes suggested by a joint FASB-IASB project are drawing strong opinions--both pro and con--as many are asking "is this really necessary, especially now?". |
DiFabio, Christine |
|
Apr 1, 2009 |
1965 |
| Brussels acts to help smart firms. |
|
|
Apr 1, 2009 |
338 |
| Considering transitioning to international Financial Reporting Standards? |
Heffes, Ellen M. |
Brief article |
Mar 1, 2009 |
270 |
| Audit committee leaders face increasing workload. |
Ward, Ralph D. |
|
Mar 1, 2009 |
2256 |
| Increasing transparency through enhanced business reporting: in today's economy, investors need contextual information on important areas impacting performance, such as the competitive environment, strategy and risks as well as important intangible assets. |
Laux, Bob |
|
Mar 1, 2009 |
1470 |
| Tax considerations: the use of fair-value accounting in the U.S. has accelerated in recent years as a means of enhancing financial statement quality, transparency and relevance. With the trend toward global convergence--where fair-value measurement is even more prevalent--here are highlights of certain tax considerations. |
Abahoonie, Edward; Barbut, Yosef |
|
Mar 1, 2009 |
1915 |
| Accounting for pensions and other postretirement benefit plans and the use of accounting estimates and changes in estimates: an ethical perspective.(Instructor's Note) |
James, Marianne L. |
Case study |
Mar 1, 2009 |
4159 |
| Slowdown on IFRS. |
|
|
Mar 1, 2009 |
443 |
| Converting to IFRS: the SEC's proposed road map for the potential use of IFRS in financial statements prepared by U.S. issuers could result in the mandatory use of international standards beginning in 2014, 2015 or 2016, depending on a company's size. Under the plan, the SEC would decide in 2011 whether to proceed with mandatory reporting under IFRS. |
Ostling, Danita |
|
Feb 1, 2009 |
532 |
| Using IFRS to drive business development: opportunities for small and midsize firms. |
Deane, Jeffrey T.; Heilman, Stephen H. |
|
Feb 1, 2009 |
2661 |
| IRS oks rolling average. |
Bloom, Robert |
|
Feb 1, 2009 |
403 |
| Simpler isn't always better. |
Garbellotto, Gianluca |
|
Feb 1, 2009 |
1000 |
| The confirmation process: auditing interpretations of AU section 330. |
|
|
Jan 1, 2009 |
1131 |
| Reviewing the Roadmap. |
Pounder, Bruce |
|
Jan 1, 2009 |
1074 |
| Seven principles to consider when preparing a tax provision for subsidiary or carve-out financial statements. |
Abahoonie, Edward J.; Linville, Jonathan |
|
Jan 1, 2009 |
3371 |
| New guidance issued on submission of financial statements. |
|
Brief article |
Jan 1, 2009 |
136 |
| The proposed financial reporting overhaul and business valuation: proper disclosure of financial information can be critical to a company's health. Here the authors examine two proposed new approaches to financial statement presentation and discuss their merits. |
Largay, James A., III; Weaver, Samuel C. |
|
Jan 1, 2009 |
7356 |
| Using financial statement analysis to explain the variation in firms' earnings-price ratios. |
Jordan, Charles E.; Clark, Stanley J.; Donald, Mallory |
|
Jan 1, 2009 |
4787 |
| The AICPA's Auditing Standards Board issued two final standards on internal control. |
|
|
Jan 1, 2009 |
300 |
| 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. |
|
|
Jan 1, 2009 |
4886 |
| Forecasting post-combination earnings: FASB 141(R) can have a dramatic effect on future income statements. |
Devine, Michael S. |
|
Dec 1, 2008 |
2755 |
| Test-driving the codification: accounting research on the fast track. |
Ford, Caroline O.; Thomas, C. William |
|
Dec 1, 2008 |
3076 |
| Financial statements unlike any you've seen (part 2). |
Pounder, Bruce |
Editorial |
Dec 1, 2008 |
1164 |
| Changes to SFAS No. 157 less likely. |
Barlas, Stephen |
|
Dec 1, 2008 |
789 |
| Final GASB guidance on derivatives: a number of arrangements that might otherwise qualify as derivatives have been excluded from the scope of GASB Statement No. 53. |
Gauthier, Stephen J. |
|
Dec 1, 2008 |
1155 |
| On the relation between real earnings management and accounting earnings management: income smoothing perspective. |
Matsuura, Souichi |
|
Dec 1, 2008 |
4959 |
| Application of accounting concepts in the workplace: a research of management accountant in Surabaya, Indonesia. |
Devie; Tarigan, Josua; Kunto, Yohanes Sondang |
|
Dec 1, 2008 |
5008 |
| Shaking up financial statement presentation: an early look at the FASB and IASB financial statement project. |
McClain, Guy; McLelland, Andrew J. |
|
Nov 1, 2008 |
3917 |
| Reporting problems? not software's fault ... check process. |
Downing, Jason; Wimberly, Patrick; Soderberg, Matt |
|
Nov 1, 2008 |
1255 |
| Financial statements unlike any you've seen (part 1). |
Pounder, Bruce |
Column |
Nov 1, 2008 |
1178 |
| Tone at the top: insights from section 404. |
Hermanson, Dana R.; Ivancevich, Daniel M.; Ivancevich, Susan H. |
|
Nov 1, 2008 |
3005 |
| Profession reacts to IFRS plan: for U.S. GAAP, the end of an era could be in the making. In August, the SEC unveiled a proposed road map that begins to widen the acceptance of International Financial Reporting Standards. The plan could lead to a requirement for U.S. public companies to begin using IFRS by 2014. |
|
|
Oct 1, 2008 |
1736 |
| Although investors are less confident in U.S. capital markets than they were a year ago, 70% or more continue to voice confidence in the markets and U.S. companies in general, as well as in audited financial statements, according to the Center for Audit Quality's second annual survey of investors. |
|
|
Oct 1, 2008 |
388 |
| Refocusing on reliability: new thinking for compilations and reviews. |
DeZoort, F. Todd; Morgan, David K.; Ratcliffe, Thomas A.; Taylor, Mark H. |
|
Oct 1, 2008 |
1777 |
| Got issues ... with the SEC's final rule for interactive reporting using XBRL; Here are responses--from users with experience--to points raised in comment letters. |
Savage, Michelle; Sinnett, William M. |
|
Oct 1, 2008 |
1913 |
| The effects of expectation formation on detecting unexpected non-changes in account balances during analytical procedures. |
Cullinan, Charles P.; Hughes, Susan B. |
|
Sep 1, 2008 |
4627 |
| A look under the rock: is Northern Rock's situation as dire as the financial press tells us? Simon Woolcott offers a fuller analysis of its half-yearly results. |
Woolcott, Simon |
Financial report |
Sep 1, 2008 |
973 |
| Tales for the city: blue-chip firms should lead the way in providing user-friendly annual reviews, but are these up to scratch? Rosie Acfield reveals the findings of research into the quality of their narrative reporting. |
Acfield, Rosie |
|
Sep 1, 2008 |
1365 |
| CBA changes: peer review, ethics and experience requirements. |
Allen, Bruce C. |
|
Sep 1, 2008 |
776 |
| SEC leadership in international effort. |
|
|
Sep 1, 2008 |
574 |
| What CPAs need to know. |
|
|
Sep 1, 2008 |
359 |
| Benefiting from a fiscal tax year. |
Ellentuck, Albert B. |
|
Sep 1, 2008 |
1324 |
| Statements of functional expenses. |
|
Table |
Aug 1, 2008 |
498 |
| Help is on its way: you have your audience's full attention. |
|
|
Jul 1, 2008 |
752 |
| Currency translation adjustments: use excel to understand how multinational companies manage currency translation risks. |
Sorensen, Susan M.; Kyle, Donald L. |
|
Jul 1, 2008 |
2674 |
| Unleash the power of lean accounting. |
Brosnahan, Jan P. |
|
Jul 1, 2008 |
2978 |
| A new column for changing times. |
Pounder, Bruce |
Column |
Jul 1, 2008 |
1279 |
| Committee on Corporate reporting (CCR) staff liaisons. |
|
Conference news |
Jul 1, 2008 |
301 |
| A new day for business combinations: recognizing the whole enterprise. |
Miller, Paul B.W.; Bahnson, Paul R.; McAllister, Brian P. |
|
Jun 1, 2008 |
3470 |
| How will IFRS affect tax practitioners? |
Nevius, Alistair M. |
|
Jun 1, 2008 |
550 |
| Statement of financial accounting standards no. 161 - disclosures about derivative instruments and hedging activities (an amendment of FASB statement no. 133). |
|
|
Jun 1, 2008 |
6486 |
| Treasury report examines financial restatements. |
McCollum, T. |
|
Jun 1, 2008 |
467 |
| New Accounting Standards impact financial statements. |
Daisy, Bill |
|
May 1, 2008 |
756 |
| Better evidence gathering: adopting best practices can improve audit confirmation response rates. |
McConnell, Donald K., Jr.; Schweiger, Charles H. |
|
Apr 1, 2008 |
2364 |
| How useful are financial reports? |
Williams, Kathy |
|
Apr 1, 2008 |
634 |
| 'Citizens' Guide' highlights financial report information in accessible format. |
|
|
Apr 1, 2008 |
311 |
| The effects of summary information on consumer perceptions of mutual fund characteristics. |
Kozup, John; Howlett, Elizabeth; Pagano, Michael |
|
Mar 22, 2008 |
9493 |
| FAF Advisors Files Quantitative Funds' Financial Statements in XBRL. |
|
|
Mar 6, 2008 |
511 |
| Syringa Bancorp Announces Restatement of 2007 Financial Statements. |
|
|
Mar 4, 2008 |
276 |
| Financial Audit: Federal Deposit Insurance Corporation Funds' 2007 and 2006 Financial Statements. |
|
|
Mar 1, 2008 |
473 |
| Like it or not fair value is here to stay: arguments aside, FAS 157 has been issued, and financial managers and audit committees need to focus on the challenges it poses and the benefits of achieving fair value accounting. |
Ferguson, Lewis H. |
|
Mar 1, 2008 |
2168 |
| Where's the financial report? |
Thompson, Lynn |
|
Mar 1, 2008 |
424 |
| GASB Acts to Improve the Reporting of Fund Balance Information for the Benefit of Financial Statement Users. |
|
|
Feb 29, 2008 |
474 |
| More than the math: CFOs should be 'people people' too. |
Powell, Kurt A. |
|
Feb 1, 2008 |
2357 |
| Independent auditor's report. |
|
Table |
Jan 1, 2008 |
898 |
| Financial Audit: IRS's Fiscal Years 2007 and 2006 Financial Statement Audits. |
|
|
Jan 1, 2008 |
586 |
| Financial Audit: Securities and Exchange Commission's Financial Statements for Fiscal Years 2007 and 2006. |
|
|
Jan 1, 2008 |
568 |
| The intersection of FIN 48 and tax opinions. |
Benassi, Rita; Sogoloff, Randall |
|
Jan 1, 2008 |
691 |
| The welcome burden of Ethics. |
Pollara, John B. |
|
Jan 1, 2008 |
581 |
| SEC's Sarbanes-Oxley (SOX) Section 404 guide for small businesses. |
Devonish-Mills, Linda |
|
Jan 1, 2008 |
428 |
| Combining ANP and TOPSIS concepts for evaluation the performance of property-liability insurance companies. |
Tsai, Hui-Yin; Huang, Bao-Huey; Wang, An Siou |
Report |
Jan 1, 2008 |
3370 |
| Financial statements analysis with usage of computer application. |
Pejic Bach, Mirjana; Jakovic, Bozidar; Misulic, Marko |
|
Jan 1, 2008 |
1735 |
| TEI-commissioner of IRS liaison meeting agenda. |
|
|
Jan 1, 2008 |
2188 |
| FASB issues FASB Statements No. 141 (R), Business Combinations, and No. 160, Noncontrolling Interests in Consolidated Financial Statements. |
|
|
Dec 4, 2007 |
532 |
| Cookie jar reserves: the case of Callaway Golf Company. |
Reed, Brad J.; Rose-Green, Ena |
Case study |
Nov 1, 2007 |
3313 |
| Refining fair value measurement: FASB 157 upgrades the quality of financial reporting. |
Miller, Paul B.W.; Bahnson, Paul R. |
|
Nov 1, 2007 |
2953 |
| The impact of the accounting profession's movement toward fair value reporting in financial statements: an interview with Theresa Ahlstrom, Long Island Office Managing Partner, KPMG LLP. |
Casabona, Patrick A. |
Interview |
Oct 1, 2007 |
1810 |
| Ethical Implications of reporting fair value in financial statements. |
Danile, Teresa M.; McCarthy, Irene N. |
|
Oct 1, 2007 |
2425 |
| 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 |
| Data protection conflicts between the United States and the European Union in the war on terror: lessons learned from the existing system of financial information exchange. |
VanWasshnova, Matthew R. |
|
Sep 22, 2007 |
17323 |
| Cookie jar reserves: the case of Callaway golf company. |
Reed, Brad J.; Rose-Green, Ena |
Case study |
Sep 1, 2007 |
1201 |
| Money-laundering: how to keep clean. |
Nimmo, Martin |
|
Sep 1, 2007 |
908 |
| Understanding the finances of your department--and your company--is a key responsibility: if your top management doesn't distribute all the numbers, use your info resources to get the details. |
Latham, John R. |
Viewpoint essay |
Sep 1, 2007 |
769 |
| An examination of the recently restated financial statements due to inappropriate lease accounting. |
Hyatt, Troy; Reed, Brad |
|
Sep 1, 2007 |
6997 |
| SEC discounts concerns about AS5. |
Barlas, Stephen |
|
Sep 1, 2007 |
776 |
| Taking carbon into account. |
|
Brief article |
Aug 1, 2007 |
142 |
| ASABE 2006 financial report. |
McAllister, Ronald L.; Zielke, Mark D. |
|
Aug 1, 2007 |
717 |
| Notes to the combining financial statements (dollars in thousands). |
|
|
Aug 1, 2007 |
3009 |
| Director's message. |
Landefeld, J. Steven |
Brief article |
Aug 1, 2007 |
266 |
| BEA papers presented at Input-Output Conference. |
|
Brief article |
Aug 1, 2007 |
249 |
| Annual revision of the national income and product accounts: annual estimates for 2004-2006: quarterly estimates for 2004:I-2007:I. |
Seskin, Eugene P.; Smith, Shelly |
|
Aug 1, 2007 |
25774 |
| Aspen Technology Announces Restatement of Previously Issued Financial Statements. |
|
|
Jun 11, 2007 |
520 |
| Interpreting local government financial statements. |
Gauthier, Stephen J. |
Financial report |
Jun 1, 2007 |
3288 |
| Independent auditor's report. |
|
|
Jun 1, 2007 |
314 |
| Music Library Association. |
|
Financial report |
Jun 1, 2007 |
1356 |
| MEDORO RESOURCES LTD - Statement re Filing of 2006 Financial Statements. |
|
|
May 4, 2007 |
489 |
| Perfect storm prompts changes in pension accounting: postretirement obligations move to financial statements while FASB considers more comprehensive changes to underlying measurements. |
Bahnson, Paul R. |
|
May 1, 2007 |
3919 |
| Extraordinary items share exclusive company: only unusual and infrequent events pass muster under FASB 145. |
Holtzman, Mark P. |
|
May 1, 2007 |
2477 |
| TEI urges Supreme Court to clarify nexus standard: argues in MBNA case for clear-cut physical presence standard. |
|
|
May 1, 2007 |
678 |
| Corgi International Limited Files with the Securities and Exchange Commission a Form F-3 Registering ADSs For Resale and Form 6-K Containing Financial Statements and Executive Employment Agreements. |
|
|
Apr 20, 2007 |
675 |
| Frontline reaction to FASB 123(R): companies are altering their policies, but more changes are likely. |
Wiedemer, Mark M. |
|
Apr 1, 2007 |
2118 |
| A creditor's guide to article 9 UCC compliance: this article explains what recent cases have to say about attachment and perfection pitfalls, the importance of getting the debtor's name correct when filing Uniform Commercial Code financing statements, and other issues important to secured creditors. |
Weissman, Michael L. |
|
Apr 1, 2007 |
4457 |
| Derma Sciences to Restate 2005 and 2006 Financial Statements; No Material Impact on 2006 Earnings or Operating Cash Flows. |
|
|
Mar 27, 2007 |
772 |
| No crystal ball necessary: manage your business by looking ahead. |
Shannon, Jay |
|
Mar 1, 2007 |
1283 |
| 3D Systems Releases Restated Financial Statements. |
|
|
Feb 2, 2007 |
3730 |
| Found in translation: a guide to using foreign financial statements. |
Kyle, Donald L. |
|
Feb 1, 2007 |
3151 |
| ARSC issues interpretation on special-purpose financial statements to comply with contractual agreements or regulatory provisions. |
|
|
Feb 1, 2007 |
85 |
| 404 guidance: real change or just window dressing? |
Verschoor, Curtis C. |
|
Feb 1, 2007 |
1461 |
| FASB wants your input. |
|
Brief article |
Feb 1, 2007 |
175 |
| Avanza: Preliminary Financial Statement 2006. |
|
|
Jan 19, 2007 |
2781 |
| Feeding the fish. |
Fox, Adrienne |
Brief article |
Jan 1, 2007 |
242 |
| New fair value standards stress how, not just what: Financial Executives Research Foundation got opinions from users and preparers of financial statements on whether measuring assets and liabilities at fair value--rather than historical cost--provides users with more relevant information for decision-making. |
Sinnett, William M. |
|
Jan 1, 2007 |
1710 |
| Guidance for audit standards for nonissuers that took effect on or after December 15, 2006. |
Schubert, Darrel R. |
|
Jan 1, 2007 |
4132 |
| Legal and practical issues in applying FIN 48. |
Andreoli, Brian E.; Colker, David; Lebovitz, Michael S. |
|
Jan 1, 2007 |
4100 |
| Measuring tax benefits under FIN 48 - eliminating some of the agita. |
Garofalo, William; Valente, Mark |
|
Jan 1, 2007 |
3497 |
| Advanced Biotherapy to Restate 2005 and 2006 Financial Statements. |
|
|
Dec 15, 2006 |
729 |
| Cyanotech to Restate Financial Statements. |
|
|
Dec 1, 2006 |
373 |
| Financial Audit: IRS's Fiscal Years 2006 and 2005 Financial Statements. |
|
|
Dec 1, 2006 |
517 |
| How we ranked Africa's top 100 banks. |
|
|
Nov 1, 2006 |
830 |
| Certification of Internal Control: Evaluating Design. |
|
Brief article |
Nov 1, 2006 |
166 |
| Scorecarding: success or failure? It's your call; The results of an international scorecarding survey reveal the top challenges that a variety of companies have had, and the top tips for keeping your scorecarding initiative on track. |
Lawson, Raef; Stratton, William; Hatch, Toby |
|
Nov 1, 2006 |
2307 |
| MXenergy Releases Pro Forma Financial Statements to Reflect Impact of SESCo Transaction. |
|
Company overview |
Oct 16, 2006 |
138 |
| FASB Proposals Improve M&A Accounting Guidance for Not-For-Profit-Organizations, Provide Decision Useful Information to Financial Statement Users. |
|
|
Oct 10, 2006 |
688 |
| Hedging strategies and GAAP: a marriage made in heaven? Canada's new hedge accounting rules create new ways in which to make sense of hedging activities in financial statements. Make sure you know where it works best. |
Blanchette, Michel |
|
Oct 1, 2006 |
2438 |
| Boston Communications Group, Inc. Provides Update on Stock Option Review and Announces That It is Likely to Restate Financial Statements for Prior Fiscal Periods. |
|
|
Sep 28, 2006 |
522 |
| CTI Industries Corporation Reports Restatement of Certain Financial Statement Items For Fiscal 2005, 2004 and 2003. |
|
|
Sep 11, 2006 |
347 |
| Cash is king. |
Cunningham, Colleen |
Column |
Sep 1, 2006 |
663 |
| From the editor. |
Marshall, Jeffrey |
Editorial |
Sep 1, 2006 |
558 |
| Do small companies need a 404 audit? |
Heffes, Ellen M. |
|
Sep 1, 2006 |
293 |
| Theory to practice: continuous auditing gains. |
Heffes, Ellen M. |
|
Sep 1, 2006 |
856 |
| IASB aids IFRS adoption, slows effective dates. |
Heffes, Ellen M. |
|
Sep 1, 2006 |
312 |
| Regulation: a help or hindrance to business growth? |
Hills, Roderick M. |
|
Sep 1, 2006 |
3636 |
| AICPA, AAA, IAASB launch research project to better understand users' perceptions of auditor's report on financial statements. |
|
|
Sep 1, 2006 |
254 |
| The saga of restating financials: much drama can accompany a restatement of financials. In the mortgage industry it is no different. And it has been a surprisingly common occurrence due to overly complex accounting rules. |
Hoffman, Michele |
|
Sep 1, 2006 |
3062 |
| Accounting majors' financial reporting knowledge and their ability to identify and correct financial statement errors and omissions. |
James, Marianne L. |
|
Sep 1, 2006 |
8100 |
| Great Wall Acquisition Corporation (GWAQ.OB) to Restate Financial Statements for Prior Periods; Proposed ChinaCast Acquisition Not Expected to be Affected. |
|
|
Aug 30, 2006 |
641 |
| Entertainment Is Us, Inc. Files Form 8-K Regarding Japanese Legal Counsel Opinion and Reliance on Previously Issued Financial Statements. |
|
|
Aug 25, 2006 |
524 |
| Proposed GASB Concepts Statement Defines the Seven Elements of Governmental Financial Statements. |
|
|
Aug 14, 2006 |
518 |
| Assessing and responding to risks in a financial statement audit: auditors must leave a clear record in private company audits. |
Schubert, Darrel R. |
|
Jul 1, 2006 |
3229 |
| Get the word out: years of information can be conveniently stored at Web sites. |
Lenning, Jeff |
|
Jul 1, 2006 |
1518 |
| Technical practice aid questions released on parent financial statements, accounting for purchased loans. |
|
|
Jul 1, 2006 |
100 |
| Uralsvyazinform: 2005 Financial Statements under IFRS: Stable Growth, Sales Focus on Value Added Services. |
|
|
Jun 21, 2006 |
336 |
| Understand finances. |
Schachter, Debbie |
|
Jun 1, 2006 |
1258 |
| Statements of financial position. |
|
Brief article |
Jun 1, 2006 |
158 |
| Statements of activities. |
|
Image |
Jun 1, 2006 |
392 |
| Statements of cash flows. |
|
Brief article |
Jun 1, 2006 |
190 |
| Stanford Business School Research: Financial Statements Are Still Valuable Tools for Predicting Bankruptcy. |
|
|
May 12, 2006 |
957 |
| FASB's Crooch takes issue with FEI's CEO on financial statements. |
Crooch, G. Michael |
|
May 1, 2006 |
354 |
| What do users of private company financial statements want? Financial statements' primary purpose is to serve the needs of users. But there is a quandary as to who is a "user" and what users need, particularly for private companies. Financial Executives Research Foundation (FERF) examines these needs, from both the preparer and user perspectives. |
de Mesa Graziano, Cheryl |
|
May 1, 2006 |
2015 |
| IASG to File Non Financial Statement Amendment to 2005 Form 10-K. |
|
|
May 1, 2006 |
216 |
| Dynegy to Restate 2005 Financial Statements to Reflect $13 Million Increase in Net Deferred Tax Liability. |
|
|
Apr 28, 2006 |
850 |
| Vitesse Announces That Its Reported Financial Statements Should Not Be Relied Upon And That It Has Engaged An Acting Chief Financial Officer. |
|
|
Apr 27, 2006 |
817 |
| General Bearing Corporation Releases Audited 2005 Condensed Consolidated Financial Statements. |
|
|
Apr 5, 2006 |
1007 |
| A.M. Special Report: Structural Changes in U.S. Banks' Financial Statements at Year-End 2005. |
|
|
Apr 3, 2006 |
735 |
| Does XBRL cost too much? |
Hannon, Neal J. |
|
Apr 1, 2006 |
1115 |
| U.S. property/casualty industry financial indicators. |
|
Brief article |
Apr 1, 2006 |
200 |
| Property/Casualty Quarterly Underwriting Results by Segment. |
|
Brief article |
Apr 1, 2006 |
122 |
| Accurate analysis: cost ratios and funding nonprofit infrastructure. |
Rooney, Patrick M. |
|
Apr 1, 2006 |
1743 |
| FASB Issues Exposure Draft to Improve Accounting For Postretirement Benefit Plans, Including Pensions; Proposed Statement Would Increase Transparency and Completeness of Financial Statements. |
|
|
Mar 31, 2006 |
619 |
| Provident Energy Announces Filing of Annual Financial Statements, MD&A and National Instrument 51-101 Reserves Disclosure. |
|
|
Mar 31, 2006 |
308 |
| North Atlantic Resources Ltd. 'NAC:TSX' Management's Discussion and Analysis and Financial Statements for the Year Ended December 31, 2005 Filed on SEDAR. |
|
|
Mar 30, 2006 |
355 |
| EpiCept to Update Unaudited Pro Forma Financial Statements of Merger with Maxim Pharmaceuticals. |
|
|
Mar 23, 2006 |
710 |
| Seabridge Gold Files Year End Financial Statements. |
|
|
Mar 23, 2006 |
618 |
| Retirement Residences Real Estate Investment Trust Releases 2005 Audited Financial Statements. |
|
|
Mar 22, 2006 |
165 |
| First Nickel Reports on Annual Financial Statements for Fourteen Months Ended December 31, 2005. |
|
|
Mar 22, 2006 |
567 |
| Wynn Resorts, Limited and Wynn Las Vegas, LLC to Restate Financial Statements for Hedge Accounting Adjustment Under SFAS 133, Reduction of Accumulated Deficit. |
|
|
Mar 15, 2006 |
118 |
| Section 404 for small caps: ease the learning curve for small-cap companies. |
Green, John W. |
|
Mar 1, 2006 |
2802 |
| PwC U.S. Chairman calls for balance between rules and principles. |
Heffes, Ellen M. |
|
Mar 1, 2006 |
1691 |
| Managing intangible assets: if the work you're doing is building needed capabilities, competencies and market value, good. If not, stop--and do something that adds value. |
Shaffer, Jim |
|
Mar 1, 2006 |
501 |
| Intellectual capital: Indra Abeysekera looks at two studies to compare the differences in the way that intellectual capital is accounted for by Sri Lankan and Australian companies. |
Abeysekera, Indra |
|
Mar 1, 2006 |
1348 |
| Financial analysis: Tony Sweetman offers a model approach to answering a recent exam question that tested the candidates' ability to dissect and decipher financial statements. |
Sweetman, Tony |
|
Mar 1, 2006 |
1885 |
| Big Red Diamond Requests for a Delay for Filing of the Annual Financial Statements. |
|
|
Feb 28, 2006 |
277 |
| Beverly Hills Bancorp Inc. to Restate 2004 Financial Statements. |
|
|
Feb 27, 2006 |
547 |
| AarhusKarlshamn: Telephone Conference for Press Contacts and Financial Analysts in Connection with the Release of the Group's Summarised Financial Statements. |
|
|
Feb 24, 2006 |
159 |
| Navistar Reports Continuing Progress on Completion of 2005 Financial Statements. |
|
|
Feb 16, 2006 |
693 |
| The bottom line.: data from recent industry financial reports. Dollar amounts in millions. |
|
Illustration |
Feb 15, 2006 |
450 |
| BFS Provides Update on Status of Late Filing of Interim Financial Statements. |
|
|
Feb 13, 2006 |
262 |
| Financial Audit: Restatement to the General Services Administration's Fiscal Year 2003 Financial Statements. |
|
|
Feb 1, 2006 |
671 |
| Financial Audit: Restatements to the National Science Foundation's Fiscal Year 2003 Financial Statements. |
|
|
Feb 1, 2006 |
774 |
| Financial Audit: Restatements to the Department of Agriculture's Fiscal Year 2003 Consolidated Financial Statements. |
|
|
Feb 1, 2006 |
754 |
| Audit report 2004-2005. |
|
|
Feb 1, 2006 |
3840 |
| Federal finance. |
|
Statistical table |
Feb 1, 2006 |
2893 |
| Towers Perrin Analysis of Expected Changes in Pension Accounting Finds Dramatic Impact Likely on Companies' Financial Statements; Changes Could Erase $180 Billion in Shareholders' Equity for the Fortune 100. |
|
|
Jan 30, 2006 |
783 |
| BFS Provides Update on Status of Late Filing of Interim Financial Statements. |
|
|
Jan 30, 2006 |
275 |
| CFA Institute Educational Media ``Boot Camp'' Seminars on Financial Statement Analysis, Accounting Red Flags, Portfolio Management. |
|
|
Jan 25, 2006 |
113 |
| Sticky Web, Inc. Posts Year-End Report and Financial Statements. |
|
|
Jan 24, 2006 |
193 |
| Avanza: Preliminary Financial Statement 2005. |
|
|
Jan 19, 2006 |
269 |
| Fareport Capital Inc. Update-Delay in Release of Restated Annual and Quarterly Financial Statements. |
|
|
Jan 17, 2006 |
312 |
| BFS Provides Update on Status of Late Filing of Interim Financial Statements. |
|
|
Jan 16, 2006 |
322 |
| National Bank Audited Consolidated Financial Statements for Year Ended October 31, 2005, Together With the Management's Discussion and Analysis, Available Today on its Web Site. |
|
|
Jan 10, 2006 |
224 |
| Financial Audit: Restatements to the Department of State's Fiscal Year 2003 Financial Statements. |
|
|
Jan 1, 2006 |
775 |
| Financial Audits: The Vast Majority of Executive Branch Entities Included in the Federal Budget Are Statutorily Required to Have Their Financial Statements Audited. |
|
|
Jan 1, 2006 |
814 |
| Federally Chartered Corporation: Financial Statement Audit Report for the Pearl Harbor Survivors Association for Fiscal Year 2003. |
|
|
Jan 1, 2006 |
116 |
| Financial Audit: Restatements to the Nuclear Regulatory Commission's Fiscal Year 2003 Financial Statements. |
|
|
Jan 1, 2006 |
934 |
| Financial Audit: Congressional Award Foundation's Fiscal Years 2004 and 2003 Financial Statements. |
|
|
Jan 1, 2006 |
222 |
| Financial Audit: IRS's Fiscal Years 2005 and 2004 Financial Statements. |
|
|
Jan 1, 2006 |
553 |
| Financial Audit: Securities and Exchange Commission's Financial Statements for Fiscal Years 2005 and 2004. |
|
|
Jan 1, 2006 |
565 |
| How to read a balance sheet. |
Eastern, Joseph S. |
Column |
Jan 1, 2006 |
801 |
| Organic Foods: the financial reporting of discontinued operations. |
Margheim, Loren |
|
Jan 1, 2006 |
2989 |
| Eugenic Files Year End Reserves Data and Other Oil and Gas Information and Audited Consolidated Financial Statements. |
|
|
Dec 28, 2005 |
219 |
|
