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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Going Concern And Liquidity Risk For SMEs. |
Marcus, Mike |
|
Oct 7, 2009 |
415 |
| Canadian Securities Regulators Propose IFRS-Related Rule Changes. |
|
|
Oct 7, 2009 |
819 |
| New Act To Govern Federal Non-Profit Corporations. |
Sim, Janet |
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Sep 30, 2009 |
793 |
| New iPhone accounting rule approved. |
|
Brief article |
Sep 24, 2009 |
256 |
| DOL Provides Relief To 403(b) Plans From Form 5500 Reporting Requirements. |
|
Law overview |
Sep 14, 2009 |
1076 |
| Material Adverse Change Clauses: Don't Be Chicken Little. |
Litle, Jeffrey |
|
Sep 10, 2009 |
2639 |
| Directors' Duties And Financial Reporting. |
|
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Sep 3, 2009 |
576 |
| Credit Plus helps combat increasing fraud with tax return verification. |
|
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Sep 1, 2009 |
362 |
| Extended FBAR Filing Deadline. |
|
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Sep 1, 2009 |
356 |
| In Many Styles - The Second Year's Interim Management Statements. |
|
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Aug 27, 2009 |
998 |
| 3-2 En Banc First Circuit Decision In Textron Rules That Tax Accrual Workpapers Are Not Protected Work Product. |
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Aug 20, 2009 |
2287 |
| Deadline Extended For Some Taxpayers Who Recently Learned Of The FBAR Reporting Requirement. |
|
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Aug 5, 2009 |
1265 |
| CSA Will Require All Registrants To Use International Financial Reporting Standards. |
Myers, Barry |
|
Jul 23, 2009 |
362 |
| Transferring reporting obligations under the NGER Act made easier. |
Bateman, Brendan |
|
Jul 21, 2009 |
401 |
| Trust but verify. |
Cioletti, Steven |
Column |
Jul 17, 2009 |
569 |
| 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. |
|
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Jul 1, 2009 |
2382 |
| IFRS Early Adoption Exemption Application - Rationale, Requirements And Process. |
|
|
Jun 30, 2009 |
495 |
| Statement no. 55 of the Governmental Accounting Standards Board - the hierarchy of generally accepted accounting principles for state and local governments. |
|
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Jun 1, 2009 |
1197 |
| Fine-tuning financial statement disclosures. |
Wells, Mark W. |
Report |
Jun 1, 2009 |
1875 |
| Analysts expect drop for Dell's Q 1 sales. |
|
Brief article |
May 28, 2009 |
275 |
| Loan covenants tighten up. |
Lamoreaux, Matthew G. |
|
May 1, 2009 |
640 |
| Strengthening tax services' foundation. |
Schreiber, Gerard H., Jr. |
|
May 1, 2009 |
1036 |
| '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 |
| Public companies. |
|
Brief article |
Apr 6, 2009 |
113 |
| IFRS in three years possible ... but only with a stable platform. |
Heffes, Ellen M. |
|
Apr 1, 2009 |
2535 |
| IFRS converges to U.S. GAAP on segment reporting. |
Epstein, Barry Jay; Jermakowicz, Eva K. |
|
Apr 1, 2009 |
740 |
| 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 |
| 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 |
| SEC Issues Final Rules On Interactive Data To Improve Financial Reporting (XBRL). |
Kelso, Linda |
|
Mar 5, 2009 |
1588 |
| SEC Adopts Final Rules Requiring Interactive Financial Data In XBRL Format. |
|
|
Mar 4, 2009 |
1839 |
| 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 |
| SEC Adopts Mandatory Use of Interactive Data for Financial Reporting. |
|
|
Feb 25, 2009 |
3847 |
| U.S. Securities and Exchange Commission adopts rules requiring companies to provide financial statement information in XBRL. |
Roe, Bonnie |
|
Feb 16, 2009 |
795 |
| SEC requires companies to use XBRL. |
Beck, Andrew |
|
Feb 11, 2009 |
1189 |
| U.S. Securities and Exchange Commission adopts rules requiring companies to provide dinancial statement information In XBRL. |
Roe, Bonnie |
|
Feb 11, 2009 |
795 |
| Case Analysis: First Circuit Issues Important Decision On Work Product Protection for Accounting Workpapers. |
|
|
Feb 5, 2009 |
924 |
| 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 |
| FDIC, Treasury Expand Banking Institutions' Reporting Requirements Regarding Their Use Of Federal Funding. |
|
|
Jan 28, 2009 |
2737 |
| SEC Proposes Roadmap for Mandatory Use Of IFRS By US Reporting Companies. |
Jacob, Valerie Ford |
|
Jan 28, 2009 |
3668 |
| Sharia Compliant Funds in Ireland. |
|
|
Jan 22, 2009 |
1510 |
| Amendments Proposed To Canadian Public Company Governance And Independence Requirements. |
|
|
Jan 21, 2009 |
2737 |
| ASIC Financial Reporting Requirements. |
|
|
Jan 21, 2009 |
667 |
| Five Day Filing Deadline, Deemed Beneficial Ownership And Issuer Disclosure Of Late Reports Included In Proposed Changes To The Insider Reporting Regime. |
Page, Alfred |
|
Jan 4, 2009 |
1237 |
| 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 |
| The confirmation process: auditing interpretations of AU section 330. |
|
|
Jan 1, 2009 |
1131 |
| Analyzing the effectiveness of red flags to detect fraudulent reporting. |
Moyes, Glen D.; Shao, Lawrence P.; Newsome, Michael |
Report |
Jan 1, 2009 |
4610 |
| SEC Adopts Proposed Rules Requiring Financial Statements To Be Filed In XBRL Format And Extends Timetable For Compliance. |
Kelso, Linda |
|
Dec 23, 2008 |
627 |
| SEC approves mandated financial reporting using interactive data format (XBRL). |
|
|
Dec 23, 2008 |
1035 |
| 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 |
| 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 |
| Quick grabs - mandatory update to disclosure document due to be made by 31 October 2008. |
|
|
Nov 13, 2008 |
399 |
| 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 |
| SEC And FASB Jointly Address Fair Value Accounting. |
|
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Oct 23, 2008 |
1943 |
| Changes To SEC Disclosure And Reporting Requirements For Foreign Private Issuers. |
Roe, Bonnie |
|
Oct 22, 2008 |
1525 |
| Financial Reporting - Aiming High - The First IFRS Financial Statements. |
|
Survey |
Oct 15, 2008 |
803 |
| 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 |
| 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 |
| Impact Of International Financial Reporting Standards On Canadian Registrants. |
|
|
Oct 1, 2008 |
688 |
| FCA Responds To WA & SA Inquiries. |
|
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Sep 18, 2008 |
397 |
| Canadian Securities Regulators Adopt Policy On Cease Trade Orders For Continuous Disclosure Defaults. |
|
|
Sep 15, 2008 |
720 |
| 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 |
| 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 |
| Benefiting from a fiscal tax year. |
Ellentuck, Albert B. |
|
Sep 1, 2008 |
1324 |
| Keeping Up To Date - Presenting And Interpreting Financial Statements Under IFRS. |
Lee, Natasha |
|
Aug 11, 2008 |
638 |
| Statements of functional expenses. |
|
Table |
Aug 1, 2008 |
498 |
| SEC Proposes Mandatory Use Of XBRL Tagging Of Financial Statements. |
Romeo, Peter |
|
Jul 14, 2008 |
2286 |
| Committee on Corporate reporting (CCR) staff liaisons. |
|
Conference news |
Jul 1, 2008 |
301 |
| 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 |
| SEC Proposes Rule Requiring Public Companies To Provide Financial Information In XBRL "Interactive Data" Format. |
|
|
Jun 30, 2008 |
1268 |
| SEC Proposes New Rules That Would Mandate Use Of Interactive Data To Improve Financial Reporting. |
|
|
Jun 27, 2008 |
2722 |
| SEC Releases Proposed Rules Requiring Financial Statements To Be Filed In XBRL Format. |
|
|
Jun 26, 2008 |
1684 |
| SEC Seeks Improved Disclosure By Non-Exchange Traded REITs. |
|
|
Jun 6, 2008 |
1340 |
| Treasury report examines financial restatements. |
McCollum, T. |
|
Jun 1, 2008 |
467 |
| 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 |
| Corporate And Financial Weekly Digest - May 16, 2008. |
|
|
May 20, 2008 |
2414 |
| 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 |
| 'Citizens' Guide' highlights financial report information in accessible format. |
|
|
Apr 1, 2008 |
311 |
| The impact of the new pension accounting rules (FAS 158) on financial statement analyses. |
Paik, Gyung; Lark, Jeff |
Report |
Jan 1, 2008 |
7160 |
| TEI-commissioner of IRS liaison meeting agenda. |
|
|
Jan 1, 2008 |
2188 |
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