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1-45 out of 45 article(s)
Title Author Type Date Words
Diet GAAP and a new framework: recently, the FASB has made an effort to make GAAP more relevant and practical for SMEs. This effort is the prime responsibility of the private company council, and the decision making framework is an important tool in this process. Kuba, James F. Aug 1, 2013 1454
CBA's new notice of proposed practice privilege regulations. Brief article May 1, 2013 177
Effective date amended for temporary repair regulations. Fitzpatrick, Ellen Feb 1, 2013 789
Moving from GAAP to IFRS. Wade, Jared Brief article Jan 1, 2013 192
GAAP or non-GAAP? Smetanka, Rick Nov 1, 2012 1558
IRS suspends repair/capitalization exams. Jul 1, 2012 441
Removal of Sec. 163(j) limitation does not qualify as accounting method change. Anderson, Kevin D. May 1, 2012 1186
"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
Disallowed deduction equals change in accounting method. Reichert, Charles J. Feb 1, 2012 612
Environmental liabilities and stock price responses to FASB Interpretation No. 47. Hunsader, Kenneth J.; Dickens, Ross N. Jan 1, 2012 8043
Private businesses and GAAP. Brief article Nov 1, 2011 177
Request for accounting method change for prepaid expenses denied. Beavers, James A. Jul 1, 2011 1324
An ex-post evaluation of Sarbanes-Oxley act on firms' intrinsic value: a principal-agent framework. Scott, Winifred D.; Nganje, William Jul 1, 2011 10806
Management Report: Improvements Needed in SEC's Internal Controls and Accounting Procedures. Apr 1, 2011 3978
Automatic method change procedures have increased in complexity and level of required detail. Harman, Heather A. Mar 1, 2011 3449
Changing corporations' accounting methods. Ellentuck, Albert B. Jan 1, 2011 1619
Management Report: Improvements Needed in American Battle Monuments Commission's Internal Controls and Accounting Procedures. Aug 1, 2010 3725
Should it be 'big GAAP' or 'little GAAP' for private companies? Thrower, Andy Mar 1, 2010 1622
Historical influences on modern cost accounting practices. King, Darwin L.; Premo, Kathleen M.; Case, Carl J. Oct 1, 2009 6693
Management Report: Opportunities for Improvements in FDIC's Internal Controls and Accounting Procedures. Oct 1, 2009 623
Mandatory audit firm rotation: evidence from Illinois state universities. Simmons, Trisha N.; Costigan, Michael L.; Lovata, Linda M. Jul 1, 2009 3865
Taxpayers should be proactive when filing accounting method changes. Fitzpatrick, Ellen Feb 1, 2009 1583
Management Report: Opportunities for Improvements in FDIC's Internal Controls and Accounting Procedures. Aug 1, 2008 437
Unleash the power of lean accounting. Brosnahan, Jan P. Jul 1, 2008 2978
Accounting method change procedures: one possible solution. Shevak, Richard Feb 1, 2008 1244
GAAP vs. IFRS: SEC weighs in. Jan 1, 2008 107
Flirting with SOX 404: are private companies interested in a relationship? Bradford, Marianne; Brazel, Joe Sep 1, 2007 3147
Getting a handle on loan fees: financial institutions - from community banks and credit unions to home-financing giant Fannie Mae - have had to restate their financial results, in part because of faulty accounting for loan origination fees. Valdivia, Victor Aug 1, 2007 2543
Ontario introduces new Public Accounting Act. Dec 1, 2005 384
Options valuation ... the next chapter. Barlas, Stephen Nov 1, 2005 693
The big problem still exists. Peters, Charles Brief Article Sep 1, 2005 131
The operating and financial review: Richard Mallett addresses the key concerns of CIMA members about the new regulations and Richard Slynn considers the legal implications for directors. Mallett, Richard; Slynn, Richard Sep 1, 2005 1365
FASB issues proposal on GAAP hierarchy. Brief Article Jun 1, 2005 210
Technology & compliance: looking at the big picture of Sarbanes-Oxley. Norris, Rick E. May 1, 2005 1709
Integration of U.S. macroeconomic accounts: a progress report. Parker, Robert P. Apr 1, 2005 5739
A new study on valuing servicing rights: a study of the valuation of mortgage servicing rights finds that servicing valuations differ based on some non-servicing-related factors. These can include company size or incentive compensation plans. Cochran, Robert J.; Coffman, Edward N.; Harless, David W. Feb 1, 2005 2141
Reporting formats: UPIA, National Fiduciary Accounting Standards provide guidance. Downs, Bill Jan 1, 2005 805
Neither an auditor nor an editor be: how directors should approach their role in reviewing periodic reports. Raymond, Doug Sep 22, 2004 758
A roundtrip ticket to trouble: when a seemingly legitimate transaction isn't. Ewer, Sid R. Apr 1, 2004 2735
The new accounting environment: companies face a paradigm shift in how they conduct business. Harrington, Cynthia Aug 1, 2003 3299
IAS 39: making securitization transparent. Togher, Sean Aug 1, 2003 3099
Addressing the state of the CPA Profession Ohio Society 2003 town hall meetings. May 1, 2003 450
2003 Members Summit and Annual Meeting. Brief Article May 1, 2003 256
MACRS reclassification not change in accounting method. Smith, Darlene Pulliam May 1, 2003 521
Industry-expert auditors and investor valuations in regulated industries: evidence from banking. Douthett, Edward B.; Warren, Dorothy Lee Jan 1, 1999 5026

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