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1-87 out of 87 article(s)
Title Author Type Date Words
Your Judgement. Reserved. - Observations On The IASB's Extractive Activities Draft Discussion Paper. Dec 3, 2009 2959
The effect of IFRS implementation on tax. McGowan, John R.; Wertheimer, Matt Dec 1, 2009 5092
An update on accounting for uncertainty in income taxes: FASB implementation guidance addresses pass-through entities and tax-exempt not-for-profit organizations. O'Dell, Judith H.; Glotzer, Paul H. Dec 1, 2009 3052
IFRS for SMEs: the next standard for U.S. private companies? Fitzpatrick, Mark; Frank, Fred Dec 1, 2009 1903
CSA Publishes Proposed Amendments To Securities Rules To Address Adoption Of International Financial Reporting Standards In Canada. Oct 26, 2009 2312
Canadian Securities Regulators Propose IFRS-Related Rule Changes. Oct 7, 2009 819
The AICPA Professional Ethics Executive Committee (PEEC) released exposure drafts of revisions to guidance regarding the AICPA Code of Professional Conduct (the Code). Oct 1, 2009 386
Insurance Accounting Insight: What Should Tax And Finance Functions Be Thinking About Now? Sep 17, 2009 2788
Issues Relating To Changeover To IFRS - More From CSA Staff. Sep 16, 2009 1003
OCC Issues Three Interpretive Letters Concerning Collective Investment Funds. Sep 9, 2009 3578
Impact of FASB's Accounting Standards Codification on Filings by U.S. Public Companies. Sep 8, 2009 810
Fair Value And Impairment Charges: A Guide To Navigating The FASB's Changes. Jul 31, 2009 1456
After The Bankruptcy: Fresh Start Accounting. Jul 31, 2009 1871
Financial Reporting A Briefing For Finance Directors, July 2009. Jul 3, 2009 4508
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
Single GAAP authority brings changes to accounting: codification means more efficient, user-friendly methods. Senzee, Thom Jun 22, 2009 880
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
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. Jun 1, 2009 4045
Introducing the new principles-based peer review standards: enhancing the clarity and integrity of peer review reports. Graham, G. William May 1, 2009 2249
Valuations for financial reporting in today's market: experts reconcile approaches with emerging risk factors. Discussion May 1, 2009 3832
Strengthening tax services' foundation. Schreiber, Gerard H., Jr. May 1, 2009 1036
IFRS and your tax practice. Stromsem, William R. May 1, 2009 1541
FASB tackles capital access. May 1, 2009 231
IFRS: a preparer's point of view: be ready to lead your company's transition to IFRS. Dulitz, Lewis Apr 1, 2009 2221
IFRS converges to U.S. GAAP on segment reporting. Epstein, Barry Jay; Jermakowicz, Eva K. Apr 1, 2009 740
SEC Adopts Final Rules Requiring Interactive Financial Data In XBRL Format. Mar 4, 2009 1839
Beyond economics: the U.S. recognition of international financial reporting standards as an international subdelegation of the SEC's rulemaking authority. Barney, Jacob L. Mar 1, 2009 19071
Must LIFO go to make way for IFRS? Hoffman, Michael J.R.; McKenzie, Karen S. Mar 1, 2009 5055
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
SEC Proposes Adoption Of IFRS Financial Reporting For U.S. Issuers. Jan 20, 2009 2423
Revised M&A Accounting Rules Now In Effect: New Standards May Affect Structure, Timing, And Other Considerations. Jan 6, 2009 1461
Financial reporting for real estate: will FASB 157 achieve a higher and better use? Gottlieb, Steven; Meulmeester, Robert; Bohlin, Matthew Jan 1, 2009 3229
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
Preparing for 2009 proxy and annual report season. Dec 24, 2008 786
SEC approves mandated financial reporting using interactive data format (XBRL). Dec 23, 2008 1035
Test-driving the codification: accounting research on the fast track. Ford, Caroline O.; Thomas, C. William Dec 1, 2008 3076
On the verge of an academic revolution: how IFRS is affecting accounting education. Nilsen, Kim Dec 1, 2008 2626
Much at stake for global accounting model. Heffes, Ellen M. Dec 1, 2008 460
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
SEC Adopts Foreign Issuer Reporting Enhancements. Harmetz, Lloyd Oct 22, 2008 2890
Current Status Of "Mark-to-Market" Accounting Standards. Oct 8, 2008 931
IIROC Publishes Notice On IFRS. Brief article Oct 5, 2008 278
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
Hot topics in FAS 109. Raines, Donna; Pitts, Jennings; Leder, Zack; Sutton, Claire; Thrasher, Bennett Oct 1, 2008 1763
SEC Modernizes Foreign Issuer Rules, Proposes IFRS Roadmap. Sep 19, 2008 2480
Accounting standards transforming: all businesses could feel ripple effect. Hengel, Mark Sep 15, 2008 2007
Is 2008 a good year to elect out of installment sale accounting? Sep 1, 2008 1035
SEC To Publish Proposed Roadmap For Use Of IFRS By U.S. Issuers. Anderson, William Law overview Sep 1, 2008 1177
Corporate & Financial Weekly Digest - August 11, 2008. Aug 11, 2008 3097
FASB No. 163 Statement of Financial Accounting Standards No. 163 - Accounting for Financial Guarantee Insurance Contracts (an interpretation of FASB Statement No. 60). Aug 1, 2008 6018
A new day for business combinations: recognizing the whole enterprise. Miller, Paul B.W.; Bahnson, Paul R.; McAllister, Brian P. Jun 1, 2008 3470
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
Auditor Liability In Securities Litigation From A Defense Perspective. May 13, 2008 5345
Framing the future: a first look at FASB's GAAP codification. Pounder, Bruce May 1, 2008 2379
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
UK GAAP - Distributable Profits. Apr 2, 2008 699
CPA obligations for addressing errors and omissions. Wilson, Peter S. Apr 1, 2008 1451
2007 in review: Congressional impact on CPA profession. Dinackus, Lisa M. Mar 1, 2008 2043
Warning: U.S. GAAP likely headed for extinction. Cangemi, Michael P. Mar 1, 2008 795
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
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
GAAP vs. IFRS: SEC weighs in. Jan 1, 2008 107
Board seeks comments on small firm controls. Whitley, J. Brief article Dec 1, 2007 239
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
Refining fair value measurement: FASB 157 upgrades the quality of financial reporting. Miller, Paul B.W.; Bahnson, Paul R. Nov 1, 2007 2953
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
UK GAAP - FRSSE 2007. Williamson, Smith & Jul 19, 2007 693
IFRS For Financial Instruments: Technical Accountants And Financial Instrument Experts Providing IFRS Advisory Services. Jun 5, 2007 856
IFRS: coming to America: what CPAs need to know about the new global GAAP. Gill, Lawrence M. Jun 1, 2007 2410
How new standards for auditors will likely affect the governments they audit. Gauthier, Stephen J. Jun 1, 2007 2281
Internal control guidance: not just a small matter. Landes, Charles E. Mar 1, 2007 2708
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
PCAOB proposes audit standards. Whitley, J. Feb 1, 2007 323
Changes in accounting for changes: implementation implications of FASB 154. Aldridge, C. Richard Feb 1, 2007 4080
Proposed Changes To The AIM Rules Effective Early 2007. Oct 9, 2006 3767
It's now the second year A.S.O. (after Sarbanes-Oxley). Brief article Sep 1, 2006 77
Coming soon: AICPA practice guide for fiduciary (trust) accounting. McNamara, Lawrence H., Jr. Sep 1, 2006 522
Financial valuation and business valuation emerge. Crain, Michael A. Sep 1, 2006 517
Re-presenting Financial Performance. Lang, Ms Yvonne Aug 1, 2006 708
GAO seeks comments on 2006 Yellow Book exposure draft. Cain, A. Aug 1, 2006 356
New fraud guidance: communication is the name of the game where fraud is suspected. Madray, J. Russell Jan 1, 2006 2860
PCAOB Professional Standards and Related Rules (including SEC-Approved Releases and PCAOB Staff Q&A Guidance). Jan 1, 2005 131

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