Laws, regulations and rules subtopic
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Articles
1-95 out of 95 article(s)
| Title |
Author |
Type |
Date |
Words |
| Balancing governmental budgets: under GASB 54. |
Chase, Bruce W.; Montoro, John B. |
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Nov 1, 2009 |
3458 |
| Statement of Financial Accounting Standards No. 165 - subsequent events. |
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Aug 1, 2009 |
2186 |
| A fresh approach for compilation and review. |
Ratcliffe, Thomas A.; Landes, Charles E.; Glynn, Michael P. |
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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. |
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Apr 1, 2009 |
740 |
| Insurance - Proof Required To Establish Pre-Contractual Misrepresentation/Non-Disclosure. |
Netherway, Stephen |
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Feb 24, 2009 |
722 |
| Using IFRS to drive business development: opportunities for small and midsize firms. |
Deane, Jeffrey T.; Heilman, Stephen H. |
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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 |
| 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. |
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Nov 1, 2008 |
3394 |
| Successfully navigating OPEB: new standards cast light on governments' post-employment liabilities. |
Berman, Eric S.; Rahn, Donald L. |
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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 |
| Accounting for gift cards: an emerging issue for retailers and auditors. |
Kile, Charles Owen, Jr. |
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Nov 1, 2007 |
2755 |
| 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 |
| Account reconciliation: an underappreciated control: this procedure has become even more important since Sarbanes-Oxley's passage. |
Vorhies, James Brady |
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Sep 1, 2006 |
2107 |
| Accounting for uncertainty in income taxes - the effect of FASB Interpretation No. 48. |
Davis, Paige L. |
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Jul 1, 2006 |
4529 |
| 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 |
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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 |
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Jan 1, 2005 |
150 |
| Continuous disclosure reviews. |
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Brief Article |
Nov 1, 2004 |
117 |
| Canadians get guidance on MD&A disclosure. (Disclosure). |
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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 |
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Jun 1, 2003 |
3650 |
| Auditing laws on tap: CBA discusses everything from audit documentation to restatements. |
Allen, Bruce C. |
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Dec 1, 2002 |
827 |
| Threshold Test for Non-Party Disclosure. |
Smith, Herbert |
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Oct 9, 2002 |
1029 |
| New SEC requirements force executives to act quickly. |
Heredia, Carlos D.; Davis, Clint B. |
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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 |
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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 |
| Form 4s Required to be Filed Within Two Business Days of Transaction Beginning August 29, 2002. |
Davison, Jan; Froling, Deborah |
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Aug 20, 2002 |
1033 |
| Sarbanes-Oxley Act of 2002. |
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Aug 13, 2002 |
5799 |
| Overview of the Sarbanes-Oxley Act of 2002. |
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Aug 13, 2002 |
3474 |
| The Directors' Remuneration Report Regulations 2002. |
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Aug 7, 2002 |
2160 |
| IRS Announces Amnesty Program For Section 527 Organizations. |
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Brief Article |
Aug 2, 2002 |
992 |
| SEC orders CEOs, CFOs to certify accuracy of annual reports. (SEC News). |
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Brief Article |
Aug 1, 2002 |
155 |
| 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. |
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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 |
| 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 |
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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. |
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Apr 18, 2002 |
2557 |
| Tax shelter disclosures. |
Laffie, Lesli S. |
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Apr 1, 2002 |
375 |
| Asset impairment and disposal: new accounting guidance for long-lived assets. |
Luecke, Randall W. |
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Mar 1, 2002 |
4163 |
| Adequate disclosure avoids Sec. 6662 penalty. |
Goldberg, Michael J. |
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Feb 1, 2002 |
414 |
| IRS guidance on Gramm-Leach-Bliley Act and return preparers. |
Fiore, Nicholas J. |
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Feb 1, 2002 |
159 |
| Regulation Fair Disclosure (Reg FD) ... and Beyond. (Financial Reporting). |
Heffes, Ellen M. |
Brief Article |
Jan 1, 2002 |
964 |
| 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. |
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Brief Article |
Oct 1, 2001 |
504 |
| Two New GASB Standards. |
GAUTHIER, STEPHEN |
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Oct 1, 2001 |
1507 |
| Know when to hold 'em: minimizing disclosure of corporate environmental information. |
Fiechtl, Rebecca |
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Sep 22, 2001 |
12375 |
| TECHNICAL AMENDMENTS TO DISCLOSURE STANDARDS. |
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Brief Article |
Aug 1, 2001 |
85 |
| ... And nothing but the truth: uncovering fraudulent disclosures. |
Wells, Joseph T. |
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Jul 1, 2001 |
2021 |
| GUIDANCE ON PUBLIC DISCLOSURE OF MARKET RISK AND CREDIT QUALITY. |
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Brief Article |
May 1, 2001 |
137 |
| SEC Rule Impacts Information Sharing. |
BRUNE, C. |
Brief Article |
Apr 1, 2001 |
354 |
| Ready to Disclose How You Protect Your Clients' Privacy? |
ALLEN, BRUCE |
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Mar 1, 2001 |
1317 |
| After Regulation FD: talking to your constituents. |
McCarthy, Ed |
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Feb 1, 2001 |
4240 |
| NO TIPPING ALLOWED. |
LLOYD, BRIAN |
Brief Article |
Feb 1, 2001 |
516 |
| Making the world safe for franchising: Nieman v. Dryclean U.S.A. |
Beyer, David A.; McIntosh, Andrew L. |
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Feb 1, 2001 |
2172 |
| from the EDITOR. |
Marshall, Jeffrey |
Brief Article |
Jan 1, 2001 |
505 |
| REG FD's LEVELING EFFECT. |
Millman, Gregory J. |
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Jan 1, 2001 |
2962 |
| NEW RULE LEVELS THE PLAYING FIELD. |
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Brief Article |
Dec 1, 2000 |
221 |
| SEC bans selective disclosure. |
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Oct 1, 2000 |
575 |
| ASAE Delivers Letter to Congress. |
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Brief Article |
Oct 1, 2000 |
257 |
| AICPA Amendment Added to House Bill to Set Up Privacy Commission. |
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Brief Article |
Sep 1, 2000 |
146 |
| Private-sector group to focus on disclosure. |
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Aug 1, 2000 |
236 |
| ASAE Asks IRS for Guidance on Disclosure Law's Application to State Groups. |
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Brief Article |
Aug 1, 2000 |
229 |
| Walking the tightrope: the new tax shelter disclosure regulations. |
Harrison, Jack F. |
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Jul 1, 2000 |
6579 |
| Corporate tax shelter regulations: disclosure of reportable transactions. |
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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 |
| Accounting Implications of SOP 98-2 for Auditors. |
Pelfrey, Sandra |
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May 1, 2000 |
2536 |
| Sunshine in litigation. |
Shaw, Ray |
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Jan 1, 2000 |
2771 |
| Y2K snarls could show up on state and local audits. |
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Mar 1, 1999 |
558 |
| OIG issues provider self-disclosure protocol. |
Pontius, C. Anne |
Column |
Jan 1, 1999 |
1156 |
| Pension and other post-retirement benefits disclosures for closely-held companies under SFAS 132. |
Jordan, Charles E.; Clark, Stanley J. |
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Dec 1, 1998 |
1589 |
| Materiality out in postretirement statements. |
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Feb 1, 1998 |
291 |
| SFAS No. 128: conforming with international standards. |
Carpenter, Brian W. |
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Jun 1, 1997 |
4318 |
| SOP 94-6 addresses the need for improved Disclosure of Significant Risks & Uncertainties. |
Thompson, James H. |
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Mar 1, 1997 |
3868 |
| SEC suspends effort to streamline corporate disclosure documents. |
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Jan 1, 1996 |
530 |
| FASB 123: putting together the pieces. |
Mountain, James R. |
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Jan 1, 1996 |
2639 |
| Fair value accounting: a step in the right direction. |
Tanju, Deborah W. |
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Mar 1, 1995 |
2650 |
| The new SEC disclosure rule 15c-12: questions and answers. |
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Feb 1, 1995 |
5445 |
| Asset impairment disclosures: will accounting for asset impairment lead to performance impairment? |
Smith, Kimberly J. |
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Dec 1, 1994 |
2176 |
| Disaggregated information: time to reconsider. |
Deppe, Larry A. |
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Dec 1, 1994 |
2488 |
| FASB retains effective date of Statement 114. |
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Brief Article |
Oct 1, 1994 |
157 |
| Full disclosure of interest capitalization decisions. |
Scofield, Barbara |
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Apr 1, 1994 |
3890 |
| Co-ops coming to grips with accounting change. |
Weiss, Lois |
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Nov 18, 1992 |
1081 |
| FAS 105: the future of disclosure standards for financial instruments. |
Lavin, David |
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Nov 1, 1992 |
1422 |
| Postretirement benefits: a growing employment problem. |
Gregg, Janie; Herring, Clyde |
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Nov 1, 1992 |
2840 |
| IASC issues new ED for comparability project. |
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Brief Article |
Oct 1, 1992 |
191 |
| AICPA insurance companies committee projects. |
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Oct 1, 1992 |
1219 |
| Highlights of the new taxpayer accuracy-related penalty rules. |
Bischoff, William R. |
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Jun 1, 1992 |
3525 |
| The 3 faces of liability. |
Hanson, Randall K.; Gillett, John W. |
Cover Story |
Jun 1, 1991 |
3000 |
| Materiality guidelines for extraordinary items. |
Jordan, Charles; Henderson, Jim; Gordon, Gus |
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Dec 1, 1990 |
2029 |
| What the accountant must know about SEC requirements. |
Chiu, Peter; Siegel, Joel |
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Nov 1, 1990 |
3082 |
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