Laws, regulations and rules subtopic
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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. |
|
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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 |
| Directors' Duties And Financial Reporting. |
|
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Sep 3, 2009 |
576 |
| 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 |
| Deadline Extended For Some Taxpayers Who Recently Learned Of The FBAR Reporting Requirement. |
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Aug 5, 2009 |
1265 |
| 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 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 |
| 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 |
| 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 |
| Strengthening tax services' foundation. |
Schreiber, Gerard H., Jr. |
|
May 1, 2009 |
1036 |
| 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 |
| 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. |
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Mar 4, 2009 |
1839 |
| Audit committee leaders face increasing workload. |
Ward, Ralph D. |
|
Mar 1, 2009 |
2256 |
| SEC Adopts Mandatory Use of Interactive Data for Financial Reporting. |
|
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Feb 25, 2009 |
3847 |
| 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 |
| 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 |
| 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. |
|
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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. |
|
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Jan 1, 2009 |
4886 |
| The confirmation process: auditing interpretations of AU section 330. |
|
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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 |
| Test-driving the codification: accounting research on the fast track. |
Ford, Caroline O.; Thomas, C. William |
|
Dec 1, 2008 |
3076 |
| Shaking up financial statement presentation: an early look at the FASB and IASB financial statement project. |
McClain, Guy; McLelland, Andrew J. |
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Nov 1, 2008 |
3917 |
| 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 |
| 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. |
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|
Oct 1, 2008 |
1736 |
| Impact Of International Financial Reporting Standards On Canadian Registrants. |
|
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Oct 1, 2008 |
688 |
| CBA changes: peer review, ethics and experience requirements. |
Allen, Bruce C. |
|
Sep 1, 2008 |
776 |
| Keeping Up To Date - Presenting And Interpreting Financial Statements Under IFRS. |
Lee, Natasha |
|
Aug 11, 2008 |
638 |
| SEC Proposes Mandatory Use Of XBRL Tagging Of Financial Statements. |
Romeo, Peter |
|
Jul 14, 2008 |
2286 |
| 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. |
|
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Jun 30, 2008 |
1268 |
| SEC Proposes New Rules That Would Mandate Use Of Interactive Data To Improve Financial Reporting. |
|
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Jun 27, 2008 |
2722 |
| SEC Releases Proposed Rules Requiring Financial Statements To Be Filed In XBRL Format. |
|
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Jun 26, 2008 |
1684 |
| SEC Seeks Improved Disclosure By Non-Exchange Traded REITs. |
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Jun 6, 2008 |
1340 |
| How will IFRS affect tax practitioners? |
Nevius, Alistair M. |
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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). |
|
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Jun 1, 2008 |
6486 |
| Corporate And Financial Weekly Digest - May 16, 2008. |
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May 20, 2008 |
2414 |
| SEC Allows Foreign Private Issuers To File Financial Statements Without U.S. GAAP Reconciliation. |
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Apr 14, 2008 |
3180 |
| Better evidence gathering: adopting best practices can improve audit confirmation response rates. |
McConnell, Donald K., Jr.; Schweiger, Charles H. |
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Apr 1, 2008 |
2364 |
| Countdown To The Elimination Of U.S. GAAP Reconciliation Requirements For Foreign Private Issuers. |
|
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Mar 3, 2008 |
1074 |
| Financial Audit: Federal Deposit Insurance Corporation Funds' 2007 and 2006 Financial Statements. |
|
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Mar 1, 2008 |
473 |
| Countdown To The Elimination Of U.S. GAAP Reconciliation Requirements For Foreign Private Issuers. |
|
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Feb 29, 2008 |
1074 |
| The SEC's Recent Amendments To Smaller Reporting Company Disclosures - Updated Summary Of Financial Statement Requirements. |
|
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Feb 28, 2008 |
2267 |
| SEC Allows Foreign Private Issuers To Use Financial Statements Prepared In Accordance With International Financial Reporting Standards. |
Daniels, Thomas |
|
Jan 21, 2008 |
1017 |
| Financial Audit: IRS's Fiscal Years 2007 and 2006 Financial Statement Audits. |
|
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Jan 1, 2008 |
586 |
| Financial Audit: Securities and Exchange Commission's Financial Statements for Fiscal Years 2007 and 2006. |
|
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Jan 1, 2008 |
568 |
| The intersection of FIN 48 and tax opinions. |
Benassi, Rita; Sogoloff, Randall |
|
Jan 1, 2008 |
691 |
| TEI-commissioner of IRS liaison meeting agenda. |
|
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Jan 1, 2008 |
2188 |
| Refining fair value measurement: FASB 157 upgrades the quality of financial reporting. |
Miller, Paul B.W.; Bahnson, Paul R. |
|
Nov 1, 2007 |
2953 |
| SEC Considers Allowing Non-U.S. And U.S. Issuers To Use Financial Statements Prepared In Accordance With International Financial Reporting Standards. |
Daniels, Thomas |
|
Sep 26, 2007 |
1087 |
| Unfinished Business - Planning For Mine Closure Liabilities. |
|
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Jul 9, 2007 |
5721 |
| FAR Out! - E-Reporting Now Reality For Cayman's Hedge Funds Industry. |
Lewis, Mark |
|
Jun 21, 2007 |
1282 |
| SEC And PCAOB Reform And Harmonize SOX 404 Requirements. |
|
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Jun 6, 2007 |
2001 |
| IFRS For Financial Instruments: Technical Accountants And Financial Instrument Experts Providing IFRS Advisory Services. |
|
|
Jun 5, 2007 |
856 |
| A missed opportunity. |
Dangre, Philippe |
Column |
Jun 1, 2007 |
481 |
| Canada's Securities Regulators Are Proposing That Internal Controls Be Evaluated In 2008. |
|
|
May 28, 2007 |
373 |
| Proposed New Requirements For Certification Of Internal Control Over Financial Reporting. |
|
|
May 28, 2007 |
778 |
| 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 |
| TEI urges Supreme Court to clarify nexus standard: argues in MBNA case for clear-cut physical presence standard. |
|
|
May 1, 2007 |
678 |
| Treasury Operational Risk - Are The Controls In Check? |
|
Reprint |
Apr 30, 2007 |
851 |
| Renew It Or Lose It - First PPSR Registrations Expire Soon. |
Heath, Michelle |
|
Apr 20, 2007 |
706 |
| SMEs: A New Era For Financial Reporting. |
Shapiro, Ivan |
|
Apr 18, 2007 |
445 |
| Wills And Probate. |
Chan, Francis |
|
Mar 12, 2007 |
1177 |
| The Current Status Of CFO And CEO Certifications In Canada. |
|
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Feb 20, 2007 |
1577 |
| "Let's Form A Committee"- Issues Facing Financial Institutions In Implementing The Latest Guidance On Complex Structured Finance Transactions. |
Patrikis, Ernest |
|
Jan 29, 2007 |
3122 |
| 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 |
| Certification of Internal Control: Evaluating Design. |
|
Brief article |
Nov 1, 2006 |
166 |
| Stock Options: 'Backdating and Springloading' - Are Your Records in Order? |
Belli-Bivar, Eric C.; Turrin, Liana L. |
|
Oct 12, 2006 |
2513 |
| SEC Adopts New Rules for Executive Compensation and Related Party Disclosure. |
|
|
Oct 5, 2006 |
4853 |
| It's now the second year A.S.O. (after Sarbanes-Oxley). |
|
Brief article |
Sep 1, 2006 |
77 |
| 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 |
| Summary funding statements - a reminder. |
Grant, Mark |
|
Aug 23, 2006 |
504 |
| Amendments to the FRSSE. |
|
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Aug 4, 2006 |
584 |
| Financial Reporting - IFRS & UK GAAP- July 2006. |
Lang, Yvonne |
|
Aug 1, 2006 |
3412 |
| Re-presenting Financial Performance. |
Lang, Ms Yvonne |
|
Aug 1, 2006 |
708 |
| Effective financial reporting system good for business: well-designed process needed by managers. |
Burns, Joseph |
Column |
Jul 17, 2006 |
851 |
| Accurate analysis: cost ratios and funding nonprofit infrastructure. |
Rooney, Patrick M. |
|
Apr 1, 2006 |
1743 |
| Michigan's common law right to government financial information. |
White, Nancy J.; Marcum, Tanya M.; Campbell, Elizabeth A. |
|
Sep 22, 2004 |
6996 |
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