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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| CSA Releases Proposals For Canadian Registrants And Investment Funds To Comply With International Financial Reporting Standards (IFRS). |
Myers, Barry |
Law overview |
Nov 9, 2009 |
946 |
| CSA Will Require All Registrants To Use International Financial Reporting Standards. |
Myers, Barry |
|
Jul 23, 2009 |
362 |
| IFRS Early Adoption Exemption Application - Rationale, Requirements And Process. |
|
|
Jun 30, 2009 |
495 |
| Fine-tuning financial statement disclosures. |
Wells, Mark W. |
Report |
Jun 1, 2009 |
1875 |
| 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 |
| Considering transitioning to international Financial Reporting Standards? |
Heffes, Ellen M. |
Brief article |
Mar 1, 2009 |
270 |
| 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 |
| 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 |
| Help is on its way: you have your audience's full attention. |
|
|
Jul 1, 2008 |
752 |
| Committee on Corporate reporting (CCR) staff liaisons. |
|
Conference news |
Jul 1, 2008 |
301 |
| A new day for business combinations: recognizing the whole enterprise. |
Miller, Paul B.W.; Bahnson, Paul R.; McAllister, Brian P. |
|
Jun 1, 2008 |
3470 |
| Write SMART: internal auditors can use a specific communication technique to create value-added audit reports. |
Adams, Barbara L.; Winstead, Ann S. |
|
Apr 1, 2008 |
3045 |
| Financial Reporting - IFRS First-Time Adoption - The Impact On Aim Interim Reports. |
|
|
Mar 20, 2008 |
550 |
| Roundtables discuss switch to IFRS. |
Scharf, S. |
|
Feb 1, 2008 |
404 |
| U.S. agencies release reporting guidance. |
Whitley, J. |
|
Aug 1, 2007 |
347 |
| Taking carbon into account. |
|
Brief article |
Aug 1, 2007 |
142 |
| AS2 inspections show progress. |
Whitley, J. |
Brief article |
Jun 1, 2007 |
274 |
| SMEs: A New Era For Financial Reporting. |
Shapiro, Ivan |
|
Apr 18, 2007 |
445 |
| Guidance for audit standards for nonissuers that took effect on or after December 15, 2006. |
Schubert, Darrel R. |
|
Jan 1, 2007 |
4132 |
| Assessing and responding to risks in a financial statement audit: auditors must leave a clear record in private company audits. |
Schubert, Darrel R. |
|
Jul 1, 2006 |
3229 |
| To consolidate or not: for some companies, that is the question. |
Ratcliffe, Thomas A. |
|
Dec 1, 2005 |
3538 |
| A narrow view of controls. |
Buonocore, Matthew |
|
Dec 1, 2005 |
465 |
| European federation calls for end to ambiguity over IFRS adoption. |
|
Brief article |
Nov 1, 2005 |
280 |
| FDs should prepare for even more changes to financial reporting requirements. |
|
Brief article |
Nov 1, 2005 |
80 |
| CIMA has responded to consultations on the future role of the Accounting Standards Board; the European Financial Reporting Advisory Group's discussion paper "Achieving consistent application of IFRS in the EU"; and the IASB's proposed policy for technical corrections. |
|
Brief article |
Nov 1, 2005 |
61 |
| Companies, investors and other interested parties have been invited to submit their views to the FRC about the implementation of the Combined Code. |
|
Brief article |
Sep 1, 2005 |
66 |
| Uncertain about financial reporting obligations for taxes? TEI seminar fills the bill: FAS 109 program set for September. |
|
|
Jul 1, 2005 |
398 |
| "Equivalence" Of US GAAP With IAS/IFRS? - Major Issues For US Companies Issuing Securities In The EU. |
|
|
Jun 1, 2005 |
2682 |
| The glass is half full, but that's debatable*. |
|
|
Mar 1, 2005 |
567 |
| IFRS: a turning point. |
Seidenstein, Tom |
|
Mar 1, 2005 |
521 |
| FASB, IASB form performance reporting working group. |
|
Brief Article |
Jan 1, 2005 |
107 |
| Managing International Financial Reporting Standards. |
Colman, Robert |
Brief Article |
Nov 1, 2004 |
232 |
| Significant work ahead with IFRS. |
|
|
Oct 31, 2004 |
720 |
| Global harmony? Will they save the business world from fraud and scandal, or will they plunge national economies into chaos and confusion? Professor Robert Kirk tells Louisa Roberts about his hopes and fears for the forthcoming international financial reporting standards. |
Roberts, Louisa |
|
Oct 1, 2004 |
1264 |
| Senate interest in charity reform continues. |
|
Brief Article |
Aug 1, 2004 |
103 |
| Proper pro forma reports: pro forma earnings reports may have their place but make sure your company uses them properly. By considering a few basic best practices, this shouldn't be difficult. |
Entwistle, Gary |
|
Jun 1, 2004 |
1704 |
| A question of balance: assessing the final PCAOB auditing standard. |
Sayther, Colleen |
|
May 1, 2004 |
756 |
| What's in it for me? XBRL revolutionizing business reporting. |
Roberts, Daniel |
|
May 1, 2004 |
928 |
| One-stop-shop FRSSE. |
|
Brief Article |
Apr 1, 2004 |
201 |
| IASB issues draft interpretation. |
|
Brief Article |
Apr 1, 2004 |
69 |
| PCAOB approves new audit standard: enterprise governance studied globally ... Sarbanes-Oxley section 404 progress ... computer crime on the rise ... |
Whitley, J. |
|
Apr 1, 2004 |
493 |
| A troubling requirement: why should the FASB require the expensing of options if it has no idea how it should be done? |
Hassett, Kevin A.; Wallison, Peter J. |
|
Mar 22, 2004 |
6313 |
| Profits and balance sheet developments at U.S. Commercial Banks in 2003. |
Piraino, Steve |
|
Mar 22, 2004 |
26427 |
| Market value for financial reporting: the premise. |
Dorchester, John, D., Jr. |
|
Jan 1, 2004 |
10920 |
| Strategy must drive 'Value' in IFRS financial statements. |
Lopater, Claude |
|
Dec 1, 2003 |
847 |
| Gov. signs corporate accountability legislation, fines could reach $1 million. |
|
Brief Article |
Nov 1, 2003 |
163 |
| IFRS: turning confusion to competitive advantage. |
Thomas, Alison |
|
Oct 1, 2003 |
766 |
| Global views. |
Heffes, Ellen M. |
Interview |
Sep 1, 2003 |
966 |
| Improper Influence on Conduct of Audits. |
|
|
Jun 11, 2003 |
1382 |
| GASB 34 will not affect Moody's credit rating. (News & Numbers). |
|
|
Apr 1, 2003 |
409 |
| Wake of the flood: the accounting scandals weren't all bad. Yes, they shook investor confidence. But they're also driving overdue changes in financial reporting. (Finance). |
Millman, Gregory J. |
|
Jan 1, 2003 |
1897 |
| The future of corporate reporting: from the top. (Financial Reporting). |
Heffes, Ellen M. |
Interview |
Oct 1, 2002 |
1784 |
| Not-for-Profits' reporting costs of soliciting contributed services clarified. (accounting & auditing news). |
|
Brief Article |
Jul 1, 2002 |
246 |
| GASB expands on financial reporting guidance for fundraising foundations and similar organizations. (accounting & auditing news). |
|
Brief Article |
Jul 1, 2002 |
177 |
| Charity secrecy under attack in UK. (General). |
|
Brief Article |
May 13, 2002 |
85 |
| Using pro forma? get guidance. (Industry Issues). |
|
Brief Article |
May 1, 2002 |
84 |
| AICPA issues exposure draft for proposed SAS on fraud. (AICPA News). |
|
Brief Article |
May 1, 2002 |
122 |
| Auditors' new procedures for detecting fraud; ED's proposed changes address fraudulent financial statements. |
Palmrose, Zoe-Vonna |
|
May 1, 2002 |
2608 |
| Exposure draft of new fraud standard released for comment. (accounting & auditing news). |
|
Brief Article |
Apr 1, 2002 |
217 |
| Global Standards offer opportunity. (International Accounting: Europe). |
Blanchet, Jeannot |
|
Mar 1, 2002 |
1484 |
| Survey weighs the world's accounting standards. (Update). |
Brune, Christina |
Brief Article |
Feb 1, 2002 |
342 |
| FASB Statement No. 144 Replaces No. 121. (Domestic). |
Heffes, Ellen M. |
Brief Article |
Dec 1, 2001 |
265 |
| FASB Adds Financial Performance Reporting. (Domestic). |
Heffes, Ellen M. |
Brief Article |
Dec 1, 2001 |
156 |
| FASB adds financial performance reporting to its agenda. (accounting & auditing news). |
|
Brief Article |
Dec 1, 2001 |
200 |
| GOVERNMENTAL ACCOUNTING & AUDITING IN CALIFORNIA. |
|
Brief Article |
Aug 1, 2001 |
364 |
| Identical Companies, Different Financial Statements. |
Adams, Jane B. |
Brief Article |
Jul 1, 2001 |
892 |
| Proposed Changes To Audit Reports. |
Heffes, Ellen M. |
Brief Article |
Jul 1, 2001 |
170 |
| OCBOA FINANCIAL STATEMENT GUIDANCE. |
|
Brief Article |
Jul 1, 2001 |
200 |
| FASB Examines Business and Financial Reporting, Challenges from the New Economy. |
|
Brief Article |
Jun 1, 2001 |
290 |
| Let's Be Balanced with Pro Forma Earnings. |
Livingston, Phil |
Brief Article |
Jun 1, 2001 |
411 |
| Measuring up. |
Mendoza, Carla; Zrihen, Robert |
|
Apr 1, 2001 |
2596 |
| International Accounting Standards and Their Implications for Accountants and U.S. Financial Statement Users. |
Houston, Melvin; Reinstein, Alan |
|
Mar 22, 2001 |
4858 |
| GASB Publishes Guide To Statement No. 34. |
|
Brief Article |
Feb 1, 2001 |
173 |
| An end to the plain-paper debate? |
Madray, J. Russell |
|
Jan 1, 2001 |
3306 |
| CHANGE IS IN THE AIR. |
|
|
Dec 1, 2000 |
92 |
| Disclosing disaggregated information. |
Omer, S. Craig |
|
Sep 1, 2000 |
3700 |
| Message from the National President. |
|
Brief Article |
Jun 22, 2000 |
196 |
| Department of Defense Implementation Strategies for Audited Financial Statements. |
Lyons, Sandra G. |
|
Jun 22, 2000 |
2044 |
| Auditable Financial Statements What a Difference a Year Makes! |
Elliott, Fred |
|
Jun 22, 2000 |
1468 |
| Achieving Auditable Financial Statements Within the Air Force. |
Speer, James R. |
|
Jun 22, 2000 |
1763 |
| Department of the Navy Financial Statements. |
Barber, Gregory |
|
Jun 22, 2000 |
1595 |
| Making the Case for Compliance. |
Scearce, Roger W. |
Brief Article |
Jun 22, 2000 |
875 |
| Federal Accounting Standards: Close Enough for Government Work? |
Cotton, David L. |
|
Jun 22, 2000 |
5647 |
| Improving Reporting of Property, Plant and Equipment in the Department Of Defense. |
deBardelaben, William |
|
Jun 22, 2000 |
4360 |
| Addressing DOD's Feeder Systems Issues. |
Thomas, Gerald W. |
|
Jun 22, 2000 |
1844 |
| TELLING THE GUARD STORY THROUGH CFO COMPLIANCE. |
Delaney, Russ |
|
Jun 22, 2000 |
1282 |
| SSARS ED issued on business valuation financial statements. |
|
|
Apr 1, 2000 |
192 |
| Government reporting faces an overhaul. |
Williams, James M. |
|
Jan 1, 2000 |
1956 |
| New Y2K disclosure. |
|
|
Jun 1, 1999 |
328 |
| Federal financial statements: the revolution is here! |
Riley, Curtin |
|
Jun 1, 1999 |
3988 |
| Second try at tough issue. |
|
|
May 1, 1999 |
326 |
| When should advertising be capitalized? |
Earles, Melanie |
|
May 1, 1999 |
3019 |
| Reporting model update. |
Gauthier, Stephen |
|
Apr 1, 1999 |
1039 |
| Arthur Levitt addresses "illusions". |
|
|
Dec 1, 1998 |
1561 |
| At war - disclosure of measurement uncertainties. |
Holder, William W. |
|
Dec 1, 1998 |
3733 |
| SFAS 132. |
Bloom, Robert |
|
Nov 1, 1998 |
1458 |
| FASB 132: what companies must disclose. |
Andrzejewski, Chet |
|
Sep 1, 1998 |
4673 |
| Reporting comprehensive income. |
Wilson, Arlette C.; Waters, Gary |
|
Jan 1, 1998 |
2071 |
| Reporting comprehensive income: statement of financial accounting standards No. 103. |
Strickland, S.G.; Carter, C.P. |
|
Nov 1, 1997 |
1955 |
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