Printer Friendly

Browse Accounting standards topic

Laws, regulations and rules subtopic

Articles

1-279 out of 279 article(s)
Title Author Type Date Words
CHANGES TO ACCOUNTANTS ACT INTENDED TO PREVENT FLY-BY-NIGHT ACCOUNTING PRACTICES. Nel, Lehana Mar 23, 2021 533
Public sector account officers to benefit from IPSAS certification programme. Jan 25, 2021 862
More flexibility for agreed-upon procedures: SSAE No. 19 makes changes to standards that may enhance practitioners' ability to provide value to report users. Reinstein, Alan; Miller, Cathleen L.; Fleming, John Sep 1, 2020 2564
End of LIBOR: How all industries, not just banks, can prepare; The change affects any company that has borrowed money through rate-referenced debt or has an agreement that references the London Interbank Offered Rate. Mishler, Mark D. Aug 1, 2020 2361
What to consider before deferring ASB reporting standards: The effective date delay was granted to provide relief during the coronavirus pandemic. Dohrer, Bob; Delahanty, Linda; Goldman, Ahava Aug 1, 2020 2085
INVESTORS' RISK PERCEPTION OF AUTOMOBILE ABS AFTER IMPLEMENTATION OF MAJOR ACCOUNTING DISCLOSURE REQUIREMENTS. Wharton, Arthur L., III.; Sharma, Hari; Nguyen, Sonthe Jun 22, 2020 5021
Pandemic alters lease accounting landscape: The coronavirus has led to a likely delay in the effective date of FASB's new lease standard along with other possible consequences. Austin, Stephen G.; Colbourn, Joel C.; Ohm, Ane; Mitchell, Don Jun 1, 2020 1187
Hedge accounting may be more beneficial after FASB's changes: The hedge accounting standard is now easier to apply, and companies may want to explore whether to implement it. Murphy, Maria L. Jun 1, 2020 2964
THE CASE FOR FULL DISCLOSURE: Organizations have an ethical obligation to fully and accurately provide a comprehensive package of disclosure. D'Angelo, Thomas Apr 1, 2020 3448
A Discussion of Practical Expedients in ASC Topic 842: The New Leasing Standard. Singer, Robert; Winiarski, Heather; Townsend, Maryann Mar 1, 2020 2169
Lease accounting standard requires new auditor judgments: New processes and controls will be evaluated by internal and external auditors. Austin, Stephen G. Mar 1, 2020 1727
The Gap between GAAP and Non-GAAP. Henry, Theresa F.; Wertz, Rob R.; Rosenthal, David A. Feb 1, 2020 3352
Understanding the mechanics of FASB ASC Subtopic 740-10. Swenson, Michael C. Jan 1, 2020 2038
Making use of FASB delays. Murphy, Maria L. Dec 1, 2019 560
A new path for private companies with VIEs: Preparers may elect not to consolidate in certain circumstances under FASB guidance issued in 2018. Cosper, Susan Oct 1, 2019 1352
Constructing the effective tax rate reconciliation and income tax provision disclosure. Nellen, Annette; Evans, Allison L. Aug 1, 2019 4258
THE NEW LEASE ACCOUNTING RULES AND SMALL BUSINESS: The newly updated lease accounting standard is likely to affect most small businesses that follow GAAP or IFRS. Scarbrough, Evan Jun 1, 2019 1195
ASC 606 AND TAXABLE REVENUE: The new revenue recognition standard combined with tax code changes introduced by the Tax Cuts and Jobs Act will impact when taxable revenue is recognized. Bloom, Robert Apr 1, 2019 1100
AI: NEW RISKS AND REWARDS: Will reliance on AI increase accounting and financial fraud? Nickerson, Mark A. Apr 1, 2019 2152
Private company GAAP alternatives; It's not too late: Simplified accounting remains available to private companies. Herron, Terri L.; Herbold, Joshua Mar 1, 2019 2748
Simplifying adoption of NFP financial reporting standard: These tips can help smaller tax-exempt organizations with limited staff implement FASB's new rules. Gordon, Christopher M.; Granlund, Ruth Feb 1, 2019 2704
Philippine Accounting Standards. Oct 31, 2018 789
South Korean watchdog says Samsung BioLogics violated accounting standards. Jul 12, 2018 105
Final amendments for life insurance accounting approved for August publication. Brief article Jul 1, 2018 192
Sustainability-reports.com. Anders, Susan B. Jul 1, 2018 1266
Financial Reporting Implications of the Tax Cuts and Jobs Act: Taxpayers need to deal with new realities quickly. Levin, Rick; Cherveny, Luke Cover story Jul 1, 2018 2901
Keeping covenants: Getting debt ratios right; A 2015 FASB standard may move companies out of compliance with indebtedness thresholds. Drum, John; Stangle, Bruce; Starfield, Richard Jun 1, 2018 2262
Reporting on Audits Conducted under: Dual Standards. Levy, Howard B. May 1, 2018 1422
MP: Application of int'l accounting standards should not affect small business in Azerbaijan. Apr 27, 2018 289
FASB addresses questions about hedge accounting. Brief article Mar 1, 2018 165
Implications of Pushdown Accounting. Rashty, Josef Mar 1, 2018 1887
Changes to Accounting for Employee Share-Based Payment: ASU 2016-09 May Increase Volatility of Diluted EPS. Rashly, Josef Mar 1, 2018 2587
SEC STAFF BULLETIN FOR NEW TAX LAW. Barlas, Stephen Brief article Mar 1, 2018 119
Making the Transition to GASB's Codification from of the Original Pronouncements. Levine, Michele Mark Feb 1, 2018 1359
How Franchising Avoided the Worst of the FASB Storm: An IFA task force saved franchisors money with the FASB decision, and potentially much more in negative business impacts with prospective franchisees, unhappy franchisees and regulators. Johnson, Darrell Feb 1, 2018 1009
Public companies urged to focus on effect of new standards on internal controls. Brief article Feb 1, 2018 177
CAM versus KAM--A Distinction without a Difference? Making Judgments in Reporting Critical Audit Matters. Jermakowicz, Eva K.; Epstein, Barry J.; Ramamoorti, Sridhar Feb 1, 2018 3828
Exposure draft released on interest expenses from construction projects. Brief article Jan 1, 2018 157
Accounting law changes will likely be an added expense. Dec 9, 2017 592
Accounting changes will likely be an added expense. Dec 9, 2017 634
Accounting and Auditing Regulatory Structure: U.S. and International. Gnanarajah, Raj Report Jul 1, 2017 18747
ACCOUTING AND MARKETING DIMENSIONS OF INNOVATIONS. Dyhdalewicz, Anna; Widelska, Urszula Jun 1, 2017 6925
New leadership needed in government financial reporting. Bergman, Bill Apr 1, 2017 1158
Lease accounting revamp. Vollmer, Sabine Apr 1, 2017 531
Definition of a business: a new ASU from the FASB provides guidance for determining whether a set of assets and activities is a business. Stone, Ed Brief article Mar 1, 2017 201
TEI questions the utility of proposed updates to ASC 740. Mar 1, 2017 4129
White renews call for IFRS. Brief article Feb 1, 2017 113
Reporting of discontinued operations: past, present, and future. Dickins, Denise; McCarthy, Mark; O'Reilly, Dennis; Schneider, Douglas Feb 1, 2017 1720
Debt funding for water conservation programs. Harrington, Ed; Koehler, Cynthia Oct 1, 2016 2593
Getting familiar with OPEB: here's how GASB's standards for other post-employment benefits compare with previous standards. McAllister, Brian; Spinelli, Connie; Belger, Diane Aug 1, 2016 2825
The materiality mystery: the gap in GAAS. Jacoby, Julian; Levy, Howard B. Viewpoint essay Jul 1, 2016 3182
FASB's new standard for classifying deferred taxes: an expedient solution. Jordan, Charles E. Jul 1, 2016 802
The state of FASB's simplification initiative: toward a simpler GAAP. Jones, Jefferson P. Jul 1, 2016 2280
It's amazing what CPAs can do: made to measure. Kravitz, Richard H. Editorial Jul 1, 2016 643
The bilingual CPA: are you fluent in IFRS and U.S. GAAP? Campbell, Terry Mar 1, 2016 1815
What auditors need to know about SOX Section 404(a) reports: hidden risks and responsibilities. Levy, Howard B. Feb 1, 2016 1126
Recognizing software revenue: ASU 2014-09 likely will lead to more aggressive revenue recognition for software companies. Rick, Brian; Churyk, Natalie Tatiana; Reinstein, Alan Report Feb 1, 2016 3611
New guidance on the GAAP Hierarchy. Gauthier, Stephen J. Dec 1, 2015 415
TEI comments on FASB employee share-based payment accounting rules. Nov 1, 2015 2316
PIA: Investments compatible with national legislations, accounting standards. Oct 27, 2015 223
Revenue recognition revisited: one-year delay and other clarifications proposed in convergence project. Tysiac, Ken Apr 1, 2015 593
Changes are proposed for accounting for income taxes under FASB ASC. Tysiac, Ken Apr 1, 2015 577
Operation broken gate: the SEC is holding gatekeepers accountable. Boyle, Douglas M.; Boyle, James F.; Carpenter, Brian W.; Mahoney, Daniel P. Jan 1, 2015 3008
Valuation in the public sector. Reference factor in a credible and fair administration. Deaconu, Adela; Nistor, Cristina Silvia Oct 1, 2014 7805
Summary of the new FASB and IASB revenue recognition standards. Streaser, Scott; Sun, Kevin Jialin; Zaldivar, Ignacio Perez; Zhang, Ran Jun 22, 2014 4137
Lease accounting change: it's not over yet. DiSalvio, Joan; Dorata, Nina T. Jun 22, 2014 3338
The private company council financial reporting standard setting for private companies. Buchholz, Alexander K.; Pilato, Biagio Jun 22, 2014 5839
New consolidation requirements under IFRS. Gornik-Tomaszewski, Sylwia; Larson, Robert K. Jun 22, 2014 5008
Revenue recognition: how we got here and where it will take us. Bloom, Robert; Kamm, Jacob Jun 22, 2014 2076
The effect of FIN 48 on financial reporting: lessons from the first five years. Mynatt, Patricia; Schroeder, Richard; Wiggins, Casper Apr 1, 2014 4434
Reporting and disclosures using non-GAAP financial measures. Rashty, Josef; O'Shaughnessy, John Mar 1, 2014 3320
The SEC'S renewed focus on accounting fraud: insights and implications for auditors and public companies. Boyle, Douglas M.; Boyle, James F.; Carpenter, Brian W. Feb 1, 2014 3195
Applying technology to accounting fraud. Murphy, Maria L. Editorial Feb 1, 2014 898
Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries/Determinantes de la adopcion de las Normas Internacionales de Contabilidad IAS/IFRS por los paises en desarrollo. Zehri, Fatma; Chouaibi, Jamel Dec 1, 2013 6487
Financial reporting rules and small business. Briggs, Frederick G., Jr. Oct 18, 2013 654
Breaking dawn: proposed private company accounting principles. Bloom, Robert; Weinstein, Gerald Oct 1, 2013 2911
What due care means for CPAs: examining the standards and relevant case law. Lawson, Celia; Love, Vincent J.; Manisero, Thomas R. Oct 1, 2013 2865
India Company Law Overhaul Improves Shareholder Rights and Accounting Standards. Aug 9, 2013 293
Reinforcing enforceability: a single word in proposed revenue-accounting standards could significantly alter the income statements of many entities. Pounder, Bruce Aug 1, 2013 1378
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 1452
FASB changes leadership, not direction: new board chairman to focus on convergence projects and private companies. Tysiac, Ken Jul 1, 2013 572
Japanese uncertainty in a shift to IFRS: waiting on the SEC, Japan throttles back in a move toward IFRS with an abundance of caution and a bit of uncertainty. Burkholder, Steve Jul 1, 2013 2033
Accounting for goodwill: back to the good old days? Dissatisfaction with present accounting standards for goodwill has prompted standards setters and their constituents to look to the past for potential relief. Pounder, Bruce Jul 1, 2013 814
House bill would tie the PCAOB's hands on auditor rotation. Barlas, Stephen Jul 1, 2013 442
The FASB endorses three Private Company Council proposals. Barlas, Stephen Brief article Jul 1, 2013 251
Independence is in the eye of the beholder. Ference, Sarah Beckett Jun 1, 2013 1434
TEI comments on PIR of ASC 740. May 1, 2013 2933
Opinions mixed on FASB framework for private company financial reporting. Cheney, Glenn Alan Dec 1, 2012 1397
Another fair value controversy. Pounder, Bruce Nov 1, 2012 1194
IMA's recent advocacy efforts. Devonish-Mills, Linda Nov 1, 2012 1341
GAAP or non-GAAP? Smetanka, Rick Nov 1, 2012 1558
Are CFOs better served with principles? Based accounting standards? Illiano, Gary Oct 1, 2012 1896
An investigation of the decision influences that lead nations to adopt and require implementation of international financial reporting standards. Johnson, Gary G.; Hicks, Mary Beth Report Sep 22, 2012 9057
Update on the IFRS XBRL taxonomy--2012. Brands, Kristine Sep 1, 2012 1278
The sate of major FASB IASB convergence projects. Garmong, Sydney K. Sep 1, 2012 2215
The controversy over private company reporting standards: recommendations of the Blue Ribbon Panel and the Financial Accounting Foundation's response spark new debate. Lynch, Nicholas C. Jul 1, 2012 5632
FAF creates Private Company Council. Tysiac, Ken Jul 1, 2012 652
Insurance regulations probed at key forum. May 23, 2012 358
Private company accounting standards: new road or same old path? Cheney, Glenn Alan Mar 1, 2012 1688
Surf's up: wax those boards: wave of financial reporting is coming. O'Brien, William F. Jan 1, 2012 2512
Accounting conceptual frameworks: a comparison of FASB and IASB approaches. Kaminski, Kathleen A.; Carpenter, Jon R. Dec 22, 2011 5039
Non-GAAP financial measures: what not to report: SEC regulations prohibit public companies in the United States from publishing certain types of financial information. Pounder, Bruce Oct 1, 2011 1138
Fall advocacy review. Sep 1, 2011 2245
Statement on auditing standards - revised applicability of statement on auditing standards no. 100, interim financial information. Jul 1, 2011 706
Statement on standards for accounting and review services - revised applicability of statements on standards for accounting and review services. Jul 1, 2011 484
Statement on auditing standards - filings with the Securities and Exchange Commission under the Securities Act of 1933. Jul 1, 2011 5051
Statement on auditing standards - consistency of financial statements. Jul 1, 2011 2462
Clarified auditing standards: the quiet revolution: redrafting brings both significant and subtle changes. Morris, Jan Taylor; Thomas, C. William Jun 1, 2011 2774
80 Years of regulations and accounting standards. Young, Michael R.; Heffes, Ellen M. Jun 1, 2011 2818
The convergence of IFRS and U.S. GAAP: what will the SEC's next step bee. Tyson, Tom Jun 1, 2011 3820
Statement on auditing standards - special considerations - audits of single financial statements and specific elements, accounts, or items of a financial statement. May 1, 2011 10209
Statement on auditing standards - special considerations - audits of group financial statements (including the work of component auditors). May 1, 2011 23876
80 years and counting: the changing role of financial management. Howell, Robert A. May 1, 2011 2802
Statement on auditing standards-forming an opinion and reporting on financial statements. Apr 1, 2011 13330
Statement on auditing standards-modifications to the opinion in the independent auditor's report. Apr 1, 2011 11108
Statement on auditing standards-emphasis-of-matter paragraphs and other-matter paragraphs in the independent auditor's report. Apr 1, 2011 4854
Switching from LIFO: strategies for change. Hughen, Linda; Livingstone, Jane R.; Upton, David Apr 1, 2011 2924
Do accounting rules matter? The dangerous allure of mark to market. Epstein, Richard A.; Henderson, M. Todd Mar 22, 2011 20938
Wendy Hambleton, Partner and Director, National SEC Department, BDO USA LLP to Speak at KC's Adopting IFRS: Implications on Private Companies Live Webcast. Mar 10, 2011 638
Healthier accounting standards for healthcare entities. Pounder, Bruce Mar 1, 2011 1388
XBRL beyond SEC filings. John Chironna; Zwikker, Ernst Mar 1, 2011 1293
Paul Munter, Partner, Department of Professional Practice, KPMG LLP to Speak at KC's Adopting IFRS: Implications on Private Companies Live Webcast. Mar 1, 2011 536
The Knowledge Congress Has Scheduled a Live Webcast on Adopting IFRS: Implications on Private Companies. Feb 16, 2011 365
Statement on Auditing Standards - opening balances - initial audit engagements, including reaudit engagements. Feb 1, 2011 6780
Standards overseer to consider proposal for private company financial reporting. DeFelice, Alexandra Feb 1, 2011 1426
Statement on Standards for Attestation Engagements - reporting on compiled prospective financial statements when the practitioner's independence is impaired. Feb 1, 2011 514
Statement on Auditing Standards - analytical procedures (redrafted). Feb 1, 2011 3871
Statement on Auditing Standards - reports on application of requirements of an applicable financial reporting framework. Feb 1, 2011 2211
Blue-ribbon panel wants to create new board. Brief article Jan 1, 2011 101
Panel poised to recommend separate board, U.S. GAAP exceptions for private companies. DeFelice, Alexandra Dec 1, 2010 1708
Statement on quality control standards - a firm's system of quality control (redrafted). Dec 1, 2010 13033
Statement on auditing standards - related parties (redrafted). Nov 1, 2010 9025
Statement on auditing standards - external confirmations. Nov 1, 2010 6528
Statement on auditing standards - subsequent events and subsequently discovered facts. Nov 1, 2010 7358
Statement on auditing standards - audit sampling (redrafted). Nov 1, 2010 4144
Changeover to IFRS: the European experience. Peyret, Jean-Luc; Rueff, Nicole Legislation Nov 1, 2010 1515
IFRS comes to Canada. Walsh, Mark Sep 1, 2010 1561
'Tsunamis' ahead for businesses? Graham, Chris Sep 1, 2010 783
Financial regulatory reform: what you need to know. Lamoreaux, Matthew G. Sep 1, 2010 2261
FRC and SBC continue their influential voice. Devonish-Mills, Linda Aug 1, 2010 1263
The journey toward IFRS in the United States. Derstine, Robert P.; Bremser, Wayne G. Jul 1, 2010 2576
IFRS adoption: some general issues to remember. Jones, Richard C. Jul 1, 2010 2034
Accounting for small businesses: the role of IFRS. Christie, Nancy; Brozovsky, John; Hicks, Sam Jul 1, 2010 2837
The impact of Sarbanes Oxley Act on international accounting and multinational enterprises. Aghimien, Peter Jun 22, 2010 8565
On his majesty's secret service: accounting for the secret service in a time of national peril 1782-1806. Funnell, Warwick N. Report Jun 1, 2010 9680
Is IFRS for SMEs for your company? Miller, Robert S. Jun 1, 2010 820
New GAAP for multiple deliverables: revenue recognition changes require businesses to disclose more about transactions. Weinstein, Gerald P.; Yacobozzi, Nicholas A. Jun 1, 2010 2717
Capitalizing Lease payments: Potential effects of the FASB/IASB plan. Grossman, Amanda M.; Grossman, Steven D. May 1, 2010 3157
ARRA and Single audits: addressing the risks and challenges. Schmutte, James L.; Duncan, James R. May 1, 2010 3339
Key provisions of IFRS for small and medium-sized entities. Seifert, Deborah L.; Lindberg, Deborah L. May 1, 2010 2857
The benefit of hindsight. Pounder, Bruce Column Apr 1, 2010 1280
New SEC convergence statement extends potential deadline. Barlas, Stephen Apr 1, 2010 421
Consolidation near on global standard: boards in the US and Europe are preparing to release proposals for insurance accounting. Stein, Robert Apr 1, 2010 551
Internal Revenue Service meets FIN 48. Cheney, Glenn Apr 1, 2010 1654
The subprime lending crisis and reliable reporting: limitations to the use of fair value in unstable markets. Foster, Benjamin P.; Shastri, Trimbak Report Apr 1, 2010 3526
Incorporating highest and best use into accounting standards expands opportunities for appraisers. Johnson, I. Richard; Atwood, K. Edward; Walther, Larry Mar 22, 2010 6003
Representatives of more than 20 organizations including the AICPA agreed on a proposal to form a committee that would oversee development of an integrated reporting model. Mar 1, 2010 377
GASB issued two statements intended to improve consistency in the measurement and financial reporting of other post-employment benefits (OPEB) such as retiree health insurance, and the effects of municipal bankruptcy. Mar 1, 2010 326
Countdown to convergence: track the overhaul of U.S. GAAP and IFRS over the next 15 months. Lamoreaux, Matthew G. Mar 1, 2010 3727
Statement no. 57 of the Governmental Accounting Standards Board-OPEB measurements by agent employers and agent multiple-employer plans. Mar 1, 2010 1276
Statement no. 58 of the Governmental Accounting Standards Board-accounting and financial reporting for chapter 9 bankruptcies. Mar 1, 2010 2197
Adopting IFRS: guidance for U.S. Entities under IFRS 1. Gornik-Tomaszewski, Sylwia; Jermakowicz, Eva K. Mar 1, 2010 4443
Auditing considerations in an IFRS reporting environment. Langmead, Joseph M.; Michenzi, Alfred R. Mar 1, 2010 3711
Practical implications of fair value hedges on available-for-sale debt securities. Duangploy, Orapin; Pence, Diana Kay Mar 1, 2010 5594
Financial reporting: so many red herrings. Kranacher, Mary-Jo Editorial Mar 1, 2010 762
The implications of IFRS on the functioning of the securities antifraud regime in the United States. Phillips, Lance J. Feb 1, 2010 15561
Is it time to consolidate? Pounder, Bruce Feb 1, 2010 1466
SEC pay reporting changes seen as minor. Feb 1, 2010 329
U.S. House passes two bills encouraging XBRL use. Feb 1, 2010 621
New year, new challenges: the future of financial reporting--for both public and private companies--is at a tipping point as the SEC is poised to announce next steps in its proposed IFRS roadmap. Hollein, Marie Column Jan 1, 2010 715
The new decade fresh start or more of the same? Ladd, Scott Jan 1, 2010 1752
A world of change ... for public and private companies. Orenstein, Edith; Miller, Matt Jan 1, 2010 762
CFIT promotes transparency in D.C. Jan 1, 2010 315
Fair value changes ahead. MacDonald, Linda A. Jan 1, 2010 3293
A new paradigm of reporting: the basics of International Financial Reporting Standards. Lindberg, Deborah L.; Seifert, Deborah L. Jan 1, 2010 1967
The 'cry wolf' problem in current fraud auditing standards. McKee, Thomas E. Jan 1, 2010 2265
Investor protection: to be or not to be? Kranacher, Mary-Jo Jan 1, 2010 816
Accounting for financial instruments: post-crisis changes, part 2: as the IASB and the FASB over-haul their accounting standards for financial instruments, observers wonder whether IFRS and U.S. GAAP will converge or diverge in this area. Pounder, Bruce Column Jan 1, 2010 1079
FASB reform goes down in flames. Barlas, Stephen; Christensen, Dallon; Torian, Richard Jan 1, 2010 331
To impair or not to impair? Corporate accounting debate heats up again. Anderson, Heather Dec 23, 2009 662
Accounting for uncertainty in income taxes and nonpublic entities. Godkin, Rebecca Dec 1, 2009 1499
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
The effect of IFRS implementation on tax. McGowan, John R.; Wertheimer, Matt Dec 1, 2009 5092
Accounting for financial instruments: post-crisis changes, Part 1. Pounder, Bruce Editorial Dec 1, 2009 1210
SFAS No. 157 and the current banking crisis: fair value is part of the reform process with the SEC, at the fed, and in Congress. Sanders, Thomas B. Dec 1, 2009 2518
Managing the challenge of OPEB: the solution Gwinnett County, Georgia, developed for implementing GASB Statement No. 45 permits it to continue providing affordable benefits for the foreseeable future. Pickens, Roger Dec 1, 2009 1968
GFOA updates best practice on fund balance. Gauthier, Stephen J. Dec 1, 2009 767
Is standard setting independence at stake, again? Would investors trust 'Generally Accepted Flexible Accounting Principles?'. Cheney, Glenn A. Dec 1, 2009 1044
Financial Reporting's eternal quest: what do users want/need? Sinnett, William M.; Laing, Roland L. Reprint Dec 1, 2009 2604
Are operating leases dead? Boyadjis, George Dec 1, 2009 754
Proposed changes in revenue recognition under U.S. GAAP and IFRS. Mintz, Steven M. Dec 1, 2009 3326
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
Keeping up with the FASB Codification. Pounder, Bruce Oct 1, 2009 1148
SEC issues guidance on FASB Codification. Brief article Oct 1, 2009 115
XBRL: here to stay: complying with, benefitting from SEC mandate. Bourdon, Christopher J.; Cohen, Eric E. Oct 1, 2009 1590
Members in the news. Column Sep 1, 2009 291
EUROPE SETTING THE PACE. Aug 28, 2009 2287
Industry CPAs fully join the profession. Grumet, Louis Column Aug 1, 2009 586
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
The codification of GAAP: what tax executives need to know. Fisher, Mark; Paul, Rich; Loo, Alice; Dong, Tom Jul 1, 2009 4371
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
Audit risk and IFRS: does increased flexibility increase audit risk? Marden, Ronald E.; Brackney, Kennard S. Report Jun 1, 2009 4037
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
Changes proposed under the FASB exposure draft on earnings per share. Englard, Baruch May 1, 2009 2231
COMPANY LAW : MINISTERS CALL FOR EU-US PARITY ON ACCOUNTING. Apr 7, 2009 647
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
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
New law addresses mobility for CPAs. Grumet, Louis Mar 1, 2009 534
International Financial Reporting Standards: the road ahead. Langmead, Joseph M.; Soroosh, Jalal Report Mar 1, 2009 6015
Unclaimed property: a FAS 5 minefield. Buechler, William F.; Marks, Jonathan T. Mar 1, 2009 2974
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
It's been a long time coming. Grumet, Louis Feb 1, 2009 617
A Guide to using the Accounting Standards Codification. Toerner, Michael C. Feb 1, 2009 2482
Less can be more: recent examples of cooperation between the United States and European Union on securities regulation. Becker, Dania S. Jan 1, 2009 12974
Accounting for expenses; A risk-prone area. Martin, Jim Jan 1, 2009 4061
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
SEC publishes IFRS roadmap. Barlas, Stephen Brief article Jan 1, 2009 315
Determining fair value: the very essence of valuation is the professional judgment of the appraiser, not just a set of rules. King, Alfred M. Cover story Jan 1, 2009 3739
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
Comparison of the Reporting bases: case of Czech and Lithuania. Strouhal, Jiri; Mackevicius, Jonas; Zverovich, Svetlana Nov 1, 2008 518
ACCOUNTING STANDARDS : FAST-TRACK PROCEDURE FOR FINANCIAL INSTITUTIONS'aACCOUNTS. Oct 15, 2008 953
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
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
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
Fair value Accounting from theory to practice: implementation of SFAS No. 157 will be tumultuous, painful, and require significant adjustment for U.S. Accounting professionals. Campbell, Ronald L.; Owens-Jackson, Lisa A.; Robinson, Diana R. Column Jul 1, 2008 3850
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
Framing the future: a first look at FASB's GAAP codification. Pounder, Bruce May 1, 2008 2379
CPA obligations for addressing errors and omissions. Wilson, Peter S. Apr 1, 2008 1451
Panel spars over details of international accounting standards. Connolly, Jim Mar 17, 2008 644
Warning: U.S. GAAP likely headed for extinction. Cangemi, Michael P. Mar 1, 2008 795
Threats to the CPA credential in the international marketplace. Campbell, Michael C.; Howard, C. Randy Mar 1, 2008 4340
New accounting rules for defined benefit pension plans. Shaw, Kenneth W. Mar 1, 2008 1657
Widespread acceptance of IFRS continues: is it time for U.S. companies to prepare for the transition? Cabrera, Luis Mar 1, 2008 1357
2007 in review: Congressional impact on CPA profession. Dinackus, Lisa M. Mar 1, 2008 2043
FASB wants feedback on codification. Williams, Kathy Feb 1, 2008 320
COMPANY LAW : REGULATION ON EQUIVALENCE OF THIRD-COUNTRY ACCOUNTING STANDARDS. Jan 9, 2008 238
GAAP vs. IFRS: SEC weighs in. Jan 1, 2008 107
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
Insurers mull FASB insurance contracts project. Connolly, Jim Aug 13, 2007 459
IFRS: coming to America: what CPAs need to know about the new global GAAP. Gill, Lawrence M. Jun 1, 2007 2410
The SEC preempts the accounting principles board in 1965: the classification of the deferred tax credit relating to installment sales. Zeff, Stephen A. Jun 1, 2007 9509
The end of betterment accounting: a study of the economic, professional, and regulatory factors that fostered standards convergence in the U.S. railroad industry, 1955-1983. Heier, Jan R.; Gurley, A. Lee Jun 1, 2007 12336
How new standards for auditors will likely affect the governments they audit. Gauthier, Stephen J. Jun 1, 2007 2281
Fixing 404. Grundfest, Joseph A.; Bochner, Steven E. Jun 1, 2007 16218
Uncertainties created by FIN 48, Accounting for Uncertainty in Income Taxes. Radin, Arthur J. Viewpoint essay Apr 1, 2007 2469
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
Transparency and understandability, but for whom? How different standards setters define the 'average user'. Ewer, Sid R. Cover story Feb 1, 2007 3550
Changes in accounting for changes: implementation implications of FASB 154. Aldridge, C. Richard Feb 1, 2007 4080
FINANCIAL SERVICES : TWO-YEAR EXTENSION FOR NON-EU ACCOUNTING STANDARDS. Dec 8, 2006 430
IFAC issues proposed standard. Barlas, Stephen; Grange, Wm Leon; Levey, Jerry; Radowitz, Jerry; Thompson, Lance; Williams, Kathy Brief article Nov 1, 2006 181
The roadmap to global accounting convergence: Europe introduces 'speed bumps'. Larson, Robert K.; Street, Donna L. Oct 1, 2006 4715
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
FASB to reconsider lease accounting standards. Brief article Aug 1, 2006 248
New fraud guidance: communication is the name of the game where fraud is suspected. Madray, J. Russell Jan 1, 2006 2860
Private standards in public law: copyright, lawmaking and the case of accounting. Cunningham, Lawrence A. Nov 1, 2005 26111
PCAOB Professional Standards and Related Rules (including SEC-Approved Releases and PCAOB Staff Q&A Guidance). Jan 1, 2005 131
Accounting and its environment in Brazil/Contabilidade e seu ambiente no Brasil. Niyama, Jorge Katsumi; Silva, Cesar Augusto Tiburcio Jan 1, 2005 18524
Accounting for Contributions. Understanding the Requirements of FASB Statement No. 116. Ostrom, John S. Author abstract Jan 1, 1996 247

Terms of use | Privacy policy | Copyright © 2021 Farlex, Inc. | Feedback | For webmasters |