Printer Friendly

Browse Accounting topic

Laws, regulations and rules subtopic

Articles

1-300 out of 600 article(s) nextnext page
Title Author Type Date Words
Group seeks 'proper accounting' of unused COVID-19 funds. Jul 3, 2021 678
Public sector account officers to benefit from IPSAS certification programme. Jan 25, 2021 862
Zoho launches VAT-compliant software in ME. Dec 16, 2020 473
SEC accepting applications for Accounting Fellow positions. Dec 1, 2020 173
PFBiH HoR adopts new Law on Accounting and Auditing. Oct 14, 2020 383
Showdown Looms on Cost Accounting Standards. Hutt, Peter, Ii; Terenzio, Peter Oct 1, 2020 864
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
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
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
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
America's delisting threat could pay off. May 27, 2020 1014
Bill compels accounting officers to pay suppliers promptly. Apr 6, 2020 620
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
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
A Discussion of Practical Expedients in ASC Topic 842: The New Leasing Standard. Singer, Robert; Winiarski, Heather; Townsend, Maryann Mar 1, 2020 2169
Reforming the Auditing Profession: Improving Quality, Transparency, Governance, and Accountability. Turner, Lynn E. Feb 1, 2020 2791
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
SEC accepting Professional Accounting Fellow applications: The program provides opportunities for public service and personal development. Dec 1, 2019 157
Making use of FASB delays. Murphy, Maria L. Dec 1, 2019 560
Accounting method choice cuts both ways. Kebodeaux, Keith Dec 1, 2019 1551
FDIC DROPS ACCOUNTING PRONG FOR VOLCKER RULE. Barlas, Stephen Nov 1, 2019 140
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
Senators blame accounting officers for faulty payments. Aug 5, 2019 574
Constructing the effective tax rate reconciliation and income tax provision disclosure. Nellen, Annette; Evans, Allison L. Aug 1, 2019 4258
DUAL CERTIFICATION: IT CAN BE DONE: This updated nine-step model prescribes the way for undergraduate accounting students to pass the CMA examination before graduation and the CPA exam within six months after graduation. Hargadon, Joseph M.; Fuller, Lori R. Aug 1, 2019 4180
Learning from the Current Research on Non-GAAP Financial Measures. Zhang, Jian Jul 1, 2019 3598
Council blasted for not keeping proper accounting records; FAILED TO SHOW PROPER MANAGEMENT OF FUNDS. Jun 26, 2019 511
SEC FINALIZES ACCOUNTING CHANGES. Barlas, Stephen Brief article Jun 1, 2019 182
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
Proposal would clarify accounting rules for share-based payments to customers. Brief article Apr 1, 2019 102
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
The Big Accounting Hole. Hecht, Richard L. Viewpoint essay Nov 1, 2018 661
Philippine Accounting Standards. Oct 31, 2018 789
Sea Changes: Breaking Down FASB Regulations for Nonprofits. Kowalczyk, Stacie Oct 1, 2018 3863
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
Sage: 74 Percent of Dubai Startups Find Accounting, Cash Flow Management Most Challenging Aspects of Managing Business Finances. May 21, 2018 424
Updated conceptual framework includes measurement, performance. Brief article May 1, 2018 147
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
Update on Hedge Accounting Rules: FASB Addresses Effectiveness Concerns. Kawaller, Ira G. Mar 1, 2018 1619
DECENTRALIZED PUBLIC LEDGER SYSTEMS AND SECURITIES LAW: NEW APPLICATIONS OF BLOCKCHAIN TECHNOLOGY AND THE REVITALIZATION OF SECTIONS 11 AND 12(A)(2) OF THE SECURITIES ACT OF 1933. Bolin, Kelsey Mar 1, 2018 10957
SEC STAFF BULLETIN FOR NEW TAX LAW. Barlas, Stephen Brief article Mar 1, 2018 119
FORENSIC ACCOUNTANTS TO THE RESCUE: A good forensic accountant with experience in cost/managerial accounting has the ability to save your organization's reputation and finances. Heitger, Les; Greer, Olen L. Mar 1, 2018 2492
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
Facebook says Q4 EPS lowered by 77c due to accounting bulletin. Financial report Jan 31, 2018 255
Obligations of accounting professionals. Jan 8, 2018 696
Hedge accounting may gain fifth benchmark interest rate. Brief article Jan 1, 2018 119
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 Harmonization in V4-Countries and its Impact on Financial Data. Strouhal, Jiri; Horak, Josef; Boksova, Jirina Report Nov 1, 2017 818
SEC SPLIT ON FASB DEFINITION OF "MATERIALITY". Barlas, Stephen Brief article Nov 1, 2017 201
SEC APPROVES PCAOB STANDARD. Barlas, Stephen Brief article Nov 1, 2017 169
Accounting method changes make closed years relevant. Todd, Timothy M. Oct 1, 2017 663
IFAC guidance on regulatory models for accounting. Sep 1, 2017 118
SEC to finish probe of 2GO accounting issue in a month. Jul 13, 2017 779
Why do some municipalities apply accrual-based rules more than others? Evidence from Turkey. Ada, Selver Seda; Christiaens, Johan Report Jul 1, 2017 9812
Applying Benford's law into Jordanian insurance companies to identify earning's manipulations. Al-Rawashdeh, Firas Jul 1, 2017 7237
Propylon[R] and LexisNexis[R] Partner to Deliver Value to Clients in the Auditing and Accounting Space by Effectively Navigating Regulatory Change. Jun 7, 2017 566
Amendments to market-based sourcing rules. Brief article Jun 1, 2017 130
The role of accounting in exercising the state treasury functions. Guni, Claudia Nicoleta Report Jun 1, 2017 3299
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
The key guidance in GASB statement no. 84: through the issuance of GASB Statement No. 84, the GASB has eliminated the ambiguity that has existed in defining a fiduciary activity. Buikema, Todd Apr 1, 2017 1733
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
The path forward in accounting: Lev and Gu propose a new vision that begins with simplified accounting regulations. Brausch, John Book review Mar 1, 2017 384
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
Unexpected change of accounting method. Hofsommer, Kenneth Dec 1, 2016 881
Transparency of accountant discipline actions at PCAOB: Rep. Scott Garrett introduced a version of the Reed-Grassley bill to the House. Barlas, Stephen Brief article Dec 1, 2016 245
Debt funding for water conservation programs. Harrington, Ed; Koehler, Cynthia Oct 1, 2016 2593
Depreciable asset lives: the forgotten estimate in GAAP. Levy, Howard B. Sep 1, 2016 2023
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
SEC invites input: help shape the future of accounting. Rogers, Jean Jun 1, 2016 729
SEC Probes Alibaba Accounting Methods, Shares Dive. May 26, 2016 373
Revenue recognition update: the FASB issued new guidance to help companies address principal vs. agent considerations. Dowsett, Christopher Brief article Apr 1, 2016 209
A guide to COSO's framework: an important, practical resource to help your transition to the updated COSO internal control framework. King, Alfred M. Apr 1, 2016 378
The bilingual CPA: are you fluent in IFRS and U.S. GAAP? Campbell, Terry Mar 1, 2016 1815
A busy season that has nothing to do with filing taxes. Barry, Joanne S. Column Feb 1, 2016 768
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
Updating Regulation S-X. Barlas, Stephen Brief article Dec 1, 2015 170
New guidance on the GAAP Hierarchy. Gauthier, Stephen J. Dec 1, 2015 415
Federal regulations 101: the burdens of regulatory compliance can be tough for small businesses. comment letters and advocacy organizations provide opportunities to impact the rules process. Stark-Jones, Cindy; Kuba, Jim Nov 1, 2015 1032
Earnings management in Europe post IFRS: do cultural influences persist? Gray, Sidney J.; Kang, Tony; Lin, Zhiwei; Tang, Qingliang Report Nov 1, 2015 13921
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
Changes are proposed for accounting for income taxes under FASB ASC. Tysiac, Ken Apr 1, 2015 577
Revenue recognition revisited: one-year delay and other clarifications proposed in convergence project. Tysiac, Ken Apr 1, 2015 593
Change is coming: accounting method changes under the tangible property regulations; here is what practitioners need to know about the required revisions. Schuneman, Pamela Apr 1, 2015 2921
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
The conceptual foundations regarding the preparation and presentation of the consolidated financial statements. Guni, Claudia Nicoleta; Munteanu, Victor Report Dec 1, 2014 3381
IRS previews new MMF accounting rule. Brief article Dec 1, 2014 251
Valuation in the public sector. Reference factor in a credible and fair administration. Deaconu, Adela; Nistor, Cristina Silvia Oct 1, 2014 7805
Advancing the profession through advocacy. Vincent, Joseph A. Oct 1, 2014 748
Inversion Bill will include accounting changes. Barlas, Stephen Oct 1, 2014 357
Sherman turns up heat on the FASB. Oct 1, 2014 582
Non-GAAP nonsense: fixing the problem once and for all. Barsky, Noah P.; Catanach, Anthony H. Oct 1, 2014 2683
Bea releases new guide to international accounts. Aug 1, 2014 498
The 150-hour education requirement: accounting practitioners' views. Deppe, Larry A. Aug 1, 2014 2750
Management accounting career readiness: shaping your curriculum. Jiles, Loreal Aug 1, 2014 1886
Revenue recognition: how we got here and where it will take us. Bloom, Robert; Kamm, Jacob Jun 22, 2014 2076
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
Statement of comprehensive income: new reporting and disclosure requirements. Casabona, Patrick A.; Coville, Timothy Jun 22, 2014 5467
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
Experiencing the accounting profession in Russia. Charron, Kimberly; Young, Marilyn Jun 1, 2014 3523
Where is the SEC heading on accounting enforcement and disclosure? Barlas, Stephen Jun 1, 2014 641
GASB presses forward with pension implementation. Gauthier, Stephen J. Jun 1, 2014 919
Implications of IRS examination of accounting software data. Morris, Donald; Chen, Lisa May 1, 2014 5930
Accounting policies versus the entities' result. Historical cost and fair value. Tinta, Alice May 1, 2014 9626
The effect of FIN 48 on financial reporting: lessons from the first five years. Mynatt, Patricia; Schroeder, Richard; Wiggins, Casper Apr 1, 2014 4434
GFOA urges GASB to delay implementation of GASB Statement No. 68. Gauthier, Stephen J. Apr 1, 2014 638
Corporate accounting. Van Doren, Peter Mar 22, 2014 619
Bank accounting. Van Doren, Peter Brief article Mar 22, 2014 301
Accounting for business combinations: application of rules from IFRS, Saudi Arabia, and USA. Aghimien, Peter; Asiri, Abdullah A.; Yamani, Abdullah G. Report Mar 22, 2014 7009
Reporting and disclosures using non-GAAP financial measures. Rashty, Josef; O'Shaughnessy, John Mar 1, 2014 3320
The perience requirement for CPA licensure: a historical and state-by-state review. Armitage, Jack Feb 1, 2014 5258
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
Audits of group financial statements: implications for governments. Blann, Stephen W. Feb 1, 2014 1643
Education legislation in accordance with constitutional rules, market economy and accounting law. Baluta, Aurelian Virgil Report Jan 1, 2014 3283
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
CFOs need a new financial accounting system. France, Matthew Dec 1, 2013 1048
New guidance on capital-related debt. Gauthier, Stephen J. Dec 1, 2013 609
Add your voice to the standards-setting process: small and medium-sized businesses need to be involved in the accounting and financial reporting standards-setting process. Submitting a comment letter is one way to get your voice heard. Exline, John Nov 1, 2013 1444
The new reporting standard for government combinations: understanding GASB Statement 69. Chase, Bruce W. Nov 1, 2013 1930
Proposed new lease rules: what now? Davis, Betty F. Nov 1, 2013 1612
Financial reporting rules and small business. Briggs, Frederick G., Jr. Oct 18, 2013 654
Revenue recognition realized: U.S. companies--long calling for revenue disclosure that was less prescriptive and principles-based--may question what they wished for when the new standard is adopted. Cheney, Glenn Alan Oct 1, 2013 1953
Breaking dawn: proposed private company accounting principles. Bloom, Robert; Weinstein, Gerald Oct 1, 2013 2911
Lease accounting--up for renewal: a review of FASB and the IASB's exposure draft. Craig, Thomas R. Oct 1, 2013 1430
The next step for revenue recognition: examining the new principles-based five-step model. Jones, Jefferson P.; Pagach, Donald Oct 1, 2013 4171
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
Reflections on FASB at 40. Murphy, Maria L. Editorial Oct 1, 2013 869
The institute: the latest developments from CIMA, plus upheld decisions. Sep 1, 2013 724
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
The U.S. government's consolidated financial statements: a primer for CPAs. Ewer, Sidney R. Aug 1, 2013 5629
Bridging the government pension reporting gap: the effects of new GASB standards on government pension accounting. Apostolou, Barbara; Apostolou, Nicholas G.; Dorminey, Jack W. Aug 1, 2013 5698
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
Improving financial reporting for small governments. Jun 1, 2013 1113
Two new GASB Standards released. Gauthier, Stephen J. Jun 1, 2013 782
Independence is in the eye of the beholder. Ference, Sarah Beckett Jun 1, 2013 1434
CBA's new notice of proposed practice privilege regulations. Brief article May 1, 2013 177
Why the CBA issues citations. Brief article May 1, 2013 249
TEI comments on PIR of ASC 740. May 1, 2013 2933
Proposed changes to the process used to set the GASB's technical agenda. Gauthier, Stephen J. Apr 1, 2013 869
Joint effort needed to tackle disclosure. Heffes, Ellen M. Apr 1, 2013 368
Advances in SEC reporting process: 40-year retrospective. Bonney, Nadine; Osherow, Caroline Apr 1, 2013 1442
Accounting for leasing transactions: the times they are a-changing. Meyer, Kyle Apr 1, 2013 2705
Using learning curves for Revenue Recognition: how to apply a different approach under FASB's proposed standard. McKee, Thomas E.; McKee, Linda J.B. Apr 1, 2013 3254
Global financial crisis in retrospect: consequences and lessons for the accounting profession. Bloom, Robert Mar 1, 2013 2919
The presentation of other comprehensive income: FASB's recent and proposed changes. Eaton, Tim V.; Easterday, Kathryn E.; Rhodes, Michael R. Mar 1, 2013 2414
New straightforward accounting system adds up for council in special measures. Feb 21, 2013 247
The value of diversity: we live in a global world, and we want to make sure our association reflects the positive aspects that come from a diverse group of accounting and financial professionals. MaCaulay, John C. Viewpoint essay Feb 1, 2013 652
Post-implementation reviews of accounting standards: the FASB, the GASB, and the IASB now have additional sources of feedback on their standards and standards-setting processes. Pounder, Bruce Feb 1, 2013 1160
Recent comment letters from IMA: the IMA[R] technical committees and panels finished up the 2012 calendar year by providing comment letters on the FASB's Disclosure Framework discussion paper and the Private Company Decision-Making Framework Project as well as COSO's revision of the Internal Control--Integrated Framework. Devonish-Mills, Linda Feb 1, 2013 1213
New standard earns critics. Feb 1, 2013 366
XBRL and auditing. Brands, Kristine Feb 1, 2013 952
Effective date amended for temporary repair regulations. Fitzpatrick, Ellen Feb 1, 2013 789
Moving from GAAP to IFRS. Wade, Jared Brief article Jan 1, 2013 190
Technical corrections to the FASB's codification: the FASB occasionally makes technical corrections to its codification of accounting standards. Some recent corrections are more significant than usual. Pounder, Bruce Jan 1, 2013 1137
Opinions mixed on FASB framework for private company financial reporting. Cheney, Glenn Alan Dec 1, 2012 1397
The role of accounting engineering in shaping the balance policy of a company. Michalczyk, Leszek Dec 1, 2012 3962
Another fair value controversy. Pounder, Bruce Nov 1, 2012 1194
IMA's recent advocacy efforts. Devonish-Mills, Linda Nov 1, 2012 1341
Article 3. Accounting and reporting. Herman, Dee L. Nov 1, 2012 530
GAAP or non-GAAP? Smetanka, Rick Nov 1, 2012 1558
Dealing with the implications of accounting change. Arnold, Jerry; Blisard, Brian; Duggan, Joseph Nov 1, 2012 2130
Are CFOs better served with principles? Based accounting standards? Illiano, Gary Oct 1, 2012 1896
The new era of differential standards: recent U.S. and global developments signal the end of "one size fits all" accounting standards. Pounder, Bruce Viewpoint essay Oct 1, 2012 1106
An analysis of the types and severity of accounting rule failures in reported financial restatements of US and foreign firms. Houke, Charlotte T.; Amaria, Pesi Report Sep 22, 2012 14537
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
FM policies and procedures: military pay, travel pay, accounting. Franklin, Lee Sep 22, 2012 1469
Update on the IFRS XBRL taxonomy--2012. Brands, Kristine Sep 1, 2012 1278
FASB invites comments on new disclosure framework. Cheney, Glenn Alan Brief article Sep 1, 2012 252
The sate of major FASB IASB convergence projects. Garmong, Sydney K. Sep 1, 2012 2215
The accounting implications of SEC money market reform. Barlas, Stephen Aug 1, 2012 584
The accounting law and the mixed legal institutions system in terms of promoting development mechanisms. Baluta, Aurelian Virgil Report Jul 1, 2012 2684
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
IRS suspends repair/capitalization exams. Jul 1, 2012 441
CBA proposing amendments to peer review regs. Brief article Jul 1, 2012 260
Coming soon: private company accounting standards. Cheney, Glenn Alan Jul 1, 2012 1590
COMPANY LAW : COUNCIL AGREEMENT ON REVISION OF ACCOUNTING DIRECTIVES. Jun 22, 2012 449
Accounting sector looks forward to industry law. Jun 15, 2012 393
Fair value is unfair. King, Alfred M. Jun 1, 2012 822
Debate on going concern: FASB considers requiring management to assess whether there's a risk the company could fail, rather than the outside auditor. Lindorff, Dave Jun 1, 2012 414
Harnessing data more effectively: as businesses drown in piles of data, reporting methods are evolving to analyze and present information more effectively, and even suggest what steps to take next. Gamble, Richard Jun 1, 2012 2276
Insurance regulations probed at key forum. May 23, 2012 358
Removal of Sec. 163(j) limitation does not qualify as accounting method change. Anderson, Kevin D. May 1, 2012 1186
Good news for GAAP. Researchers. Pounder, Bruce May 1, 2012 1162
Lessons learned in valuing contingent consideration: contingent consideration is doing the job it was intended to do--protecting the buyer against downside risk, allowing the seller to share in upside potential and letting both sides meet in the middle. Weber, Lynne; Raichart, Gary Legislation May 1, 2012 2099
Accounting for change: managing complex technical challenges ... Marshall, Ken; Corson, Myles Apr 1, 2012 1765
"Going concern" gone: here's an update on the status of the FASB's efforts to incorporate "going concern" guidance into U.S. GAAP. Pounder, Bruce Apr 1, 2012 1321
The unexpected cost of staying silent: not blowing the whistle may seem like the easy way out, but those who choose silence pay a price. Fredin, Amy Survey Apr 1, 2012 3150
COUNCIL GREEN-LIGHTS IAS REGULATION. Mar 26, 2012 154
Miles Mason, Sr. Presents "Forensic Accounting 101". Mar 3, 2012 263
Private company accounting standards: new road or same old path? Cheney, Glenn Alan Mar 1, 2012 1688
Mandatory auditor rotation: where things stand: the PCAOB's proposal to implement mandatory auditor rotation has drawn a slew of comments. Here are some of the arguments--both for and against auditor limits. Kroll, Karen M. Mar 1, 2012 2073
IMA technical committees and panels are an influential voice: through the efforts of its technical committees and panels over the past year, IMA[R] continues to serve as a strong voice for management accountants regarding such issues as the convergence of accounting standards, small businesses, XBRL, internal controls, and more. Devonish-Mills, Linda Mar 1, 2012 1583
Changes are coming: it's time to pay close attention to a new revenue accounting standard proposed by the FASB and the IASB. Pounder, Bruce Mar 1, 2012 2736
Inventory valuation under IFRS and GAAP: this article is based on a study supported by the IMA[R] research foundation. Krishnan, Sudha; Lin, Ping Mar 1, 2012 4032
Disallowed deduction equals change in accounting method. Reichert, Charles J. Feb 1, 2012 612
Aspects of auditors' personal liability in insolvency procedure. Corches, Radita Report Jan 1, 2012 1865
Auditing in the cloud: challenges and opportunities. Nicolaou, Christina A.; Nicolaou, Andreas I.; Nicolaou, George D. Jan 1, 2012 4161
Relief ahead for lessors? Pounder, Bruce Jan 1, 2012 1036
COSO releases framework for public comment. Castelluccio, Michael Jan 1, 2012 322
Getting the jump on IFRS. Seifert, Deborah L.; Lindberg, Deborah L. Jan 1, 2012 2862
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
FASB looks to the future: standards setting in the Post-convergence world. Kranacner, Mary-Jo Dec 1, 2011 6787
Private businesses and GAAP. Brief article Nov 1, 2011 177
Appraisers back 'green accounting' law. Oct 26, 2011 405
PCAOB considers auditor rotation. Oct 1, 2011 372
Update: IFRS developments in Japan. Yorihiro, Keisuke Oct 1, 2011 1092
IFRS: yes, no, maybe what US companies need to know. Ohlgart, Christiane; Ernst, Steve Oct 1, 2011 2734
PCAOB aims to encourage more analysis in audit letter. Oct 1, 2011 437
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
Hurry up and wait: will uncertainty in accounting and regulation harm the insurance industry? Stein, Robert Oct 1, 2011 542
Accounting regulations for a private company. Kozij, Stanley J. Sep 19, 2011 668
AUDIT POLICY : BARNIER GIVES PREVIEW OF HIS PROPOSAL. Sep 15, 2011 423
Domestic banks will have to increase capital by nt$100 b. by 2019. Liu, Philip Brief article Sep 14, 2011 279
A new spin for audit? Accounting regulator considers requiring public companies to switch audit firms regularly to allay a 'lack of skepticism.'. Lindorff, Dave Legislation Sep 1, 2011 422
IFRS convergence or divergence? Updating the MoU projects. Filomia-Aktas, Lisa Sep 1, 2011 1085
Fall advocacy review. Sep 1, 2011 2245
Law and accounting courses for first time. Aug 18, 2011 544
A world of fair value: the FASB and the IASB have issued converged standards on fair value, and this is changing both U.S. GAAP and IFRS. Pounder, Bruce Aug 1, 2011 1127
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
Request for accounting method change for prepaid expenses denied. Beavers, James A. Jul 1, 2011 1324
IFRS: the journey to golobal convergence. Jul 1, 2011 310
Threat to a useful investment ploy; Proposed changes to accounting regulations could threaten the sale and leaseback. James Bladon, associate director, investment agency at DTZ in Birmingham, reports. Jun 16, 2011 526
80 Years of regulations and accounting standards. Young, Michael R.; Heffes, Ellen M. Jun 1, 2011 2818
Guidance for accounting professors. Scarpati, Stephen Jun 1, 2011 1393
The convergence of IFRS and U.S. GAAP: what will the SEC's next step bee. Tyson, Tom Jun 1, 2011 3820
Clarified auditing standards: the quiet revolution: redrafting brings both significant and subtle changes. Morris, Jan Taylor; Thomas, C. William Jun 1, 2011 2774
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
Switching from LIFO: strategies for change. Hughen, Linda; Livingstone, Jane R.; Upton, David Apr 1, 2011 2924
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
Management Report: Improvements Needed in SEC's Internal Controls and Accounting Procedures. Apr 1, 2011 3978
Do accounting rules matter? The dangerous allure of mark to market. Epstein, Richard A.; Henderson, M. Todd Mar 22, 2011 20938
Bar offers free management CLEs to assist its members: foreclosure litigation, trust accounting, building business, and starting anew are among the free programs available. Mar 15, 2011 260
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
Circular 230 evolves: IRS makes changes in the interest of transparency and accountability. Monterio, Brad Mar 1, 2011 1692
Automatic method change procedures have increased in complexity and level of required detail. Harman, Heather A. Mar 1, 2011 3449
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 Dodd-Frank Wall Street Reform and Protection Act of 2010: highlights of the law and opportunities for accounting practitioners, academics, and students. Rao, Hema; MacDonald, John; Crawford, Dean Mar 1, 2011 9330
The Knowledge Congress Has Scheduled a Live Webcast on Adopting IFRS: Implications on Private Companies. Feb 16, 2011 365
The going-concern assumption: its journey into GAAP. Hahn, William Feb 1, 2011 3923
Reignition: the positive side of Cancun. Connor, John Feb 1, 2011 1344
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
Statement on Auditing Standards - opening balances - initial audit engagements, including reaudit engagements. Feb 1, 2011 6780
The trouble with troubled-debt standards. Pounder, Bruce Feb 1, 2011 1573
The road to convergence: business combinations under IFRS and GAAP. Charron, Kimberly; Moores, Tommy Feb 1, 2011 3421
Blue-ribbon panel wants to create new board. Brief article Jan 1, 2011 101
Changing corporations' accounting methods. Ellentuck, Albert B. Jan 1, 2011 1619
Accounting standard-setting: convergence drives more change: uncertainty remains over whether, how and when the SEC will make the decision for U.S. companies to incorporate or converge with IFRS, leaving U.S. GAAP behind. Will a decision come in June, or beyond? Here's what to consider in the meantime. Munter, Paul Jan 1, 2011 1801
The decision to adopt a clawback provision. Addy, Noel; Yoder, Timothy Jan 1, 2011 3587
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

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