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1-55 out of 55 article(s)
Title Author Type Date Words
How ASU 2018-12 Affects the Timing of Earnings Emergence: The Potential Impact for the Insurance Industry. Kearney, Linwood W.; Sevin, Suzanne K.; Sofsky, William Apr 1, 2020 4099
Nonprofit Liquidity: Better Financial Storytelling under ASU 2016-14. Klotz, Curtis Viewpoint essay Apr 1, 2020 1813
Looking Ahead: AM Best analyst explains how IFRS 17 will give a clearer view of insurers' financials after it is implemented in 2022. Weber, John Mar 1, 2020 889
Amarin Fish-Oil Heart Drug Will Be Big, Could Be Huge. Nov 19, 2019 1041
SAS 136: It's Not Just About Reporting. Parry, Thomas Oct 1, 2019 1350
FASB EASES CREDIT LOSSES TRANSITION. Butcher, Daniel Brief article Jun 1, 2019 158
Obtain Fair Without Exception Since 2016, President: Government Financial Reports Are In Accordance with Accounting Standards. May 31, 2019 611
Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference? Wijayana, Singgih; Gray, Sidney J. Apr 1, 2019 13194
Not-for-profit reporting change: a new accounting standards update simplifies the presentation of financial statements for not-for-profits. Kennedy, Elizabeth Brief article Sep 1, 2016 237
New credibility and trust paper: The IAASB examines the state of credibility and trust in external reporting. Kennedy, Elizabeth Brief article Sep 1, 2016 247
Raising the report standard. May 30, 2016 1029
The statement of cash flows and the direct method of presentation. Jeppson, Nathan H.; Ruddy, John A.; Salerno, David F. Mar 22, 2016 4633
Effectively applying professional skepticism to improve audit quality: learning from past audit failures. Coppage, Richard; Shastri, Trimbak Aug 1, 2014 2788
New accounting standard changes how companies globally report revenue. May 29, 2014 418
Reporting preferences under the comprehensive income standard: examining its use in practice. Jordan, Charles E.; Clark, Stanley J. May 1, 2014 3789
Practical lessons in preparing disclosures: most of the content of financial reports consists of disclosures required by authoritative standards. Here's practical advice on preparing better disclosures with less effort. Pounder, Bruce Sep 1, 2013 1090
PCAOB report: interim inspection for broker, dealer auditors. Oct 1, 2012 123
Still in flux: future of IFRS in U.S. remains unclear after SEC report. Tysiac, Ken Sep 1, 2012 2526
IFRS for privately owned businesses. Werner, Charles A. Aug 1, 2012 2013
SEC Staff Report on IFRS Cautious (Reuters). Jul 16, 2012 139
Separate financial reporting standards and standard setting for private companies. Elifoglu, I. Hilmi; Fitzsimons, Adrian P.; Silliman, Benjamin R. Report Jun 22, 2012 4289
Auditors' responsibility for detecting fraud: applying professional judgment and maintaining integrity. Love, Vincent J. Jun 1, 2012 4916
IFRS: where next for global convergence? Integrating the US into global report rig standards-considered vital for a universal model - has been more than ten years in the making. But despite the perceived deadlock, Gavin Hinks senses the prospect of an imminent deal. Apr 1, 2012 1801
Global accounting standards grow in popularity: ACCA. Oct 19, 2011 717
Canada adoption of IFRS: slow but steady. Kranc, Joel Jul 1, 2011 1558
Blue Ribbon Panel on private company financial reporting: a lender's dissenting view. Grusd, Neville Jul 1, 2011 1273
FAF mulls Blue-Ribbon Panel recommendations on standards. Cheney, Glenn A. Mar 1, 2011 766
Panel addressing standards for private companies submits report to FAF. Mar 1, 2011 144
Accounting for financial instruments: more turmoil ahead. Langmead, Joseph M.; Soroosh, Jalal Feb 1, 2011 4339
IFRS in the general business curriculum: why should we care? Cherubini, Jason; Rich, Kevin; Zhu, Hong; Michenzi, Alfred Feb 1, 2011 2197
Private company accounting: a concept whose time has come. Love, Vincent J. Viewpoint essay Feb 1, 2011 2330
Revealing legal strategy; FASB'S proposed rule requiring companies to disclose liability contingencies has corporate lawyers riled. Lindorff, David Oct 1, 2010 408
Business management by international accounting standards. Beke, Jeno Sep 1, 2010 2374
"blue-ribbon": panel on standard setting for private companies. Brief article Jun 1, 2010 103
The Future of UK GAAP: ACCA Costs the Change. May 27, 2010 301
SEC statement provides plan for 2011 decision on IFRS implementation in the U.S. Patrisso, Janice May 1, 2010 1526
From the special issue editors: fair value measurements and reporting developments, and the continued movement toward International Financial Reporting Standards. Casabona, Patrick A.; Gornik-Tomaszewski, Sylwia Mar 22, 2010 3144
Fair value accounting and the credit crisis. Casabona, Patrick; Shoaf, Victoria Mar 22, 2010 6842
The report of the Financial Crisis Advisory Group: advice to standards setters. Bloom, Robert; Schirm, David Feb 1, 2010 2497
SEC/FASB report to Congress passes house. Williams, Kathy Report Nov 1, 2009 421
Report on first year of implementation of Auditing Standard No. 5. Brief article Nov 1, 2009 86
Audited consolidating financial statements. Sep 22, 2009 9057
Professional judgment: a model for accounting and auditing decisions. Schmutte, James; Duncan, James R. Sep 1, 2009 2757
IFRS provides opportunity to transform functions. Heffes, Ellen M. May 1, 2009 433
Financial instruments and the financial crisis. Pounder, Bruce Apr 1, 2009 1443
IFRS reports. Brief article Jan 1, 2009 246
Changes to SFAS No. 157 less likely. Barlas, Stephen Dec 1, 2008 789
Auditors' Responsibilities with respect to fraud: a possible shift? Apostolou, Nicholas; Crumbley, D. Larry Feb 1, 2008 3806
IASB starts down path to converging accounting standards. Carr, Matthew Oct 1, 2007 385
Appendix B: Accounting for life insurance. Jan 1, 2007 5441
On big GAAP versus little GAAP. Grusd, Neville Aug 1, 2006 698
Task force recommends pursuing changes in GAAP for private companies. Apr 1, 2005 546

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