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Browse Disclosure statements (Accounting) topic

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1-66 out of 66 article(s)
Title Author Type Date Words
New audit disclosures. Tysiac, Ken Apr 1, 2019 545
ASB to align materiality definition with FASB, SEC, PCAOB. Brief article Mar 1, 2019 174
Critical audit matters coming into focus: As public company auditors prepare to deliver new information in auditors' reports, firms need to develop consistent processes for determining what should be disclosed. Banham, Russ Oct 1, 2018 1784
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
TEI Issues Policy Statement on Financial Statement Impact of Tax Law Changes. Jul 1, 2018 1420
Improving internal control over segment reporting: The principles of ASC Topic 280 pave the way toward meeting financial reporting objectives. Jiang, Xiaowen; Lin, Ling Nov 1, 2017 2803
First time for everything: the CFPB enforces data security. Dean, Graham T. Mar 1, 2017 8497
FASB requires earlier reporting of credit losses: a new financial instruments standard is designed to align accounting with the economics of lending. Tysiac, Ken Aug 1, 2016 890
FASBs proposal to change the definition of materiality: the unexpected uproar. Afterman, Allan Column Mar 1, 2016 1448
New challenges in a delicate process: difficulties presented by FASB's going-concern standard may lead non-SEC companies away from GAAP financial statements. Illuzzi, Kristy Mar 1, 2015 749
The finer points of fair value: FASB 159 opens up options. Ratcliffe, Thomas A. Dec 1, 2007 2445
Determining materiality: relativity and professional judgment. Kranacher, Mary-Jo Editorial Aug 1, 2007 686
Selling or pledging future cash flows: guidance from the Governmental Accounting Standards Board on selling or pledging future cash flows must be implemented starting with fiscal years that end December 31, 2007. Gauthier, Stephen Aug 1, 2007 813
IFRS: coming to America: what CPAs need to know about the new global GAAP. Gill, Lawrence M. Jun 1, 2007 2410
Information overload can threaten sound decision-making. Epstein, Barry Jay Viewpoint essay Mar 1, 2007 2023
Valuing IP Post-Sarbanes-Oxley: it's no longer a matter of making a best estimate. Banham, Russ Nov 1, 2005 4503
Playing a leadership role in international convergence: a chance to set an example on the world stage. Horstmann, Charles A. Oct 1, 2005 1047
Financial reporting goes global; international standards affect U.S. companies and GAAP. Ashwal, Alex Sep 1, 2004 2905
CONTINUING NEGOTIATIONS ON INTERNATIONAL ACCOUNTING STANDARDS 32 AND 39. Brief Article Jul 7, 2004 274
FASB releases SFAS No. 148. (Street Wise). Barlas, Stephen; Nainani, Greg; Thompson, Lance; Verschoor, Curt; Williams, Kathy Brief Article Feb 1, 2003 95
Beyond the GAAP: tripple-bottom-line reporting changes how businesses and shareholders view corporate imperatives. Papmehl, Anne Interview Jul 1, 2002 2451
Materiality and audit adjustments. (SEC Advisor). Curtis, Mary B.; Hayes, Thomas Apr 1, 2002 1640
DERIVATIVES ACCOUNTING COMPLIANCE Cost Us $100,000 and 1,200 Hours. DILLON, GADIS J.; McMICHAEL, R. NEALE; SANDELICH, MICHAEL J. Oct 1, 2001 2053
Differences in Quality Among Audit Firms. Schauer, Paul C. Jul 1, 2001 471
A Message from the President. Melancon, Barry C. Brief Article Jul 1, 2001 791
Identical Companies, Different Financial Statements. Adams, Jane B. Brief Article Jul 1, 2001 892
Disclosure norms. Talley, Eric Jun 1, 2001 30806
FASB Examines Business and Financial Reporting, Challenges from the New Economy. Brief Article Jun 1, 2001 290
INTERIM RULE ON UNIFORM STANDARDS FOR ELECTRONIC DELIVERY OF DISCLOSURES TO CONSUMERS. Brief Article May 1, 2001 213
Global Accounting Standards. Minter, Frank Brief Article Nov 1, 2000 407
Excuse me while I cut in. FERRARA, RALPH; THOMAS, HERBERT Jan 1, 2000 789
Special report: the battle over pooling of interests. Tie, Robert Nov 1, 1999 2200
Hocus-pocus accounting. Carmichael, Douglas R. Oct 1, 1999 2575
Materiality decisions in the computer age. Seidler, Lee J. May 1, 1999 2075
IMA to Levitt: no more rules, please. Mar 1, 1999 525
At war - disclosure of measurement uncertainties. Holder, William W. Dec 1, 1998 3733
SFAS 132. Bloom, Robert Nov 1, 1998 1458
Accounting for small business environmental issues. Hethcox, Kathleen Blackburn; Riley, Richard A.; Williams, Jan R. Aug 1, 1998 1366
New segment reporting. Albrecht, W. David; Chipalkatti, Niranjan May 1, 1998 3959
Revised ethics on confidentiality and low-balling. Mar 1, 1998 378
Proposed attestation standard on MD&A. Brief Article Apr 1, 1997 364
The auditor and fraud. Fleming, Peter D. Apr 1, 1997 4097
FASB, IASC finalize earnings per share. Brief Article Mar 1, 1997 295
FASB makes small businesses larger. Brief Article Feb 1, 1997 443
Information for preparation of SFAS No. 123. Wallace, Wanda Dec 1, 1996 2083
FASB report shows how derivatives are disclosed. Brief Article Mar 1, 1996 317
IASC issues segment reporting exposure draft. Brief Article Mar 1, 1996 281
SAS 79: reporting on uncertainties. Birdzell, Luther E. Feb 1, 1996 1320
Recognition or footnote disclosure of compensatory fixed stock options? Cocco, Anthony; Ivancevich, Daniel Nov 1, 1995 1449
The FASB's new standard on derivative financial instruments. Williams, Jan R.; Eaton, Tim V. Oct 1, 1995 3615
Materiality guidelines for modifying audit reports. Pate, Gwen R. Jul 1, 1995 1438
FASB report illustrates disclosures. Brief Article Jun 1, 1995 234
Comparison risk ranking applications: here's one method of allocating tolerable misstatement. Giorgione, Steven T. May 1, 1995 2217
GASB issues guidance on derivatives. Brief Article Mar 1, 1995 324
FASB asks for more derivative disclosures. Nov 1, 1994 819
FASB wants derivatives reported at fair value. Brief Article Sep 1, 1994 264
FASB won't require additional stock option disclosures in 1994. Brief Article Sep 1, 1994 219
Mark to market: the U.K. experience. Lee, Tom Sep 1, 1994 1811
Changing requirements in financial statement disclosures. Newell, Gale E.; Fransson, Debra Bullis Aug 1, 1994 1756
When auditors use specialists. Summo, Jeanne M. Aug 1, 1994 1772
Quantitative guidelines: guidance based on professional pronouncements. Thompson, James H.; Fowler, Kenneth J. Mar 1, 1993 1889
Materiality guidelines for extraordinary items. Jordan, Charles; Henderson, Jim; Gordon, Gus Dec 1, 1990 2029
Financial statement disclosures. Siegel, Joel G.; Chiu, Peter Aug 1, 1990 1950
Statement on financial instruments disclosures. Jun 1, 1990 183
Beware FASB No. 105 "sleeper" provision. Jun 1, 1990 324
The FASB's new ED on disclosure: disclosures about off-balance-sheet exposures and credit risk concentrations are the FASB's targets. Amble, Joan Lordi Nov 1, 1989 2327

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