Accountants Getting A Bigger Payday
- No Wiggle Room With Sarbanes-Oxley. Goldfein, Laurence; Cace, David // Mergers & Acquisitions: The Dealermaker's Journal;Mar2003, Vol. 38 Issue 3, p22
Presents an Internal Control Matrix to highlight the main points of implementing the rules of the Sarbanes-Oxley law in the U.S. Causes of errors in financial statements; Information on the Financial Accounting Standards Board's Statements of Financial Accounting Concepts; Objectives of...
- UNDERSTANDING AS A GROWTH AREA. Bruce, Robert // Accountancy;Feb1994, Vol. 113 Issue 1206, p42
This article discusses the importance of financial reporting as a management tool in Great Britain. There are two historical views of the development of financial reporting. The first examines the steady growth of technical rules. The second looks at the ways financial reporting has been used....
- DoT statement on 'true and fair'. // Accountancy;Feb1982, Vol. 93 Issue 1062, p11
Reports on the British Department of Trade's interpretation of the law relating to the nature of true and fair view in accounting practice. Treatment of group accounts under the true and fair view provisions of the law; Disclosure an other requirements elaborated in accounting standards.
- Use a Longer Spoon. // Accountancy;Apr1970, Vol. 81 Issue 920, p268
Reports on a U.S. court of appeals ruling on a case involving indictment charges filed against corporate officers for drawing up and certifying a false or misleading financial statement in the U.S. Details of the case; Legal precedents; Implications for policies on accounting.
- New Law Mandates Execs Certify Financial Statements. Andrews, Greg // San Diego Business Journal;8/12/2002, Vol. 23 Issue 32, p15
Reports on the implementation of an accounting law mandating financial executives to certify financial statements of companies in the U.S. Impact of the business failure experienced by Enron Corp. on accounting firms; Compliance of public companies to the law; Limitations placed by the law on...
- PIANO, PIANO: ITALY IMPLEMENTS THE DIRECTIVES. Nobes, Christopher; Zambon, Stefano // Accountancy;Jul1991, Vol. 108 Issue 1175, p84
Reports on Italy's implementation of the European Community's directives on accounting. Implementation dates; Scope of the rules on financial statements; Main provisions of the directives; Valuation rules; Consolidation requirements; Differences in accounting practices between Italy and Great...
- DIRECTIONS OF CHANGES IN SME ACCOUNTING IN ACCORDANCE WITH THE AMENDED ACCOUNTING ACT. Kogut, Joanna // Research Papers of the Wroclaw University of Economics / Prace N;2015, Issue 397, p126
In recent years the EU institutions have taken up efforts aimed at the simplification of principles regarding keeping the accounts. On 18 December 2008 the European Parliament adopted the resolution covering accounting requirements which refer to small and medium enterprises and mainly...
- If an employer underpays an employee's hours, is the company obligated to cut a manual check immediately or can the additional pay be included in the next paycheck? Yost, Edward // HR Magazine;Jun2014, Vol. 59 Issue 6, p24
The article presents information on the question of a company's obligation to pay an underpaid employee within the designated pay period with details on U.S. state and federal regulations.
- Finance, Accountancy and Taxation: 3.2 Accountancy and Audit. // Doing Business with Slovakia;2005, p86
Provides information on accountancy and audit system in Slovakia. Provisions under the Law on Accounting; Ways Slovak accounting standards differ from International Accounting Standards; Data included in the year-end financial statements; Possibility of the offset of assets and liabilities, or...