Accounting Flap A Misdirection Play?
- Return to common sense plan at APESB. Taylor, Mike // Money Management;4/11/2013, Vol. 27 Issue 13, p2
The article offers the author's insights on the documents that will be handled by the Accounting Professional and Ethical Standards Board (APESB) at its April 5, 2013 meeting, which deals with the APES 230.
- Auditors give clean bill of health to 94 percent of companies with accounting problems. // Corporate Board;Sep/Oct2002, Vol. 23 Issue 136, p28
Focuses on the prevalence of auditors failing to give warning to public companies on accounting irregularities in the U.S. Impact of the failure on stock price; Percentage of bankrupt companies given a clean bill of health by their auditors; Comparison on the performance of the auditing firms.
- Research notes. // International Advances in Economic Research;Feb95, Vol. 1 Issue 1, p80
Presents an abstract of the paper `Adoption of FASB 106 and Stock Prices' by Saul Z. Barr, Arnold L. Redman, Mahmoud M. Haddad and Arnold Cowan of the University of Tennessee and Iowa State University. Impact of Financial Accounting Standards Board (FASB) 106 on the way corporations accounted...
- Additional evidence on the determinants of accounting policy choice: The case of positive early... Simon, Daniel T.; Costigan, Michael L. // Quarterly Journal of Business & Economics;Autumn96, Vol. 35 Issue 4, p49
Focuses on the development of test hypotheses about the characteristics of firms choosing early adoption of the an accounting standard SFAS 96. Operation mechanics; Comparison of cost savings impact between firms who chose early adoption and firms who did not choose early adoption; Role of...
- OTHER VOICES: Take a hard look, and do the right thing. Hennessey, Frank // Crain's Detroit Business;2/3/2003, Vol. 19 Issue 5, p9
Calls for the need to follow accounting rules and regulations by corporations. Impact of financial scandals on investors; Need for disclosure of information by companies; Author's views regarding the elimination of stock options to prevent corruption.
- Hidden implications in the application of accounting for contributions received and made. Cermignano, Gregory P.; Hargadon, Joseph M. // Ohio CPA Journal;Oct94, Vol. 53 Issue 5, p31
Discusses the Financial Accounting Standards Board's Statement of Financial Accounting Standards No. 116 entitled `Accounting for Contributions Received and Contributions Made.' Change in the financial statement treatment and presentation of fixed assets donated to a corporation; Historical...
- SSAP 20: LONG OVERDUE FOR REVISION? Ross, Derek // Accountancy;May91, Vol. 107 Issue 1173, p110
Studies loopholes in an accounting standard designed to give corporate treasurers opportunities to design transactions to boost reported earnings above their economic value in Great Britain. High coupon currency investment by subsidiaries; Low coupon borrowings by parent companies.
- Sweden. Linden, Bertil; Holgate, Peter // Accountancy;Jun91, Vol. 107 Issue 1174, p58
Reports on developments in accounting in Sweden as of June 1991. Establishment of the accounting standard-setting entity, Redovisningsradet; Issuance of recommendations and information about accounting issues of material importance for publicly held companies.
- 'Generally accepted accounting principles' -- what does it mean? Wyld, Richard // Accountancy;Mar1983, Vol. 94 Issue 1075, p94
Discusses how Great Britain's Companies Act of 1981 defines generally accepted accounting principles. Rules regarding the content of company accounts and the principles to be used in their preparation; Specific provision for the treatment of profits of any description.