A QUESTION OF ETHICS
- Independence in a Changing Accounting Profession. Goldwasser, Dan L. // CPA Journal;Oct99, Vol. 49 Issue 10, p46
Deals with the importance of independence among accountants in the United States. Factors which prompted American Express, a financial services firm, to seek acquisition of accounting practices; Discussion on independence standards; Changes in accounting firm structure.
- Accounting & auditing report. // Practical Accountant;Mar2002, Vol. 35 Issue 3, p21
Reports developments related to accounting and auditing as of March 2002. Discussion on the effects of International Accounting Standard (IAS) 19, Employee Benefits by IAS Board; Features of the Code of Ethics for Professional Accountants; Membership of national director James M. Williams to GASB.
- Measuring the Evolution of Generally Accepted Accounting Principles. Fisher, Steven A. // Journal of Applied Business Research;Summer98, Vol. 14 Issue 3, p105
Examines the evolution of the Generally Accepted Accounting Principles (GAAP). Components of the GAAP; How the GAAP was established; Measurement in the changes in GAAP.
- TAX. // Accountancy;Dec1996, Vol. 118 Issue 1240, p83
Presents information on the revisions in the '1997 Members Handbook' of the Technical Directorate for the accounting practice in Great Britain. Introduction of auditing standards in consideration of policies related to insider dealing and money laundering; Impact of the Cadbury and Greenbury...
- THE FISCAL - ACCOUNTANCY CORRELATION DURING THE GLOBALIZATION AGE. FEATURES SPECIFIC FOR ROMANIA - AS EUROPEAN UNION COUNTRY. Lepadatu, Gheorghe V. // Metalurgia International;Apr2010 Supplement, Vol. 15, p30
The member countries of European Union have included in their competence list the elaboration of certain standards regarding the fiscal system. The fiscal-accountancy correlation may get shaped for the following period of time, firstly through regulations. From this point of view, it is well...
- A matter of judgment. Bialkowska, Ewa; Martin, Colin // Accountancy;Feb2005, Vol. 135 Issue 1338, p68
Offers views on the application of judgment in financial reporting as stated in the International Financial Reporting Standards (IFRS). Number of times the application of judgment is mentioned in the IFRS; Judgmental areas related to the effective yield calculations; Information on the...
- Disagree without being disagreeable. // Office Professional;Apr2010, Vol. 30 Issue 4, p1
The article offers tips on how to express opinion at the discussion in the office without being disagreeable which include understanding the position of other person, choosing the words and tone to be used, and addressing first the idea of other person that is acceptable before saying the things...
- Stop mortgaging our future. Wooldredge, William D. // Financial Executive;Jan/Feb1989, Vol. 5 Issue 1, p42
This article presents the opinions of William D. Wooldredge, executive vice president of Belden & Blake Corp. on the general state of the economy. He believes debt, national, corporate, and individual, is the greatest threat to U.S. prosperity. He contends taxes will needed to be raise and...
- Ethics, Independence Questioned. Salierno, David // Internal Auditor;Jun2000, Vol. 57 Issue 3, p13
Reports on the plan of the American Institute of Certified Public Accountants (AICPA) to introduce measures to police the ethical behavior of auditors. Arguments made by Barry Melancon, AICPA president on the existing standard of ethics maintained by the accounting profession; Control...