GASB's revised Y2K guidance should help issuers, auditors
- What every auditor wants to know about the Year 2000. // CA Magazine;Winter98 Supplement, Vol. 131 Issue 1, p2
Provides information on the `Year 2000 Issue - Considerations for Audit Planning and Communication of Matters,' guidelines published for auditors outlining the responsibility of auditors in relation to the Year 2000 computer problem. Detailed information on the guidelines; Where these...
- Russia's bold new economy - faltering steps or giant leaps? Bingham, Tony // Accountancy;Sep97, Vol. 120 Issue 1249, p64
Reports on the role of auditors in dealing with the year 2000 date conversion problem in Great Britain. Corporate failure forecasts; Business risks from the year 2000; Preparations needed by auditors.
- Modifying software for year 2000. // Practical Accountant;Oct96, Vol. 29 Issue 10, p78
Reports that the US Financial Accounting Standards Board's Emerging Issues Task Force (EITF) has ruled on auditing the expenses incurred in converting software for the year 2000.
- Accounts must show risks from `timebomb.' // Professional Engineering;03/11/98, Vol. 11 Issue 5, p8
Reports on the impact of rules which were published by the Accounting Standards Board (ASB) on company accounts, under which companies must disclose the risks and uncertainties for their businesses caused by the Year 2000 problem. Benefits of the rules to potential investors; Comments from...
- UITF publishes draft abstracts on year 2000 and euro costs. // Management Accounting: Magazine for Chartered Management Account;Jan98, Vol. 76 Issue 1, p6
Announces that the Accounting Standards Board has published draft abstracts on the year 2000 computing crisis and costs from introducing the euro. Deadline for submission of comments; Proposals from the Urgent Issues Task Force.
- Year 2000 disclosures bulletin. // Practical Accountant;May99, Vol. 32 Issue 5, p28
Focuses on an accounting standards board's issuance of a final technical bulletin that addresses year 2000 disclosures made by state and local governments.
- Year 2000 Bulletin for Auditors. // Chartered Accountants Journal;Sep98, Vol. 77 Issue 8, p89
Reports that the Auditing Practices Board (APB) in New Zealand issued its second bulletin to auditors on the Year 2000 computer problem. Two specific issues which the bulletin gives guidance on; Comments from Ian Plaistowe, chairman of the APB.
- Year 2000 Disclosure and Guidance for State and Local Governments. Weatherman, Mark S.; Foltin, Craig // Ohio CPA Journal;Apr-Jun99, Vol. 58 Issue 2, p36
Reports that the United States (US) Government Accounting Standards Board (GASB) and the Securities and Exchange Commission (SEC) have issued documents which will effect how US states and local governments handle the year 2000 date conversion (Y2K) problem. Impact of the Y2K problem; Details of...
- Year 2000 Forgotten. // Practical Accountant;Apr2000, Vol. 33 Issue 4, p26
Reports that the United States Government Accounting Standards Board (GASB) has rescinded two Technical Bulletins that address year 2000 disclosures made by state and local governments.