Chairman: GASB Threatened by Post-Enron Proposals
- Discussion of: Market reactions to mandated interest capitalization. BROWN, LAWRENCE D. // Contemporary Accounting Research;Spring1986, Vol. 2 Issue 2, p252
The author comments on the article "Market Reactions to Mandated Interest Capitalization," by J. S. Hughes and W. E. Ricks (HR), concerning the security market reaction to SFAS No. 34. He states that HR's paper was a descriptive analysis of the reaction the capital market had to mandate on...
- The real issues take a back seat to big headlines. // Las Vegas Business Press;8/5/2002, Vol. 19 Issue 31, p4
Editorial. Comments on the deviation of political debates from public issues in the U.S. Postponement of the bankruptcy reform bill; Publicity of corporate accounting practices; Resolution to medical care and transportation problems.
- The fall of the house of Enron. Wilks, Neil // Professional Engineering;9/4/2002, Vol. 15 Issue 16, p28
Reports the effects of Enron bankruptcy on the business confidence in Great Britain. Evaluation of the role of non-executive directors; Examination of the financial audit; Standardization of the accounting practice.
- Enron, Arthur Andersen, and the Teaching of Accounting. // Pennsylvania CPA Journal;Summer2002, Vol. 73 Issue 2, p23
Focuses on the impact of the bankruptcy of Enron Corp. on the teachings of accounting. Improvement of the accounting curriculum of various universities; Discussion on the role of the auditors in detecting financial fraud; Assessments on the auditing system used by Arthur Andersen LLP.
- ENRONITIS: THE SIDE EFFECTS OF THE CURES. Dean, J. Gary // Pennsylvania CPA Journal;Summer2002, Vol. 73 Issue 2, p24
Reports the impact of the bankruptcy of Enron Corp. on the accounting standards of various companies in the U.S. Implementation of periodic rotation for audit partners by the U.S. Securities of Exchange Commission; Effects of the proposals to ban tax services on auditor and client...
- Financial reporting for firms in chapter 11 reorganization. Schultz, Sally M. // National Public Accountant;Jan95, Vol. 40 Issue 1, p24
Provides the guidelines laid out by the Financial Accounting Standards Board (FASB) for the financial reporting for firms in Chapter 11 reorganization. Bankruptcy Reform Act of 1978; Fresh start reporting; Accounting treatment when entities emerge from reorganization proceedings.
- Japan moves towards IFRS. Coman, Roanne // Chartered Accountants Journal;Sep2010, Vol. 89 Issue 8, p44
The article offers information on the issues faced by Japan relative to its move for adoption of international financial reporting standards (IFRS). It mentions that Japan played a significant role in creating the IFRS, in which it develops the IFRS due to the reforms established as an effect of...
- Bankruptcies grow. // Accountancy;Sep75, Vol. 86 Issue 985, p11
The article reports on the liquidation of 5,208 bankruptcies in 1974 with total liabilities estimated at 31,464,644 pounds in Great Britain. The rate of increase was maintained in the first two quarters of 1975. Liquidator Kenneth Fork has called for a greater sympathy for the victims of bankruptcy.
- CONSIDERATIONS REGARDING THE ACCOUNTING PRINCIPLES APPLIED IN INSOLVENCY PROCEEDINGS. Avram, Marioara; Avram, Veronel // Annals of the University of Craiova, Economic Sciences Series;2014, Vol. 1 Issue 42, p172
The Romanian economy, after 1990, has undergone a comprehensive restructuring process from centrally planned economy to an economy governed by the rules of the market economy, rules of the game led to a competitive type economy, with winners and laggards, with winners and losers. In the first...