OKLAHOMA: Opening the Books
- The new accounting standards in the Czech Republic,... Jermakowicz, Eva; Rinke, Dolores F. // Journal of International Accounting, Auditing & Taxation;7/01/96, Vol. 5 Issue 1, p73
Describes the accounting regulations advertised in Czech Republic, Hungary and Poland, three countries in Eastern and Central Europe. Selected accounting standards related to asset valuation and financial reporting; Comparison of specific valuation and financial reporting issues in countries in...
- Accounting standard-setting in Canada, 1864-1992: A... Baylin, Greg; MacDonald, Laura // Journal of International Accounting, Auditing & Taxation;7/01/96, Vol. 5 Issue 1, p113
Examines the development of accounting standard-setting processes in Canada during 1864 to 1991. Analysis of six phases of development; Interplay of technical and political imperatives as Canada separated from its colonial origins; Role of standards in society; Moral and distributional aspects...
- Market perception of foreign financial reports: Differential earnings response coefficients... Epps, Ruth W.; Oh, Joon-Whan // Journal of International Accounting, Auditing & Taxation;1997, Vol. 6 Issue 1, p49
Investigates the relative informativeness of foreign generally accepted accounting principles (GAAP) earnings compared to United States (U.S.) GAAP earnings. Details on the method used in this study; Perception made by the U.S. stock markets about the quality of foreign GAAP earnings; What the...
- Attitudes of CPAs and financial executives toward harmoniztion of international accounting... Barniv, Ran; Fetyko, David // Journal of International Accounting, Auditing & Taxation;1997, Vol. 6 Issue 2, p149
Presents a study which examined the attitudes of chief financial executives (CFOs) and certified public accountants towards international accounting standards. Attitude of respondents in the study; Information on previous research; Discussion on the results of the study.
- FASB report compares international standards with U.S. GAAP. // Business Credit;Feb97, Vol. 99 Issue 2, p66
Reports on a study published by the Financial Accounting Standards Board (FASB), which compares international accounting standards set by the International Accounting Standards Committee, with those promulgated by the FASB. Need for investors to understand the differences between the two sets...
- Accounting Standards Board. // CA Magazine;Aug93, Vol. 126 Issue 7, p15
Reports on Canada's Accounting Standards Board's approval of the project on disaggregated disclosures, jointly undertaken with the US Financial Accounting Standards Board. Standards that will apply to both countries; Addressing the main issues; Contact details for inquiry copies.
- Operating at risk. Gagnon-Valotaire, Diane; Chlala, Nadi // CA Magazine;Aug93, Vol. 126 Issue 7, p54
Discusses the two exposure drafts issued by the Accounting Standards Board (AcSB) of Canada, revisions to accounting standards dealing with contingencies. Importance of assessing risk levels in financial statements; Information on standard practice from 100 annual reports; Proposed revisions;...
- Studies & standards update. // CA Magazine;Oct93, Vol. 126 Issue 9, p18
Reports on Canadian developments on accounting projects approved in principles and have been accepted as a basis to prepare exposure drafts. Auditing Standards Board; Public Sector Accounting and Auditing Board; International Accounting Standards Committee.
- Studies & standards update. // CA Magazine;Apr94, Vol. 127 Issue 3, p14
Presents standards and studies related to accounting. Discussion of disaggregated disclosures by the Canadian Institute of Chartered Accountants' (CICA) Accounting Standards Board and the US Financial Accounting Standards Board (FASB); Availability of responses to exposure drafts in public files.
- Studies and standards update. // CA Magazine;May94, Vol. 127 Issue 4, p15
Presents updates and information on the recent development in studies and standards of accounting profession in Canada. Auditing Standards Board's comment on various aspects of engagements; Public sector and auditing board's approval of projects and acceptance of principles.