The Disclosure Dilemma
- Texas' Lancaster ISD, Late With Financials, Readies 3d Try at Bond Vote. Philyaw, Jason // Bond Buyer;4/12/2007, Vol. 360 Issue 32606, p30
The article reports on the controversy faced by the Lancaster Independent School District over the delay in its filing for audited financial statements in Texas. The delay has brought issues about the district's management as it readies to ask for voters to pass a bond issue to pay for upgrades...
- Nassau Still Negative. Sigo, Shelly // Bond Buyer;9/7/2006, Vol. 357 Issue 32461, p31
The article reports on the Fitch Ratings Inc.'s ratings on bonds in Florida. Fitch has kept its negative rating on Nassau County's estimated $34 million of Series 2001 outstanding public betterment revenue bonds. According to analyst Kelly McGary, the rating mulls ongoing worries on the county's...
- S&P Reinstates Oregon Town's Rating After New Audit in Wake of Scandal. Ward, Andrew // Bond Buyer;7/7/2008, Vol. 365 Issue 32913, p3
The article reports that Standard & Poor's Corp. has reinstated its AA-minus general obligation bond rating in West Linn, Oregon. It is noted that the effort came after city management released audited financial statements, which have been delayed after a former finance director was caught...
- GFOA Debt Committee Approves Guidance on Audit Reports. Hume, Lynn // Bond Buyer;1/31/2005, Vol. 351 Issue 32060, p5
Focuses on the approval of the Government Finance Officers Association debt committee on its recommendation to state and local government in making their audited financial statements in bond documents or on Web sites in the U.S. Recommendation of the committee on the practice of issuers to use...
- Qualifications, reservations & amplifications. // Accountancy;Jan1977, Vol. 88 Issue 1001, p10
Focuses on issues related to accounting in Great Britain. Inability of the London Plastic Packaging Ltd. to prepare its audited accounts; Reliability of outside information as basis of an auditor's report; Effect of a delay reaching an agreement in accounting standards.
- Bank balance. // Accountancy;Mar1986, Vol. 97 Issue 1111, p167
Answers a reader's question on audited accounts in Great Britain which showed a substantial bank overdraft. Question on the issue of true and fair view; Question on the certification of a set of accounts which show a company to have access to bank facilities in excess of those that have...
- Auditing on the hot seat. Berube, Gerard // CA Magazine;Sep2000, Vol. 133 Issue 7, p6
Offers a look on issues associated with audit independence and scope in accounting in Canada in 2000. Proposed amendments to the Canada Business Corporations Act; Issues related to audited financial statements; Views on the external audit function.
- Better to Be Safe... // Business NH Magazine;Sep99, Vol. 16 Issue 9, p8
Focuses on auditor Paul F. Keating's call for taxpayers to keep copies of their 1999 Personal Earnings and Benefits Estimate Statements (PEBES). Method of filing for a PEBES copy via the Internet.
- BRIDGING THE EXPECTATION GAP. Singleton-Green, Brian // Accountancy;Oct90, Vol. 106 Issue 1166, p79
Interviews British accounting experts about audited accounts. Ian Tegner; Andrew Liekierman; David Damant; Ian Brindle; David Tweedie; Brian Jenkins.