Groups seek better communications with bondholders over
- GAO-ACGAS exposure drafts available. // PA Times;Aug98, Vol. 21 Issue 8, p9
Announces the availability of second and third exposure drafts issued by the United States General Accounting Office.
- Malaysia: IFSB issues two exposure drafts for public consultation. // MiddleEast Insurance Review;Dec2010, p21
The article reports that the Islamic Financial Services Board (IFSB) has issued two exposure drafts for public consultation in Kuala Lumpur, Malaysia.
- The essence of an entity. Beauchamp, Tim // CA Magazine;Aug96, Vol. 129 Issue 6, p46
Highlights some of the changes made on the public exposure draft concerning the financial reporting entity addressed on Section PS 1300 of the PSAAB Handbook. Clarifications addressing the difficulties that the federal, provincial and territorial governments were having when applying the old...
- Exposure draft on earnings per share. // Management Accounting: Magazine for Chartered Management Account;Sep97, Vol. 75 Issue 8, p4
Describes the FRED 16 Earnings per Share exposure draft published by the Accounting Standards Board (ASB) in Great Britain. Proposal of ASB for the computation and disclosure of amounts per share; Main thrust of the exposure draft; Effect of the draft on users' expectations in other countries...
- Heat on derivatives. Hrisak, Daniel M. // Chartered Accountants Journal;Oct97, Vol. 76 Issue 9, p83
Discusses the release of an exposure draft Statement on derivatives from the Financial Accounting Standard Board in the United States. Basic approach in the Statement; Key criterion for qualification; Opposition to the adoption of the proposal.
- The euro - going for IT. Callaway, Jackie // Accountancy;Dec1997, Vol. 120 Issue 1252, p55
Focuses on the Great Britain Accounting Standards Board's exposure draft 'Measurement of Tangible Fixed Assets.' Measurement, valuation and depreciation of tangible fixed assets; Capitalization of borrowing costs.
- COPING WITH CONSTRUCTION CONTRACTS. Westwick, Chris // Accountancy;Jan1998, Vol. 121 Issue 1253, p58
Reports on the exposure draft 'Measurement of Tangible Fixed Asset' in Great Britain. Provisions of the draft; Return on capital ratios; Treatment of gains and losses on disposal.
- Analysis--section 5301. // CA Magazine;Apr96, Vol. 129 Issue 3, ED p1
Focuses on an exposure draft of a proposed auditing standard in Canada with particular reference to Analysis--Section 5301. Use of analysis in planning the audit; Usage of analysis in performing substantive procedures.
- REPORT OF THE POB PANEL ON AUDIT EFFECTIVENESS: CHANGES IN THE FINAL REPORT. Smith, Gerald; Morris, Thomas W. // CPA Journal;Nov2000, Vol. 70 Issue 11, p55
Highlights a public hearing conducted on the exposure draft (ED) and final report of the Panel on Audit Effectiveness. How the public hearing was presented; Observations of several commentators on the recommendations of the report; Principal changes in the ED and the final report.