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.
- 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.
- Audit Standards Publications. // Practical Accountant;Jun2001, Vol. 34 Issue 6, p20
Focuses on the exposure draft of a proposed statement on auditing standards by the Auditing Standards Board in the United States. Emphasis of auditors on auditing publications; Reduction of uncertainty on performing generally accepted auditing standards (GAAS); Revision of GAAS to conform...
- IASB PUBLISHES AN EXPOSURE DRAFT OF A PREFACE TO IFRS. // Accountancy Ireland;Dec2001, Vol. 33 Issue 6, p57
Reports the publication of an Exposure Draft of a Preface to International Financial Reporting Standards by the International Accounting Standards Board (IASB) in Ireland. Availability of the Exposure Draft in the IASB Web site; Factors considered in the preparation of the draft; Contents of...