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Date: January 2009 |
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Managing Transition to International Financial Reporting Standards
Inevitably, corporate financial reporting will be in a state of flux for the foreseeable future. The IASB has ambitious plans to facilitate the convergence of...
Sponsored by: Oracle
Date: July 2008 |
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GAAP 2001: A Survey of National Accounting Rules Benchmarked Against International Account Standards
Harmonization of the financial accounting and reporting standards on which financial statements are based is a necessity to respond to today’s global capital markets. The...
Company: KPMG International
Date: January 2001 |
KPMG International |
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Defining Issues : Proposed Rule on Critical Accounting Policies
"The SEC will require disclosures about critical accounting policies, the subject of recommendationsin a December cautionary release. The proposed rule would call for disclosures about...
Company: KPMG International
Date: June 2002 |
KPMG International |
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Accounting For Insurance Contracts In The Absence Of An IFRS
The objective of this paper is to raise key issues associated with implementing International Financial Reporting Standards (IFRS) for insurance in 2005. This report examines...
Company: KPMG International
Date: September 2002 |
KPMG International |
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GAAP Convergence 2002
GAAP Convergence 2002 represents the third in a series of surveys conducted by the large accounting firms to encourage convergence of national accounting standards with...
Company: PricewaterhouseCoopers
Date: February 2003 |
PricewaterhouseCoopers |
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Similarities And Differences IAS, US GAAP and UK GAAP
This publication by PricewaterhouseCoopers is for those who wish to gain a broad understanding of the key similarities and differences between three accounting frameworks: International...
Company: PricewaterhouseCoopers
Date: September 2001 |
PricewaterhouseCoopers |
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Conditions For Use Of Non-GAAP Financial Measures-Securities And Exchange Commission
As directed by the Sarbanes-Oxley Act of 2002, the new rules and amendments to address public companies' disclosure or release of certain financial information that...
Company: U.S. Securities and Exchange Commission
Date: January 2003 |
U.S. Securities and Exchange Commission |
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A Reexamination of the Incremental Information Content of Capital Expenditures
"Under GAAP, recognition of the earnings impact of capital expenditures is postponed until the resulting revenues and expenses are realized. However, if current-period capital expenditures...
Company: Biz.uiowa
Date: October 1999 |
Biz.uiowa |
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Accounting For Transfers And Servicing Of Financial Assets And Extinguishments Of Liabilities
FASB Statement No. 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities (FAS 140), a replacement of Statement No. 125 (FAS...
Company: Ernst & Young
Date: May 2001 |
Ernst & Young |
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SEC Adopts Rules on Provisions of Sarbanes-Oxley Act of 2002- Actions Cover Non-GAAP Financials, Filings of Earnings Releases, Trading During Blackout Periods, Audit Committee Financial Expert Requirements
On January 15, 2003, the SEC voted to adopt the rules and amendments concerning provisions of the Sarbanes-Oxley Act of 2002 (“Sarbanes-Oxley”). This article deals...
Company: Hinshaw & Culbertson
Date: January 2003 |
Hinshaw & Culbertson |
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Staff Accounting Bulletin No. 103 - Update Of Codification Of Staff Accounting Bulletins
This staff accounting bulletin revises or rescinds portions of the interpretive guidance included in the codification of staff accounting bulletins in order to make this...
Company: U.S. Securities and Exchange Commission
Date: May 2003 |
U.S. Securities and Exchange Commission |
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Filing Guidance Related To: Conditions For Use Of Non-Gaap Financial Measures; And Insider Traders During Pension Fund Blackout Periods
The Securities and Exchange Commission is issuing interim guidance regarding the filing of information pursuant to new Items 11 and 12 of Form 8-K. Item...
Company: U.S. Securities and Exchange Commission
Date: January 2003 |
U.S. Securities and Exchange Commission |
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Convergence of IFRS and U.S. GAAP
Things are moving so quickly in the evolving world of global accounting standards that IFRS may be unfamiliar. International Financial Reporting Standards (IFRS) is the...
Company: The CPA Journal
Date: March 2003 |
The CPA Journal |
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Obstacles to International Accounting Standards Convergence
Given the recent changes in the international sector, along with the similarities in the conceptual frameworks of the FASB and IASC, the relatively swift convergence...
Company: The CPA Journal
Date: January 2003 |
The CPA Journal |
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Accounting: Subtle Issues in Revenue Recognition
In recent years, concerns related to the recognition of revenue in accordance with GAAP have risen in significance. Not only the fraudulent acts of recording...
Company: The CPA Journal
Date: March 2001 |
The CPA Journal |
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Depreciation
The article talks about the basic accounting principle. Measuring the loss in value of an asset is known as depreciation. Depreciation is considered an expense...
Company: BusinessTown.com
Date: January 2003 |
BusinessTown.com |
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Pro Forma's Bottom Line
In effect, the U.S. Securities & Exchange Commission (SEC), the federal regulatory agency that polices the financial statements of publicly traded companies will be slapping...
Company: Penton Media
Date: January 2002 |
Penton Media |
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GAAP Versus The Street: An Empirical Assessment Of Two Alternative Definitions Of Earnings
Security analysts, investors and the press are increasingly relying on modified definitions of GAAP net income, known by such names as 'operating EPS' and 'pro...
Company: Social Science Electronic Publishing
Date: June 2000 |
Social Science Electronic Publishing |
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Areas of Departure From GAAP
The article is about the areas of departure from GAAP. GAAP requires that the business balance sheet be prepared using cost information for capital assets....
Company: Farm Financial Standards Council
Date: January 2003 |
Farm Financial Standards Council |
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Goodbye to GAAP?
The generally accepted accounting principles (GAAP), like the energy trading company's executives and auditors, are under intense scrutiny. The Financial Accounting Standards Board (FASB) and...
Company: Penton Media
Date: March 2002 |
Penton Media |
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GAAP - A Discussion of Notes to Consolidated Financial Statements
This article reminds of things already learned, but not used in quite some time. The consolidated financial statements of the Company have been prepared in...
Company: Ravenwerks
Date: January 2003 |
Ravenwerks |
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In GAAP We Trust
This article is about Transparency in corporate financial statements which is essential for an investor’s assessment of risk and trust in stocks. Transparency depends upon...
Company: The CPA Journal
Date: October 2002 |
The CPA Journal |
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The GAAP Gap
Profits calculated according to GAAP should not be confused with the myth of value maximization. The current practice of "big bath" accounting has considerably diminished...
Company: The Corporate Library
Date: January 2003 |
The Corporate Library |
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Variable Interest Entities in the Context of Leasing Transactions
In January 2003, FASB issued Interpretation No. 46, Consolidation of Variable Interest Entities. FASB I 46 supersedes EITF 90-15 which previously was used to determine...
Company: John Wiley & Sons
Date: July 2003 |
John Wiley & Sons |
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International Financial Reporting Standards
This article mainly focuses upon International Financial Reporting Standards. Generally three factors may influence need to consider IFRS. First, many organizations...
Company: Deloitte LLP
Date: January 2003 |
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Conditions For use of Non-GAAP Financial Measures
The Securities and Exchange Commission (SEC), as directed by the Sarbanes-Oxley Act of 2002, adopted on January15, 2003, new rules and amendments (the Rule) to...
Company: Deloitte LLP
Date: July 2003 |
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Final Rule: Conditions For Use Of Non-GAAP Financial Measures
As directed by the Sarbanes-Oxley Act of 2002, U.S Securities and Exchange Commission is adopting new rules and amendments to address public companies' disclosure or...
Company: U.S. Securities and Exchange Commission
Date: January 2002 |
U.S. Securities and Exchange Commission |
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International Financial Reporting Standards Of Growing Importance for U.S.Companies
A few years ago, International Financial Reporting Standards (IFRS) were a distant possibility. Today, the reality is far different. We are in a dramatic...
Company: Deloitte LLP
Date: April 2003 |
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Standards Of Reporting (“GCDO”)
Financial statements are presented in accordance with generally accepted accounted principles. This report identifies the circumstances in which principles have not been consistently observed in...
Company: Northern Illinois University
Date: January 2003 |
Northern Illinois University |
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How Foreign Firms Can Attract U.S. Investors: Overcoming 'Home Bias'
Accounting is a primary source of information about companies. The accounting methods vary in different countries. Based on the research on the relationship between foreign...
Company: Knowledge@Wharton
Date: December 2003 |
Knowledge@Wharton |
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New Business Model For Financial Statements: How Will Your Locality Fare?
The financial statement is the reflection of the financial health of an organization. It is a measure of the financial responsiveness of the organization with...
Company: Virginia Municipal League
Date: October 2000 |
Virginia Municipal League |
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The Four Reporting Standards
Certain instruments have been institutionalized for imparting consistency to Financial Statement Analysis (FSA) throughout the country. They include the four reporting standards and the auditor’s...
Company: Bowling Green State University
Date: January 2003 |
Bowling Green State University |
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Dealing With Reg G
From the executive summary: ‘In the wake of a string of high-profile corporate accounting scandals and the subsequent passage of the Sarbanes-Oxley Act, the Securities...
Company: CFO Publishing
Date: October 2003 |
CFO Publishing |
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October Madness: The Gap Between GAAP and Reported Earnings
From the executive summary: ‘The technology companies have been the biggest embracers of pro forma results, which are really only hypothetical numbers. They are the...
Company: CFO Publishing
Date: October 2001 |
CFO Publishing |
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The Next Great Controversy? Pro Forma Earnings
From the executive summary: ‘The accounting fiasco in the past few years clearly raised the awareness of creative accounting maneuvers such as off-balance-sheet financing. However,...
Company: CFO Publishing
Date: January 2002 |
CFO Publishing |
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Put GAAP Ahead Of Pro Forma, NIRI Says
From the executive summary: ‘The National Investor Relations Institute (NIRI) adopt a tough set of guidelines for companies when they report earnings, including more forthcoming...
Company: CFO Publishing
Date: October 2002 |
CFO Publishing |
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Doing the Math: Operating Earnings Spark Controversy
From the executive summary: ‘Researches indicate that there is a dispute over what expenses companies should be allowed to exclude and treat as special items'...
Company: CFO Publishing
Date: August 2001 |
CFO Publishing |
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Nonfinancial Indicators: Backup For GAAP
From the executive summary: ‘Experts suggest that organizations need to do a much better job of communicating with shareholders. To improve corporate behavior and to...
Company: CFO Publishing
Date: September 2003 |
CFO Publishing |
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On The Same Page
From the executive summary: ‘Researches suggest that International Accounting Standards (IAS) and Generally Accepted Accounting Principles (GAAP) look almost the same, thanks to diligent efforts...
Company: CFO Publishing
Date: May 2002 |
CFO Publishing |
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IAS Will Change U.S. Accounting Rules
The dynamic business environment indicates towards the change in the accounting standards throughout the world. As a result, various national systems throughout the world need...
Company: CFO Publishing
Date: February 2001 |
CFO Publishing |
- Showing items 1-40 of 128
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