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Challenges and Opportunities of PCI
Learn how to control PCI compliance costs and build a more efficient and reliable IT infrastructure that delivers better service with less risk.
Sponsored by: Tripwire
Date: June 2007 |
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Smooth Transition: Preparing for IFRS
The SEC proposes that 2014 be the first year for US registered companies to file their financial statements in International Financial Reporting Standards (IFRS) format....
Sponsored by: Epicor Software
Date: October 2009 |
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Getting Ready for IFRS
Successful businesses around the globe have shown time and again that what at first glance may appear as a difficult and costly change in regulation...
Sponsored by: Epicor Software
Date: October 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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Readiness for SEC Timely Filing Requirements
Most companies are not anticipating the coming shorter deadlines for filing their annual and quarterly reports with the SEC by filing earlier than required this...
Company: KPMG International
Date: September 2003 |
KPMG International |
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Truth or Dare?
While the development of an International Financial Reporting Standard on the recognition and measurement of assets and liabilities from insurance contracts is still under discussion,...
Company: KPMG International
Date: January 2003 |
KPMG International |
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Improving the Types of Information in Business Reporting
Business reporting cannot and should not meet all users' needs for information. Based on the information needs of users and the costs and benefits of...
Company: The American Institute of Certified Public Accountants
Date: January 2003 |
The American Institute of Certified Public Accountants |
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Financial Statements and Related Disclosures
Financial statements are at the center of business reporting. The Committee's study confirmed the importance of financial statements — they generally provide users with...
Company: The American Institute of Certified Public Accountants
Date: January 2003 |
The American Institute of Certified Public Accountants |
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Auditor Association With Business Reporting
Auditors are associated with business reporting in various ways. They usually are engaged to report on historical financial statements. However, auditors also issue special purpose...
Company: The American Institute of Certified Public Accountants
Date: January 2003 |
The American Institute of Certified Public Accountants |
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Facilitating Change in Business Reporting
Worthy ideas to improve business reporting must be translated into action or they create no public benefit. Such action depends on many factors — the...
Company: The American Institute of Certified Public Accountants
Date: January 2003 |
The American Institute of Certified Public Accountants |
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A Model of Business Reporting
This paper presents a comprehensive model of business reporting based on the Committee's understanding of the information needs of investors and creditors (users) in making...
Company: The American Institute of Certified Public Accountants
Date: January 2003 |
The American Institute of Certified Public Accountants |
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External reporting – Breaking The Paradigm Could Bring Improved Capital Allocation
This document discusses the pitfalls in traditional external reporting and puts the case for the adoption of a new external reporting model that may encourage...
Company: KPMG International
Date: December 2001 |
KPMG International |
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Defining Issues : SEC Proposals On Disclosing Off-Balance-Sheet Arrangements And On “Pro Forma” Reporting
The SEC’s new proposals to require disclosures of material off-balance-sheet items and to change how companies disclose or otherwise release “pro forma” measures of financial...
Company: KPMG International
Date: November 2002 |
KPMG International |
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A Plea For Transparency
The article talks about the Three-Tier Model of Corporate Transparency, which is one alternative for a new vision of the future of corporate reporting. The...
Company: PricewaterhouseCoopers
Date: May 2003 |
PricewaterhouseCoopers |
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Interim Financial Reporting
Financial information is more useful if it is frequent and timely. Although there is no requirement under IFRS for interim financial information to be prepared,...
Company: PricewaterhouseCoopers
Date: January 2002 |
PricewaterhouseCoopers |
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CPAs Issue Assessment of Risk Factors for 2001 Financial Statements
This document includes a detailed list of "risk factors" that should be considered as companies prepare their 2001 financial statements. The current economic downturn, events...
Company: PricewaterhouseCoopers
Date: January 2002 |
PricewaterhouseCoopers |
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Segment Reporting
Many entities provide groups of products or services or operate in diverse geographical areas. Segment information highlights the entity's risks and returns, showing the financial...
Company: PricewaterhouseCoopers
Date: January 2003 |
PricewaterhouseCoopers |
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Making The Change To International Financial Reporting Standards
Outright adoption of IFRS or convergence with the standards is now a global phenomenon that is rapidly gathering pace that many countries have decided on...
Company: PricewaterhouseCoopers
Date: January 2002 |
PricewaterhouseCoopers |
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Final Rules On Internal Control Reporting And Officer Certifications
The Securities and Exchange Commission has released final rules governing management’s report on internal control over financial reporting and revisions to certification of disclosure in...
Company: KPMG International
Date: June 2003 |
KPMG International |
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Transition to a fair value world
The webcast features the fact that the proposals issued by the International Accounting Standards Board (IASB), dealing with the accounting for insurance contracts and financial...
Company: Ernst & Young
Date: January 2003 |
Ernst & Young |
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SAS 82's Effects on Fraud Discovery
Issued in 1997, SAS 82, Consideration of Fraud in a Financial Statement Audit, attempted to address certain perceived shortcomings of the audit process and audit...
Company: The CPA Journal
Date: January 2003 |
The CPA Journal |
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Auditors and Earnings Management
This article is about Auditors who can be most effective when they understand the motivations and methods behind abusive earnings management. There are a number...
Company: The CPA Journal
Date: January 2003 |
The CPA Journal |
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Management Fraud Puts Auditors Between a Rock and a Hard Place
In today’s earnings-crazed environment, there are times when management, in an effort to whitewash a company’s (or a division’s) poor performance, may attempt to boost...
Company: nysscpa.org
Date: June 2003 |
nysscpa.org |
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The CPA in Industry
Fraud can create problems for any company; it can occur in almost any facet of a business and can be committed by any number of...
Company: The CPA Journal
Date: March 2001 |
The CPA Journal |
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New Electronic Reporting Workflows
The article talks about the facts that reports are being reengineered to become the beginning, not the end, of new workflows that reflect the changes...
Company: Penton Media
Date: May 1997 |
Penton Media |
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World-Class Financial Reporting
Financial managers should just say “no” to requests to personalize internal reports if there's no value to the company's bottom line. Unlike many financial processes,...
Company: Penton Media
Date: July 1996 |
Penton Media |
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Financial Reporting: Getting It Right the First Time 2
Now that CFOs are, in effect, signing off on financial statements to the SEC rather than to auditors, it's crucial that financial reporting be spot-on....
Company: Penton Media
Date: November 2002 |
Penton Media |
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Certification of Disclosure in Companies’ Quarterly and Annual Reports
In a SEC Release No. 33-8124, dated August 29, 2002 (the “Release”), the SEC adopted rules implementing the certification requirement set forth in Section 302...
Company: Hinshaw & Culbertson
Date: August 2002 |
Hinshaw & Culbertson |
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How Accounting Executives Looked the Wrong Way
As confidence in the capital markets has been shattered, chief executives have fallen under suspicion; so, too, have analysts, investment bankers, lawyers and, of course,...
Company: Capital Eyes
Date: September 2002 |
Capital Eyes |
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Business and Financial Reporting, Challenges From The New Economy
This Special Report examines two assertions that dominate articles and papers about the intersection between the new economy on one hand and business and financial...
Company: Financial Accounting Foundation
Date: April 2001 |
Financial Accounting Foundation |
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Financial Performance Reporting by Business Enterprises
The primary objectives of this report are (1) to improve the quality of information displayed in financial statements so that investors, creditors, and others can...
Company: Financial Accounting Foundation
Date: September 2003 |
Financial Accounting Foundation |
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SEC Approves New Rule on Internal Control Reporting
The Securities and Exchange Commission has voted to adopt rules concerning management's report on internal control over financial reporting and certification of disclosures in Exchange...
Company: New Jersey Society of Certified Public Accountants
Date: May 2003 |
New Jersey Society of Certified Public Accountants |
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SEC Approves New Rules for Internal Control Reports and Attestations
This article discusses the new rule of SEC. It states that new SEC rules will require a public company to comply with, among other things,...
Company: Sullivan & Worcester
Date: January 2003 |
Sullivan & Worcester |
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Is Your Company Nudging the Numbers?
Pressure to meet the numbers is greater than ever. But don't let own company issue a misleading earnings report. The nightmare of risky accounting is...
Company: Harvard Knowledgebase
Date: November 2001 |
Harvard Knowledgebase |
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A Cure for Enron-Style Audit Failures
If companies and regulators are ever to learn from the collapse of Enron and prevent similar corporate debacles in the future, they must look more...
Company: Harvard Knowledgebase
Date: May 2002 |
Harvard Knowledgebase |
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Most Accountants Aren't Crooks—Why Good Audits Go Bad
The Sarbanes-Oxley Act of 2002, signed into law last July, is the government's response to a series of financial reporting scandals that rocked investors. Among...
Company: Harvard Knowledgebase
Date: December 2002 |
Harvard Knowledgebase |
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Reporting: See-Through Finance
The market's distaste for complex financing could raise your company's cost of capital, even if you comply with new reporting rules. It is often asked...
Company: CFO Publishing
Date: October 2002 |
CFO Publishing |
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Corporations Supersize Annual Reports
Companies pump up the volume -- but the question that still remains is - Will investors be satisfied? One reason companies are bulking up their...
Company: CFO Publishing
Date: June 2002 |
CFO Publishing |
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Financial Reporting- Getting It Right The First Time
Now that CFOs are, in effect, signing off on financial statements to the SEC rather than to auditors, it's crucial that financial reporting be spot-on....
Company: Penton Media
Date: November 2002 |
Penton Media |
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Building A Unified Reporting System.
In every organization, Reporting System plays a very crucial role. It is very essential to have a unified reporting system. This will help an organization...
Company: Penton Media
Date: December 2000 |
Penton Media |
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The Reality Of Real-Time Reporting
Delivering real-time performance and financial information to front-line managers has become a prerequisite for finance executives. In the past, most companies were content to report...
Company: Penton Media
Date: March 2000 |
Penton Media |
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