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Accounting Horizons: 20011201

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1. Research Implications of the Auditing Standard Board's Current Agenda.
This commentary provides insights into auditing standards issues derived from our work with the Auditing Standards Board (ASB) over the last six years. Our roles ...
(PERIODICAL ARTICLE)
2. Evaluation of the FASB's Proposed Accounting for Financial Instruments...
INTRODUCTION The October 27, 2000 FASB Exposure Draft, Accounting for Financial Instruments with Characteristics of Liabilities, Equity, or Both, (hereafter the ED) provides criteria for ...
(PERIODICAL ARTICLE)
3. SEC Auditor Independence Requirements: AAA Financial Accounting Standards...
INTRODUCTION In June 2000, the SEC issued Proposed Rule S7-13-00, Revision of the Commission's Auditor Independence Requirements (hereafter the Proposed Rule). The Proposed Rule primarily ...
(PERIODICAL ARTICLE)
4. A Perspective on the Proposed Global Professional Credential. (Commentary).
You have no doubt heard of the proposed global professional credential, under such placeholder names as XYZ or Cognitor, that would supplement the CPA. At ...
(PERIODICAL ARTICLE)
5. Auditors' and Investors' Perceptions of the "Expectation Gap".
SYNOPSIS: The auditing "expectation gap" refers to the difference between (1) what the public and other financial statement users perceive auditors' responsibilities to be and ...
(PERIODICAL ARTICLE)
6. Charitable Organizations' Strategies and Program-Spending Ratios.
SYNOPSIS: Analysis in this study demonstrates how differences in strategy can be incorporated into evaluations and comparisons of financial statements of charitable organizations. The ratio ...
(PERIODICAL ARTICLE)
7. Stock Option Expense: The Sword of Damocles Revealed.
SYNOPSIS: Statement of Financial Accounting Standards (SFAS) No. 123 is one of the most controversial accounting standards ever issued by the Financial Accounting Standards Board ...
(PERIODICAL ARTICLE)
1-7 (of 7) related articles Items per page