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Public Transit Cost Analysis: Five And Ten Year Projections For The State Of Florida, Cutr
Public Transit Cost Analysis: Five And Ten Year Projections For The State Of Florida, Cutr
CUTR Research Reports
No abstract provided.
Some Concerns In Implementing The New Education Requirements For Accounting Graduates, James A. Schweikart, Phillip A. Jones Sr.
Some Concerns In Implementing The New Education Requirements For Accounting Graduates, James A. Schweikart, Phillip A. Jones Sr.
Robins School of Business White Paper Series, 1980-2022
Graduates in accounting expecting to enter the profession of public accounting in the United States will soon be required to have five years of college education. While the education of accounting graduates may be enhanced, there are several repercussions of this requirement on colleges and universities as well as on the accounting profession in general. Some of these consequences may actually impair accounting education for those entering fields other than public accounting, as college and university resources will be unable to support the needs of all accounting fields.
The Erratic Equity Position May Be Caused By Fas 52: An Investigation Of The Results Of Unrecognized Gains And Losses From Foreign Currency Translations, James A. Schweikart, Robert H. Sanborn
The Erratic Equity Position May Be Caused By Fas 52: An Investigation Of The Results Of Unrecognized Gains And Losses From Foreign Currency Translations, James A. Schweikart, Robert H. Sanborn
Robins School of Business White Paper Series, 1980-2022
Financial Accounting Standards Board Statement No. 52 (FAS 52) replaced FAS 8 in 1981 and the new guidelines have been accepted widely for providing noncontroversial and adequate disclosure of foreign currency matters. The nine years since the adoption of FAS 52 have seen erratically fluctuating exchange rates, however, and the equity positions of many firms have responded accordingly. This article provides an investigation into the erratic equity positions and recommends actions that can be taken currently that may avoid future embarrassments for the profession.
A Comparison Of U.S. And Japanese Attitudes About The Relevance Of Current Consolidation Accounting Procedures, James A. Schweikart, Walter F. O'Connor
A Comparison Of U.S. And Japanese Attitudes About The Relevance Of Current Consolidation Accounting Procedures, James A. Schweikart, Walter F. O'Connor
Robins School of Business White Paper Series, 1980-2022
Consolidation accounting has not materially changed since APB Opinions 16 and 18. Only minor changes have been made such as the new rules requiring financial subsidiaries to be consolidated (FAS 94, 1989). The recent trend of mergers and acquisitions, however, represents a significant change in business environment from that which existed when consolidation accounting as we know it was formalized. Accordingly, there is concern that current consolidation practices may be less appropriate or relevant than before.