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Full-Text Articles in Business
Charting The Future Of The Accounting Profession: Recruiting And Retaining The Next Generation, Robert Bloom, Mark Myring
Charting The Future Of The Accounting Profession: Recruiting And Retaining The Next Generation, Robert Bloom, Mark Myring
Robert Bloom
In this article, the authors look at the future of the accounting profession in the U.S. The authors reference a study conducted by Robert Half Finance and Accounting which found that the demand for accounting personnel will continue. They suggest that it is necessary to develop new and creative methods of attracting and maintaining staff to remain competitive. They also note the claim made by the Financial Leadership Council that a fundamental shift in the structure of entry-level accounting positions may be necessary.
Analysis Of Sfas 157, Fair Value Measurements., Jayne Fuglister, Robert Bloom
Analysis Of Sfas 157, Fair Value Measurements., Jayne Fuglister, Robert Bloom
Robert Bloom
The article analyzes the Financial Accounting Standards Board's Statement of Financial Accounting Standards (SFAS) 157, Fair Value Measurements. SFAS 157 provides a comprehensive framework plus specific implementation guidance on the measurement of fair value and required disclosures. It supersedes the piecemeal guidance on fair value contained in previous standards. It includes sections on its scope, fair value measurement, initial recognition, valuation techniques, inputs to valuation techniques, fair value hierarchy, disclosures and transition issues.