Accounting Commons^™

An Introduction To Fund Accounting, Annetta M. Gibson

Faculty Publications

Presentation for treasurers, Euro-Asia Division, July 16, 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Daniel Werfel, Principal Deputy Commissioner, Internal Revenue Service, Re: Request For Irs To Reconsider The Retirement Of The Disclosure Authorization And Electronic Account Resolution Option On E-Services., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Barry C. Melancon, Cpa, Cgma, President And Ceo, To Tom Harkin, Chairman, And Lamar Alexander, Ranking Member, Health Education Labor And Pensions Committee; John Kline, Chairman, And George Miller, Ranking Member, Education And Workforce Committee, Re: S. 273 And H.R. 2041., Barry C. Melancon

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Jeffrey A. Porter, Cpa, Chief, Aicpa Tax Executive Committee, To Andrew Kelso, Jr., Associate Chief Counsel (Income Tax & Accounting), Internal Revenue Service, Re: Comments And Recommendations For Procedural Changes In Response To Ambiguities Raised In Complying With Final Regulations Under Sections 381(C)(4) And 381(C)(5)(Td 9534)., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Mary M. Foelster, Cpa, Director, Governmental Auditing And Accounting, To Gilbert Tran, Office Of Federal Financial Management, Office Of Management And Budget, Re: Proposed Revisions To The Data Collection Form (Sf-Sac Or The Form) And Related Form Instructions., Mary M. Foelster, American Institute Of Certified Public Accountants. Governmental Audit Quality Center Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Standard Setting Should Remain In The Private Sector, Nichole Calhoun

The Review: A Journal of Undergraduate Student Research

"In lieu of an abstract, below is the essay's first paragraph.

The Financial Accounting Standards Board (FASB) is the body that establishes accounting standards in the United States. The FASB has a specific operating procedure that it goes through before it will issue a statement for a new standard. During the early stages of this process, a task force is appointed to research a topic of concern and a memorandum is issued to invite discussion. Then there is a public comment period, during which information from and views of interested parties are accepted and reviewed. Some parties that often give …

Conceptual Framework Project, Gabriella Sasso

The Review: A Journal of Undergraduate Student Research

In lieu of an abstract, below is the essay's first paragraph.

Beginning in 1973, the Financial Accounting Standards Board's Conceptual Framework Project was formed. After twelve years of putting together what was designed to describe existing practice, prescribe future practice and define commonly used terms, the results and support were far from what was expected. Many felt that the project was a great waste of time, resources and effort, while others believed it to be one of the most important accomplishments in the accounting field. By examining both the pros and the cons of the Conceptual Framework Project, it can …

An Analysis Of Managers’ Resource Allocation Dilemma In A Fixed Ca Pacity Situation, Michael Levin

Business, Accounting and Economics Faculty Scholarship

Managers of museums, repertory theaters, sports leagues, and symphony orchestras invest resources in order to optimize attendance over a season. They must choose between investing resources evenly across a balanced portfolio of offerings or disproportionately concentrating resources on a few more desirable offerings at the expense of the rest of the portfolio. The better strategy is not always apparent. The authors investigate this research question in non–major league sports leagues using the Gini coefficient, a measure of equality/balance adapted from the field of economics. The spread of team success in a league, based on winning percentages and represented by the …

Boise State On Business: Companies Must Balance Feelings And Facts, Michael Lee, Nicholas Gaudioso Jr.

Accountancy Faculty Publications and Presentations

Many companies are founded with innovation, enthusiasm and hopes for success. In its inaugural days, the business founder/CEO is able to personally drive the company's success with a passion while wearing multiple hats and controlling all aspects of the business operations. They understand their market, can effectively communicate their chosen mission to employees and have a good "feel" for their cost and margins.

However, there comes a point where sales grow, new employees are hired and operations expand. All of a sudden, it becomes evident that managing by "feel" is not enough. Founders/CEOs must transition from managing by "feel" to …

Life And Health Insurance Entities, July 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Brokers And Dealers In Securities With Conforming Changes As Of July 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Dilution In Director Risk Assessments: The Effects Of Diagnostic And Non-Diagnostic Information, Jean Lin Seow

Research Collection School Of Accountancy

This paper reports the results of an experiment investigating how directors’ identification and evaluation of diagnostic and non-diagnostic information in a financial statement fraud risk assessment setting affects dilution in their risk assessments. My results show that more (less) diluted risk assessments are made when more (fewer) nondiagnostic factors are identified and where less (more) weight is placed on non-diagnostic factors identified as relevant to the judgment decision. Directors with higher levels of technical knowledge are found to identify more diagnostic factors and place greater weight on these factors than directors with lower levels of technical knowledge. Higher levels of …

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of July 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Attraction, Retention And Advancement Of Women Leaders: Strategies For Organizational Sustainability, Mary L. Bennett, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Editor's Note, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

The Contributors, Marites Tiongco

DLSU Business & Economics Review

No abstract provided.

A Cut From Above: The Impact Of Loyalty Program Status On Member’S Behavior, Fredelita Espiritu-De Mesa

DLSU Business & Economics Review

This study identified the differences on the behavior between elite and non-elite members of a loyalty program. Behaviors measured were personal referrals, personal information sharing, openness to store promotions, increasing purchases, and marketing research support. Results showed the significant differences on behavior such as personal referrals and increasing purchases. The store benefits personal referrals from the non-elite members while increasing purchases from elite members.

Consumption Pattern Of Poor Households In Metro Manila – A Microeconometric Evaluation, Cesar C. Rufino

DLSU Business & Economics Review

This study is an attempt to analyze through survey design-consistent consumption profiling the budget allocation pattern of urban poor in Metro Manila. Econometric models of a complete system of Engel curves for the various consumption items are to be employed in the analysis. A value-added characteristic of this research is the incorporation of the complex survey design features of the 2009 Family Income and Expenditure Survey to produce consistent and unbiased standard errors and parameter estimates used in a variety of inferences implemented.

South Koreans Studying In Dlsu-Manila: Challenges And Opportunities In Trade In Education Services, Luz Suplico-Jeong, Rechel G. Arcilla

DLSU Business & Economics Review

Trade in education services plays a crucial role in economies like Australia, Canada, New Zealand, UK, and USA. The largest component of trade in education services consists of students who travel abroad to study. This market is going to grow as international student mobility continues to increase. The Philippines has been a popular destination for South Korean students who want to study abroad because English is widely spoken. It offers the same quality of English education at a lower cost. This paper examines the economic contribution and challenges of the South Korean students in the Philippines. A marketing strategy to …

Exploring Integrity, Leadership And Value Maximization In Microfinance, Junette A. Perez

DLSU Business & Economics Review

This study intends to review thoughts and expositions on integrity, leadership, and its potential link to value maximization in microfinance. The major source of exposition is from Jensen, Erhard, and Zaffron (2011). Prior reviews revealed that a man with integrity is a man of his word. As such, integrity begins with the mind as the mind compels the desire to exercise the manifestations of integrity. Jensen et al. (2011) measured integrity as equivalent to honoring one’s word. Applying such definition in microfinance, imputed with concepts of leadership with a view of maximizing value in microfinance is limitless as well as …