Open Access. Powered by Scholars. Published by Universities.®
- Publication
- Publication Type
- File Type
Articles 1 - 9 of 9
Full-Text Articles in Business
Building Research Culture, Shyam Sunder
Building Research Culture, Shyam Sunder
Financial Reporting And Regulation In A World Of Financial Engineering: Accounting And The Global Financial Crisis., Shyam Sunder
Financial Reporting And Regulation In A World Of Financial Engineering: Accounting And The Global Financial Crisis., Shyam Sunder
Shyam Sunder
No abstract provided.
A Comparison Of Curriculum In Banking And Finance Departments, Hasmet Sarigul
A Comparison Of Curriculum In Banking And Finance Departments, Hasmet Sarigul
Hasmet Sarigul
This descriptive study was conducted to assess banking and finance education curriculum by identifying and comparing the bachelors degree courses being taught at the banking and finance schools. We used a quantitative approach to content analysis. The data of the study have been gathered from the web pages, handbooks and the catalogs of the schools. The study contains all of the bachelors degree banking and finance departments of the universities in Turkey. In the first survey, we identified seven core competency areas for the courses in these schools. In the second survey, six more categories were identified accompanying the competency …
State And Local Governments, March 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
State And Local Governments, March 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Further Evidence On The Ability Of Fifo And Lifo Earnings To Predict Operating Cash Flows: An Industry Specific Analysis, Brock Murdoch, Bruce Dehning, Paul Krause
Further Evidence On The Ability Of Fifo And Lifo Earnings To Predict Operating Cash Flows: An Industry Specific Analysis, Brock Murdoch, Bruce Dehning, Paul Krause
Accounting Faculty Articles and Research
The continuing convergence of U.S. GAAP with International Accounting Standards has brought into question the future use of the LIFO inventory method in the U.S. Since the Financial Accounting Standards Board (2010) has stipulated that earnings should aid investors and creditors in their quest to forecast future cash flows to the enterprise, this research examines whether FIFO earnings or LIFO earnings is preferable, for this purpose, as an aid to ex ante operating cash flow itself,over a three-year forecast horizon. We conclude that ex ante operating cash flows are quite useful in forecasting operating cash flows across industries for up …
Historical Development Of The Financial Reporting Model For State And Local Governments In The United States From Late 1800s To 1999, Terry K. Patton, Paul D. Hutchison
Historical Development Of The Financial Reporting Model For State And Local Governments In The United States From Late 1800s To 1999, Terry K. Patton, Paul D. Hutchison
Accounting Historians Journal
This study examines the historical development of the financial reporting model for state and local governments in the United States from the late 1800s through the issuance by the Governmental Accounting Standards Board (GASB) of Statement No. 34 in 1999. This research shows how the current governmental reporting standard evolved over time to meet diverse user needs by presenting both government-wide and fund statements, and requiring three governmental operating statements with potentially three different measurement focuses: the Statement of Activities; the Statement of Revenues, Expenditures, and Changes in Fund Balances; and the Budgetary Comparison Schedule. Overall, this historical study provides …
Government Auditing Standards And Circular A-133 Developments - 2013; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Government Auditing Standards And Circular A-133 Developments - 2013; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Cpa's Guide To Financial And Estate Planning, Sidney Kess, Steven G. Siegel, American Institute Of Certified Public Accountants. Personal Financial Planning Section
Cpa's Guide To Financial And Estate Planning, Sidney Kess, Steven G. Siegel, American Institute Of Certified Public Accountants. Personal Financial Planning Section
Guides, Handbooks and Manuals
No abstract provided.