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Articles 10411 - 10440 of 40179

Full-Text Articles in Business

Valuation And Classification Of Company Issued Cash And Share-Puts, William D. Terando, Wayne Shaw, David Smith Jan 2007

Valuation And Classification Of Company Issued Cash And Share-Puts, William D. Terando, Wayne Shaw, David Smith

Scholarship and Professional Work - Business

This paper examines whether investors’ valuations of cash and share-put warrants are influenced by their potential differential effect on firm solvency. It is motivated by the enactment of SFAS 150, which requires that all contingent put warrant obligations be classified as balance sheet liabilities regardless of put type. Consistent with the critics of SFAS150, we show that market participants differentially value cash and share-puts based on their solvency characteristics beyond the firm’s recorded assets and liabilities. Our results add to existing capital structure literature by suggesting that complex financial instruments (such as cash and share-puts) be reported separately from each …


Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, 2007, Linda C. Delahanty Jan 2007

Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, 2007, Linda C. Delahanty

Accounting Trends and Techniques

No abstract provided.


Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Statement On Standards For Accounting And Review Services 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2007

Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Statement On Standards For Accounting And Review Services 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Committees

No abstract provided.


Aicpa Volunteer Handbook All Committees,Panels, Boards, And Task Forces Year 2006-2007 As Of October 1, 2007, American Institute Of Certified Public Accountants (Aicpa) Jan 2007

Aicpa Volunteer Handbook All Committees,Panels, Boards, And Task Forces Year 2006-2007 As Of October 1, 2007, American Institute Of Certified Public Accountants (Aicpa)

AICPA Committees

No abstract provided.


Directory Of Accounting Faculty, 2007-2008, 32nd Edition, James R. Hasselback Jan 2007

Directory Of Accounting Faculty, 2007-2008, 32nd Edition, James R. Hasselback

Individual and Corporate Publications

No abstract provided.


Guide To Building A Successful Off-Ramping Program, American Institute Of Certified Public Accountants. Work/Life & Women’S Initiatives. Executive Committee Jan 2007

Guide To Building A Successful Off-Ramping Program, American Institute Of Certified Public Accountants. Work/Life & Women’S Initiatives. Executive Committee

Individual and Corporate Publications

No abstract provided.


Checklists And Illustrative Financial Statements For Common Interest Realty Associations: A Financial Accounting And Reporting Practice Aid, December 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Douglas Bowman Jan 2007

Checklists And Illustrative Financial Statements For Common Interest Realty Associations: A Financial Accounting And Reporting Practice Aid, December 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Douglas Bowman

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, May 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori West Jan 2007

Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, May 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori West

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, October 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Christopher Cole Jan 2007

Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, October 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Christopher Cole

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group Jan 2007

Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Health Care Industry Developments - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2007

Health Care Industry Developments - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Antecedents And Consequences Of Lifestyle Choice In Public Accounting, Ambrose Jones Iii Jan 2007

Antecedents And Consequences Of Lifestyle Choice In Public Accounting, Ambrose Jones Iii

Theses and Dissertations

This dissertation examines the effects of healthy lifestyle of auditors in public accounting as a mitigating influence between role stress and job outcomes (performance, satisfaction, and turnover). Based on coping and self-determination theories, the study was designed to investigate the impact of healthy lifestyle as a coping measure that is within the control of the individual, regardless of firm policies or the firm's work environment.To address the research issues, a survey was conducted of professional auditors employed by a large national public accounting firm with offices located throughout the United States. The sample included 1,026 auditors from various regions of …


Life Cycle Planning : For The Cpa Practice : Practical Strategies And Forms, Martin M. Shenkman Jan 2007

Life Cycle Planning : For The Cpa Practice : Practical Strategies And Forms, Martin M. Shenkman

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Guide To Retirement Plans For Small Businesses, Gary S. Lesser Jan 2007

Cpa's Guide To Retirement Plans For Small Businesses, Gary S. Lesser

Guides, Handbooks and Manuals

No abstract provided.


Employee Retention Guide: How To Keep Your Top Talent On Board, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee Jan 2007

Employee Retention Guide: How To Keep Your Top Talent On Board, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Government Auditing Standards And Circular A-133 Audits - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2007

Government Auditing Standards And Circular A-133 Audits - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, May 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West Jan 2007

Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, May 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


The Consideration Of Fraud In A Financial Statement Audit: Some Study Questions, Eddie Metrejean, Lou X. Orchard, L. Dwight Sneathen Jr. Jan 2007

The Consideration Of Fraud In A Financial Statement Audit: Some Study Questions, Eddie Metrejean, Lou X. Orchard, L. Dwight Sneathen Jr.

Accountancy: Faculty Publications

In October 2002, the Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) No. 99, Consideration of Fraud in a Financial Statement Audit in response to recommendations from the Fraud Task Force. SAS No. 99 is intended to improve auditor performance during audits and to increase the likelihood that the auditors will detect fraudulent financial reporting if any is present. Since fraud awareness is such a major part of any audit, accounting students should be well versed on the content of SAS No. 99. However, not all accounting students read SASs in detail. Then how do accounting educators get …


Proposal Of Professional Ethics Division: Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles; Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles, May 15, 2007; Exposure Draft (American Institute Of Certified Public Accountants), 2007, May 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2007

Proposal Of Professional Ethics Division: Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles; Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles, May 15, 2007; Exposure Draft (American Institute Of Certified Public Accountants), 2007, May 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

The Committee recognizes that specific threats to meeting the objectives of the fundamental principles may arise when providing professional services to clients and employers. Because it is impossible to address in the Code every situation that creates such threats and specify the appropriate safeguards to mitigate or eliminate those threats, the proposed Framework provides guidance to members when faced with making decisions on ethical matters that are not explicitly addressed by the Code. Under no circumstances, however, may the proposed Framework be used to justify noncompliance with the prohibitions or requirements contained in the rules, interpretations, and rulings in the …


Proposed Aicpa Audit And Accounting Guide : Airlines;Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Sept. 12, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Airline Guide Task Force Jan 2007

Proposed Aicpa Audit And Accounting Guide : Airlines;Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Sept. 12, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Airline Guide Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This guide does the following: (1) Identifies certain requirements set forth in pronouncements in levels a, b, and c of the hierarchy of sources of GAAP. In these instances, entities are required to apply those requirements based on their standing in levels a, b, or c of the hierarchy rather than because of their inclusion in this guide. (2) Describes AcSEC’s understanding of prevalent or sole industry practice concerning certain issues. In addition, this guide may indicate that AcSEC expresses a preference for the prevalent or sole industry practice, or it may indicate that AcSEC expresses a preference for another …


Comment Letters For Exposure Draft: Proposed Interpretation 501-8 Under Rule 501: Failure To Follow Requirements Of Governmental Bodies, Commissions, Or Other Regulatory Agencies On Indemnification And Limitation Of Liability Agreements With A Client. 2007, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2007

Comment Letters For Exposure Draft: Proposed Interpretation 501-8 Under Rule 501: Failure To Follow Requirements Of Governmental Bodies, Commissions, Or Other Regulatory Agencies On Indemnification And Limitation Of Liability Agreements With A Client. 2007, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Pcaob Standards And Related Rules (Including Select Sec-Approved Pcaob Releases And Staff Guidance) As Of December 2006, American Institute Of Certified Public Accountants, Public Company Accounting Oversight Board Jan 2007

Pcaob Standards And Related Rules (Including Select Sec-Approved Pcaob Releases And Staff Guidance) As Of December 2006, American Institute Of Certified Public Accountants, Public Company Accounting Oversight Board

AICPA Professional Standards

No abstract provided.


Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act Sections 23, 7 And 14; Exposure Draft (American Institute Of Certified Public Accountants), 2007, March, American Institute Of Certified Public Accountants. Uaacommittee; National Association Of State Boards Of Accountancy. Uaa Committee Jan 2007

Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act Sections 23, 7 And 14; Exposure Draft (American Institute Of Certified Public Accountants), 2007, March, American Institute Of Certified Public Accountants. Uaacommittee; National Association Of State Boards Of Accountancy. Uaa Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Standards For Accounting And Review Services: Omnibus Statement On Standards For Accounting And Review Services - 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2007, October 9, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2007

Proposed Statement On Standards For Accounting And Review Services: Omnibus Statement On Standards For Accounting And Review Services - 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2007, October 9, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Omnibus Statement On Standards For Accounting And Review Services, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2007

Comment Letters On Omnibus Statement On Standards For Accounting And Review Services, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 2007, April 16, American Institute Of Certified Public Accountants. Peer Review Board Jan 2007

Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 2007, April 16, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

The most significant conclusions to come from the work of the above task forces were (1) a recommendation to merge the two peer review programs and (2) a recommendation to reengineer the reporting process to be more understandable and usable in light of the growing mandate that the results of peer reviews be made more widely available. The PRB has issued this exposure draft to propose those recommendations and incorporate other revisions to the Standards and related Interpretations (AICPA Professional Standards, PR Section 100) that are expected to result in a more efficient and effective Program. To ensure Program integrity …


Proposal Of Professional Ethics Division; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2007

Proposal Of Professional Ethics Division; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Proposed revision of ET section 92: Definintion of Firm; Proposed addition to ET section 92: Definition of network; Proposed interpretation of 101-17, , Networks and Network Firms


Proposed Statement On Standards For Accounting And Review Services : Defining Professional Requirements In Statements On Standards For Accounting And Review Services;Defining Professional Requirements In Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 22, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2007

Proposed Statement On Standards For Accounting And Review Services : Defining Professional Requirements In Statements On Standards For Accounting And Review Services;Defining Professional Requirements In Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 22, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

The proposed SSARS defines two categories of professional requirements: (1) Unconditional requirements. The accountant is required to comply with an unconditional requirement in all cases in which the circumstances exist to which the requirement applies. An unconditional requirement is indicated by the words must or is required. (2) Presumptively mandatory requirements. The accountant is also required to comply with a presumptively mandatory requirement in all cases in which the circumstances exist to which the requirement applies. The accountant may depart from a presumptively mandatory requirement provided that he or she justifies the departure and how alternative procedure(s) performed in the …


Clarification Of The Scope Of The Audit And Accounting Guide Investment Companies And Accounting By Parent Companies And Equity Method Investor For Investments In Investment Companies; Statement Of Position 07-1, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2007

Clarification Of The Scope Of The Audit And Accounting Guide Investment Companies And Accounting By Parent Companies And Equity Method Investor For Investments In Investment Companies; Statement Of Position 07-1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Attestation Engagements That Address Specified Compliance Control Objectives And Related Controls At Entities That Provide Services To Investment Companies, Investment Advisers, Or Other Service Providers; Statement Of Position 07-2, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2007

Attestation Engagements That Address Specified Compliance Control Objectives And Related Controls At Entities That Provide Services To Investment Companies, Investment Advisers, Or Other Service Providers; Statement Of Position 07-2, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.