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Full-Text Articles in Business
Early Evidence Of The Volatility Of Comprehensive Income And Its Components, Timothy L. Mccoy, James H. Thompson, Margaret A. Hoskins
Early Evidence Of The Volatility Of Comprehensive Income And Its Components, Timothy L. Mccoy, James H. Thompson, Margaret A. Hoskins
All Faculty Scholarship for the College of Business
The Financial Accounting Standards Board issued Statement of Financial Accounting Standard (SFAS) No. 130 Reporting Comprehensive Income, in June 1997, effective for fiscal periods beginning after December 15, 1997. Early trends in reporting comprehensive income and its components for the Fortune 500 reveal an overwhelming preference for disclosure in the statement of changes in stockholders' equity, despite the FASB's recommendation of utilizing a combined statement of income/comprehensive income or a separate statement of comprehensive income. This disclosure tends to downplay the importance of other comprehensive income items and focus readers' attention on the traditional net income figure rather than comprehensive …
Quality Assurance In Auditing: A Recent Development In Professional Practice, Joseph Femi Adebisi Phd
Quality Assurance In Auditing: A Recent Development In Professional Practice, Joseph Femi Adebisi Phd
Joseph Femi Adebisi PhD
No abstract provided.
Compilation And Review Engagements; Statement On Standards For Accounting And Review Services 19, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Compilation And Review Engagements; Statement On Standards For Accounting And Review Services 19, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
Communicating Internal Control Related Matters In An Audit - Understanding Sas No. 115 - 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants
Communicating Internal Control Related Matters In An Audit - Understanding Sas No. 115 - 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tracy Coenen
Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tracy Coenen
Guides, Handbooks and Manuals
No abstract provided.
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume Iii: Examples, Committee Of Sponsoring Organizations Of The Treadway Commission
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume Iii: Examples, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume 1: Guidance, Committee Of Sponsoring Organizations Of The Treadway Commission
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume 1: Guidance, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.