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Official Release: Temporary Policy Statement Related To Amendments Of Rule 2-01 Of Regulation S-X, Adopted December 21, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Nov 2021

Official Release: Temporary Policy Statement Related To Amendments Of Rule 2-01 Of Regulation S-X, Adopted December 21, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Revised Interpretations And Definition: Loans, Acquisitions, And Other Transactions Definition Of "Beneficially Owned" "Client Affiliates" Interpretation "Loans"” Interpretation "Loans And Leases With Lending Institutions" Interpretation "Immediate Family Members" Interpretation, October 5, 2021, Comments Are Requested By January 5, 2022; Exposure Draft (American Institute Of Certified Public Accountants), 2021, October 5, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Oct 2021

Proposed Revised Interpretations And Definition: Loans, Acquisitions, And Other Transactions Definition Of "Beneficially Owned" "Client Affiliates" Interpretation "Loans"” Interpretation "Loans And Leases With Lending Institutions" Interpretation "Immediate Family Members" Interpretation, October 5, 2021, Comments Are Requested By January 5, 2022; Exposure Draft (American Institute Of Certified Public Accountants), 2021, October 5, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Revised Interpretations And Definition: Loans, Acquisitions, And Other Transactions Definition Of "Beneficially Owned" "Client Affiliates" Interpretation "Loans"” Interpretation "Loans And Leases With Lending Institutions" Interpretation "Immediate Family Members" Interpretation, October 5, 2021,, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Oct 2021

Comment Letters On Proposed Revised Interpretations And Definition: Loans, Acquisitions, And Other Transactions Definition Of "Beneficially Owned" "Client Affiliates" Interpretation "Loans"” Interpretation "Loans And Leases With Lending Institutions" Interpretation "Immediate Family Members" Interpretation, October 5, 2021,, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Accounting Standards Implementation Services September 20, 2021, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Sep 2021

Comment Letters On Accounting Standards Implementation Services September 20, 2021, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Revised Interpretation, Unpaid Fees September 20, 2021, Comments Are Requested By December 20, 2021, Exposure Draft (American Institute Of Certified Public Accountants), 2021, September15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Sep 2021

Proposed Revised Interpretation, Unpaid Fees September 20, 2021, Comments Are Requested By December 20, 2021, Exposure Draft (American Institute Of Certified Public Accountants), 2021, September15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting Standards Implementation Services September 20, 2021 Comments Are Requested By December 20, 2021, Exposure Draft (American Institute Of Certified Public Accountants), 2021, September 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Sep 2021

Accounting Standards Implementation Services September 20, 2021 Comments Are Requested By December 20, 2021, Exposure Draft (American Institute Of Certified Public Accountants), 2021, September 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Revised Interpretation, Unpaid Fees September 20, 2021, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Sep 2021

Comment Letters On Proposed Revised Interpretation, Unpaid Fees September 20, 2021, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting Practicum: Case Studies Compilation And Analysis Fall 2020 And Spring 2021, Margaret Case Aug 2021

Accounting Practicum: Case Studies Compilation And Analysis Fall 2020 And Spring 2021, Margaret Case

Honors Theses

The following thesis consists of twelve explanations on a variety of financial accounting standards. Those of which fall under the Generally Accepted Accounting Principles (GAAP) as directed by the Financial Accounting Standards Board (FASB). In addition with the topics presented are learned material from Intermediate Financial Accounting I and II and multiple other accounting-related classes. Each topic has been analyzed and concluded in conjunction related to the thesis topic. Through the accounting case studies, an understanding of various major accounting principles and their related areas are shown. The case studies were completed with the direction of Dr. Victoria Dickinson under …


Regulations For The Circulating Library, American Institute Of Certified Public Accountants. Library Jul 2021

Regulations For The Circulating Library, American Institute Of Certified Public Accountants. Library

Guides, Handbooks and Manuals

No abstract provided.


Letter To Firms And Practitioners Re: Questionnaire Covering The Field Administration Of The Internal Revenue Service, American Institute Of Accountants. Committee On Federal Taxation. Subcommittee On Tax Administration Jun 2021

Letter To Firms And Practitioners Re: Questionnaire Covering The Field Administration Of The Internal Revenue Service, American Institute Of Accountants. Committee On Federal Taxation. Subcommittee On Tax Administration

Guides, Handbooks and Manuals

No abstract provided.


An Exploration Of Accounting Topics Through A Series Of Case Studies, Joshua Pearson May 2021

An Exploration Of Accounting Topics Through A Series Of Case Studies, Joshua Pearson

Honors Theses

This thesis contains 12 case studies about various accounting and financial issues. The cases follow as: A Tale of Two Cities, Conceptual Overview of Assets, Excel Course, Taxodus: Playing the Global Tax Avoidance Game, Business Interview, Case Competition-Overview, Case Competition-Audit, Case Competition-Tax, Case Competition-Advisory, Case Competition-Earnings, Stock Price, and Analysis, and Financial Crisis of 2008. Other than the cases labeled case competition, none of these cases are meant to build off each other and should be taken by themselves. The series of case competition cases are part of a larger group case where each group chose a Fortune 500 company, …


Honors Accounting Thesis, David Falkenheiner May 2021

Honors Accounting Thesis, David Falkenheiner

Honors Theses

During the fall and spring semesters of the 2019-2020 University of Mississippi school year, I had the privilege of taking Dr. Vicki Dickinson’s Honors Accounting class and benefit from it greatly. This course was based around challenging its participants throughout various aspects of not only accounting coursework but real scenarios that arise as an accounting professional. Dr. Dickinson did an outstanding job at preparing her students not only for their internship experience in the spring of their senior year but also for interviewing for those positions. This class gives its participants a drastic advantage over the normal accounting undergraduate through …


A Survey Of Financial Accounting Reporting, James H. Robbins May 2021

A Survey Of Financial Accounting Reporting, James H. Robbins

Honors Theses

This thesis takes a survey of key accounting issues and concepts addressed in financial accounting reporting. Accountancy majors of the Sally McDonnell Barksdale Honors College were given an opportunity to complete their thesis before their internship during senior year by taking two classes over junior year. This thesis was constructed under the guidance of Dr. Vicki Dickinson. The thesis itself is a compilation of twelve different cases, and each case studies various areas of the accounting and business environment.


Fundamental Principles Of Accounting: A Series Of Case Analyses, Bridget Mcmillan May 2021

Fundamental Principles Of Accounting: A Series Of Case Analyses, Bridget Mcmillan

Honors Theses

Over the past four years at the University of Mississippi, I acquired knowledge about the accounting profession and the application of accounting principles that have arisen throughout the evolution of modern professional accounting. For the thesis requirement in accordance with the standards set by the Patterson School of Accountancy and the Sally McDonnell Barksdale Honors College, I completed a series of case studies covering a variety of topics related to the study of accounting. Under the direction of Victoria Dickinson, I completed these cases over the 2019-2020 academic year. Each case introduces a unique topic and presents findings about various …


An Analysis Of Financial Accounting Through Case Studies, Maggie Herring May 2021

An Analysis Of Financial Accounting Through Case Studies, Maggie Herring

Honors Theses

This thesis is composed of a series of case studies performed over the course of two semesters. Each individual case challenged me to look further into a different aspect of financial accounting and how it would look as a career. The culmination of the studies provided me with a more in-depth look of what accounting actually is in practice and gave insights into how the field might change in the near future.

The cases spanned a variety of topics. The first case, “A Tale of Two Cities”, had me compare two different cities and what beginning my career would look …


A Survey Of Financial Reporting, Grace Anne White May 2021

A Survey Of Financial Reporting, Grace Anne White

Honors Theses

This thesis is a series of case studies that addresses multiple accounting topics and issues. Accounting majors in the Sally McDonnell Barksdale Honors College have the opportunity to take two classes during their junior year with Dr. Vicki Dickinson that consist of twelve different case studies. Independently, the case studies vary in substance from an Excel Course and interviews to analyzing a public company’s financial statements. One of the twelve case studies was completed during her class held on Wednesday nights. Each case consists of its own title page, table of contents, and works cited. Since each case study is …


Case Studies Of Various Accounting Concepts, Astha Kandel May 2021

Case Studies Of Various Accounting Concepts, Astha Kandel

Honors Theses

Accountancy students enrolled in the Sally McDonnell Barksdale Honors College have an opportunity to choose an honors practicum route instead of writing a regular thesis. The students take two ACCY 420 classes taught by Dr. Victoria Lynn Dickinson as part of the practicum. In those two courses, students gain a better understanding of how accounting works in the real world. The thesis is made up of several cases that cover a variety of accounting theories and methodologies. Students are required to do thorough research while writing the cases and each of those cases is carefully reviewed and evaluated by Dr. …


Financial Accounting: A Collection Of Case Studies, Dalton Gibson May 2021

Financial Accounting: A Collection Of Case Studies, Dalton Gibson

Honors Theses

Financial accounting encompasses many topics such as different accounting methods, ethical practices, financial reporting, and more. We were assigned students case studies, each covering a different category of financial reporting, including case studies about accounting methods, accounting standards, and financial statements. The cases are designed to help students understand real examples, think critically to solve problems, and develop strong research and collaboration skills. At the conclusion of this course, students had an improved technical knowledge of accounting and a better understanding of the importance of proper financial accounting methods. The knowledge learned will continue to benefit students in their future …


A Compilation Of Financial Accounting Topics Through Case Studies, Logan Gage May 2021

A Compilation Of Financial Accounting Topics Through Case Studies, Logan Gage

Honors Theses

The purpose of this thesis is to analyze and discuss a broad range of accounting topics. This paper was formed over the yearlong class in the Honors Accountancy Independent Study class taught by Dr. Victoria Dickinson. It is divided into case studies that cover different accounting themed topics. These case studies gave me an advanced knowledge of financial accounting beyond the traditional assignments my other classes assigned me. My understanding of the real-world accounting profession was able to be improved because of this class and these case studies.


Honors Accounting Thesis: An Investigation Of Specific Issues In Various Accounting Methods And Their Outlook For The Future Through Case Studies, Flint Christian May 2021

Honors Accounting Thesis: An Investigation Of Specific Issues In Various Accounting Methods And Their Outlook For The Future Through Case Studies, Flint Christian

Honors Theses

This thesis focuses on broad topics concerning the field of accountancy. Primarily, the topics involve an analysis demonstrating an understanding on innovative technological developments, political changes, financial planning, professional preparation, and their effects on the accounting field, including possible changes. Information was found through online search engines, database analysis, and interviews and discussions with key informants from the accounting field. This thesis was performed in conjunction with the Honors Accountancy 420 class, where I also experienced case studies, interviews, and presentations with public accounting firms. Our methodology and methods were developed throughout the year in groups, as well as with …


Can Beps Project Mitigate Double Non-Taxation Of Multinational Corporations?, Sajana Tamang May 2021

Can Beps Project Mitigate Double Non-Taxation Of Multinational Corporations?, Sajana Tamang

Honors Theses

The purpose of this study is to determine whether the BEPS project can mitigate double nontaxation of multinational corporations. This study performs case studies on two multinational corporations: Apple and Starbucks to figure out how they behave in order to avoid taxes and see if there are behavioral differences in response to claims by the European authorities that they did not pay their fair share. It explains and compares their tax-paying strategies to figure out how they may behave with respect to new rules implemented by the BEPS project in the future. Through case studies from Apple and Starbucks, the …


An Examination Of Accountancy Through Case Studies, Evan Poag May 2021

An Examination Of Accountancy Through Case Studies, Evan Poag

Honors Theses

This thesis consists major accounting topics that are encompassed in the profession of accounting. Thanks to this thesis, I can say that I have a much more thorough understanding of the constantly evolving environment that is accounting. The University of Mississippi allows members of the Sally McDonnell Barksdale Honors College to write the thesis as part of a class titled Accountancy 420, which is taught by Dr. Victoria Dickinson.


A Comprehensive Analysis Of Accounting Principles Through Case Studies, Meredith Mcdonald May 2021

A Comprehensive Analysis Of Accounting Principles Through Case Studies, Meredith Mcdonald

Honors Theses

The following thesis consists of eleven accounting case studies that were presented as the curriculum followed in the Accounting 420 class. Each case covers a different topic that in some way demonstrates the purpose and place of accounting theory in the current industry. This thesis exercised deep analysis of each accounting principle and therefore demonstrates a well-rounded understanding of topics covered. Each case study was completed under the direction of Dr. Victoria Dickinson in fulfillment of the requirements for The University of Mississippi, Sally McDonnell Barksdale Honors College, and the Patterson School of Accountancy ACCY 420 course in the 2019-2020 …


A Survey Of Financial Accounting Principles As Illustrated By Comprehensive Case Studies, Shelby D'Amico May 2021

A Survey Of Financial Accounting Principles As Illustrated By Comprehensive Case Studies, Shelby D'Amico

Honors Theses

This document is a compilation of a year of work under the direction of Dr. Victoria Dickinson as a part of the Accounting Practicum Program in accordance with the Sally McDonnell Barksdale Honors College. The eleven case studies that are completed and shown in this thesis are representative of numerous accounting principles and topics that are applicable in the real-world setting. The topics discussed cover a wide range of information such as Regulation Fair Disclosure and the presidential debates, all of which allow students to see how various accounting topics will present themselves in the professional world. Some cases were …


A Look At Financial Accounting Through Cases And Discussion, James Holman Buchanan May 2021

A Look At Financial Accounting Through Cases And Discussion, James Holman Buchanan

Honors Theses

This thesis is the collection of eleven case studies completed over the course of a year in the Patterson School of Accountancy under the direction of Dr. Victoria Dickinson. This collection of case studies covers various topics, but most topics relate to Financial Accounting in today’s world. Some of the topics of research include Britain’s exit from The European Union, an analysis of a public company’s Annual Report, and recent political discussions concerning the Electoral College. While most cases performed were research related, others were project-based such as obtaining a Certification from the Corporate Finance Institute in Excel and conducting …


Furthering Accounting Education Through Case Studies, Collin Short May 2021

Furthering Accounting Education Through Case Studies, Collin Short

Honors Theses

This thesis includes eleven case studies. The case studies include information regarding relevant global accounting topics. Additionally, the information provides a more detailed dive into an understanding of accountancy and how it relates to ones’ future career path in industry.


A Comprehensive Evaluation Of Accounting: A Series Of Case Studies, Emma Acheson May 2021

A Comprehensive Evaluation Of Accounting: A Series Of Case Studies, Emma Acheson

Honors Theses

The following thesis is a compilation of the evaluation and solutions derived from a variety of case studies provided regarding a variation of accounting topics related to financial accounting. Each case presented in this thesis is accompanied by an analysis describing the valuable knowledge that was extracted from each unique study. Through these case studies, real-world accounting concepts can be observed in accordance with the Generally Accepted Accounting Principles as set by the Financial Accounting Standards Board. In addition to the analyses of these case studies, the completion of this thesis involved participation in two accounting case competitions. These presentations …


Analyzing Case Studies And The Different Uses Of Accounting Knowledge, Meghan Foley May 2021

Analyzing Case Studies And The Different Uses Of Accounting Knowledge, Meghan Foley

Honors Theses

The purpose of this thesis was to further my accounting knowledge outside of traditional classroom learning. Throughout my time at Ole Miss, I had not used my accounting class work outside of the classroom. I was able to apply the knowledge to practical real life issues.

I participated in 11 case studies that each targeted a different topic of the accounting profession. The early cases related to my choice of specialty and city, whereas the final cases delved deeper into economic implications of accounting and finance.

I learned a great deal about real world accounting while writing this thesis. I …


An Analysis Of Accounting Principles Through Case Studies, Kyle Liebert May 2021

An Analysis Of Accounting Principles Through Case Studies, Kyle Liebert

Honors Theses

The following ten cases are compilation of a semesters worth of work in my Accy 420 class. Each of these were introduced by Dr. Dickinson, at which time she gave us a perspective. From my knowledge of accounting principles, financial and managerial concepts, I was able to interpret the case. Each case required a deep understanding of the topic or an ability to understand a new concept. After being introduced, I analyzed the topic and followed up with research. These case studies outlined by Dr. Dickinson were completed in the academic year of Fall 2019 and Spring 2020 from the …


A Collection Of Analyses Regarding Financial Accounting Through Case Studies, Wes Duffield May 2021

A Collection Of Analyses Regarding Financial Accounting Through Case Studies, Wes Duffield

Honors Theses

This thesis is a collection of case studies that cover and analyze a multitude of topics within the world of accounting. The Sally McDonnell Barksdale Honors College offers two classes to accounting majors during their junior year with Dr. Victoria Dickinson. This class consists of twelve separate case studies covering from the analysis of public financial statements, to the completion of a Microsoft Excel certification course, to even the dissection and research of living conditions of cities. The completion of this thesis was undertaken over the course of the Fall 2019 and Spring 2020 semesters. Each case contains its own …