Accounting Commons^™

Practicing Cpa, Vol. 24 No. 10, December 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Preventing Fraudulent Financial Reporting, Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson

Faculty Articles

Provides information on a study conducted by the Committee of Sponsoring Organizations regarding the detection and prevention of financial fraud. Discussion on the nature of financial frauds; Characteristics of unreliable financial reporting; Views on the role of auditing firms in the prevention of fraud.

Quality Of Earnings: An Accounting Model For Analysing Corporate Performance, M S Narasimhan, G Balasubramanian

IIMB Management Review

Strategic planning is the  process of deciding how to commit the firm’s resources across its business activities to create value. It i - cludes decisions on committig resources to new projects as well as improving existing activities The success of strategic planning depends on the extent to which the firm understands itself and the enviro - ment, particularly the industry and the market in which it operates. In the context of selfassessment and the firm’s relative position in the environme t, the ratios of key financial variables help firms gain an insight into their operating performance and financial health. However, …

Using Computer Generated Assignments To Enhance Learning, Themin Suwardy

Research Collection School Of Accountancy

The assignment generator is a unique way of offering intellectual stimulation to students by providing them with different assignment data sets based on the same assignment specification. Due to the nature of first year accounting subjects, it is important to give students a major assignment that encompasses the full accounting cycle from journalising transactions through to preparing financial statements. Unfortunately, if all students have the same assignment specifications, the assignment is highly duplicable and the process may be seen to encourage cheating. The assignment generator provides unique assignments for each student and thus is one way of addressing the potential …

Summary Of The Sec's New Rules Governing Auditor Independence., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Members In Business And Industry, November 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Small Local Public Accounting Firms, November 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Medium Public Accounting Firms, November 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Infotech Update, Volume 9, Number 6, November/December 2000, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

Practicing Cpa, Vol. 24 No. 9, November 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Government, November 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Large Public Accounting Firms, November 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Planner, Volume 15, Number 4, November-December 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Journal Of Actuarial Practice, Volume 8, Nos. 1 And 2 (2000) -- Masthead & Contents, Colin Ramsay , Editor

Journal of Actuarial Practice (1993–2006)

Contents

Editorial Policy: Topics suitable for this journal include AIDS, annuity products, asset-liability matching, cash-flow testing, casualty rate making, credibility theory, credit insurance, disability insurance, expense analysis, experience studies, FASB issues, financial reporting, group insurance, health insurance, individual risk taking, insurance regulations, international issues, investments, liability insurance, loss reserves, marketing, pensions, pricing issues, product development, reinsurance, reserving issues, risk-based capital, risk theory, social insurance, solvency issues, taxation, valuation issues, and workers' compensation

Review Process

Editor - Colin Ramsay, University of Nebraska

Associate Editors: Robert Brown, University of Waterloo ○ Cecil Bykerk, Mutual of Omaha ○ Ruy Cardoso, …

Annual Members Meeting, October 24, 2000, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Fall Meeting Of Council, October 23-24, 2000, Volume 1, Venetian Resort Hotel Casino, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Fall Meeting Of Council, October 23-24, 2000, Volume 2, Venetian Resort Hotel Casino, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Fall Meeting Of Council, Minutes Of Meeting, October 23 - 24, 2000, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Members In Medium Public Accounting Firms, October 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Academy Of Accounting Historians 2000-2001 Functions, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

St. Matthew From An Accounting Perspective, Andrew D. Sharp

Accounting Historians Notebook

St. Matthew is the patron saint of accountants, tax collectors, bankers, customs officers and security guards. He was originally called Levi; however, this follower of Jesus took the name Matthew-the gift of Yahweh-when called to be a disciple. St. Matthew's feast day is celebrated on September 21st.

Farewell To Russell Lloyd Mathews, Academy Of Accounting Historians

Accounting Historians Notebook

Professor Russell Mathews, one of pillars of accounting education in Australia, passed away on March 1, 2000, after a long illness, at the age of 79 years. When the predecessor of the Accounting Association of Australia and New Zealand was formed in the early sixties, there were three appointments to chair of Accounting in Australia: Raymond Chambers at Sydney, Louis Goldberg at Melbourne and Professor Russell Mathews at Adelaide. These three made the first vigorous submission to the Australia Federal Government on behalf of accounting education in Australian universities. Professor Mathews in 1990-91 chaired the major enquiry into accounting education …

8th World Congress Of Accounting Historians, Madrid, Spain, July 19-21, 2000, Academy Of Accounting Historians

Accounting Historians Notebook

The 8th World Congress of Accounting Historians met in Madrid, Spain, July 19-21, 2000, on the social science Campus of the Universidad Carlos III de Madrid. Accounting history as old as humanity itself has been enhanced with new subjects, new fields of interest, and new approaches. However, a variety of interests and new possibilities bring a little confusion and disorder. As a result, it is clear that the 8th World Congress of Accounting Historians is an essential event especially at the end of second millennium. Approximately 200 accounting historians representing 24 countries came to this academic event.

Members In Education, October 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Tax History Foundation And Museum, Inc.: A New Resource For Accounting, Commercial, And Economic History, Academy Of Accounting Historians

Accounting Historians Notebook

With tax season 2000 at an end, a new resource, the Tax History Foundation and Museum, reminds us that the United States has decades of accounting, commercial, and economic development history from which we can learn. The mission of the newly formed Tax History Foundation and Museum, says Executive Director H. Elliott Lipschultz, is "to encourage the study of accounting, commercial, and economic history by examining technological change and commercial development." According to Lipschultz, the Foundation may also examine the history of how CPAs help clients increase their networths over time, how entrepreneurs and business professionals use technology to make …

Walker New Editor Of Ahj, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Practicing Cpa, Vol. 24 No. 8, October 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Practice Alert 2000-4: Quarterly Review Procedures For Public Companies; Members In Public Accounting Firms, October 20009, American Institute Of Certified Public Accountants. Professional Issues Task Force

Newsletters

No abstract provided.

Memorial: The Lost Giant In Japan, Kyojiro Someya (1923-2000); Lost Giant In Japan, Kyojiro Someya (1923-2000), Hideki Murai, Susumu Saito, Yoshiro Kimizuka

Accounting Historians Notebook

Kyojiro Someya, Professor emeritus of Waseda University, died suddenly before dawn on January 3, 2000, as he neared the age of 77. He had completed the correction of proofs of his last book, Accounting and Management of Cash Flow, on the day before, but to our regret could not write the preface. His academic achievements were his brilliant activities at home and abroad and his publication of over 90 books, including 24 coauthored, and more than 200 papers.

Members In Small Local Public Accounting Firms, October 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.