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2005

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Institution
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Articles 331 - 360 of 463

Full-Text Articles in Accounting

The Effects Of Sfas 131 Geographic Segment Disclosures On The Valuation Of Foreign Earnings, Ole-Kristian Hope, Tony Kang, Wayne Thomas, Florin Vasvari Jan 2005

The Effects Of Sfas 131 Geographic Segment Disclosures On The Valuation Of Foreign Earnings, Ole-Kristian Hope, Tony Kang, Wayne Thomas, Florin Vasvari

Research Collection School Of Accountancy

Foreign operations are becoming increasingly important for U.S. companies. We investigate whether the market’s valuation of foreign earnings is a function of the firm’s geographic segment disclosures. Specifically, we examine the effects of an increase in the number of geographic segments disclosed and the inclusion of earnings measures in geographic segment disclosures following the adoption of SFAS 131. We find strong evidence that our proxies for increased disclosure are positively associated with the valuation of foreign earnings. Our results are robust to a number of sensitivity analyses. Taken together, our results suggest that the pricing of foreign earnings is associated …


Tax Training Tips For Preparing Your 2004 Return (Pattern Speech), American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Tax Training Tips For Preparing Your 2004 Return (Pattern Speech), American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


How To Afford A Long, Happy Retirement (Pattern Speech), American Institute Of Certified Public Accountants (Aicpa) Jan 2005

How To Afford A Long, Happy Retirement (Pattern Speech), American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Evaluating Performance In Information Technology, Marc J. Epstein, Adriana Rejc, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants Jan 2005

Evaluating Performance In Information Technology, Marc J. Epstein, Adriana Rejc, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Securing Business Financing That Best Meets Your Needs, American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Securing Business Financing That Best Meets Your Needs, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


College Planning: Easing The Financial Burden (Pattern Speech), American Institute Of Certified Public Accountants (Aicpa) Jan 2005

College Planning: Easing The Financial Burden (Pattern Speech), American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Demands Of Diversity: One Size Doesn't Fit All., Leslie A. Murphy Jan 2005

Demands Of Diversity: One Size Doesn't Fit All., Leslie A. Murphy

Guides, Handbooks and Manuals

No abstract provided.


Tpa 5400.05: Accounting And Disclosures Guidance For Losses From Natural Disasters – Nongovernmental Entities, American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Tpa 5400.05: Accounting And Disclosures Guidance For Losses From Natural Disasters – Nongovernmental Entities, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Consideration Of Impact Of Losses From Natural Disasters Occurring After Completion Of Audit Field Work And Signing Of The Auditor's Report But Before Issuance Of The Auditor's Report And Related Financial Statements., American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Consideration Of Impact Of Losses From Natural Disasters Occurring After Completion Of Audit Field Work And Signing Of The Auditor's Report But Before Issuance Of The Auditor's Report And Related Financial Statements., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Best Practices In Recruiting And Retaining Talented Staff., American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 2005

Best Practices In Recruiting And Retaining Talented Staff., American Institute Of Certified Public Accountants. Private Companies Practice Section

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Relocation Documents (Various)., American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Aicpa Relocation Documents (Various)., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Sox Section 404: Responding To An Adverse Report - A Checklist For The Audit Committee., American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Sox Section 404: Responding To An Adverse Report - A Checklist For The Audit Committee., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Business Valuation Practice Management Toolkit: Practice Setup., American Institute Of Certified Public Accountants. Business Valuation And Forensic And Litigation Services Jan 2005

Business Valuation Practice Management Toolkit: Practice Setup., American Institute Of Certified Public Accountants. Business Valuation And Forensic And Litigation Services

Guides, Handbooks and Manuals

No abstract provided.


Developments In Management Accounting: Multinational Performance Management, Chartered Institute Of Management Accountants, American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Developments In Management Accounting: Multinational Performance Management, Chartered Institute Of Management Accountants, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Developments In Management Accounting: Multidimensional Performance Management, Chartered Institute Of Management Accountants, American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Developments In Management Accounting: Multidimensional Performance Management, Chartered Institute Of Management Accountants, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Developments In Management Accounting: Management Accounting Change, Chartered Institute Of Management Accountants Jan 2005

Developments In Management Accounting: Management Accounting Change, Chartered Institute Of Management Accountants

Guides, Handbooks and Manuals

No abstract provided.


Developments In Management Accounting: Corporate Performance Management, Chartered Institute Of Management Accountants, American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Developments In Management Accounting: Corporate Performance Management, Chartered Institute Of Management Accountants, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Women To Watch Award - Experienced Leaders, American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Women To Watch Award - Experienced Leaders, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Women To Watch Award - Emerging Leaders, American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Women To Watch Award - Emerging Leaders, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Outstanding Cpa In Government, American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Outstanding Cpa In Government, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


John L. Carey Scholarships, American Institute Of Certified Public Accountants (Aicpa) Jan 2005

John L. Carey Scholarships, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Forensic Accounting For Divorce Engagements : A Practical Guide;, Ezra Huber Jan 2005

Forensic Accounting For Divorce Engagements : A Practical Guide;, Ezra Huber

Guides, Handbooks and Manuals

No abstract provided.


Health Care Organizations With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee Jan 2005

Health Care Organizations With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Health Care Organizations : A Financial Accounting And Reporting Practice Aid, June 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica Jan 2005

Checklists And Illustrative Financial Statements For Health Care Organizations : A Financial Accounting And Reporting Practice Aid, June 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Proposed Statement On Auditing Standards : Audit Documentation;Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Jan. 12, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force Jan 2005

Proposed Statement On Auditing Standards : Audit Documentation;Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Jan. 12, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This exposure draft introduces a proposed Statement on Auditing Standards (SAS) that will replace SAS No. 96, Audit Documentation (AICPA, Professional Standards, vol. 1, AU sec. 339). This proposed SAS establishes standards and provides guidance to an auditor on audit documentation for audits of financial statements or other financial information being reported on. Issues surrounding audit documentation continue to be discussed due to events affecting the profession that post-date the development and issuance of SAS No. 96. Specifically, some state regulators and government auditors seek more uniformity in the preparation, filing, and retention of audit documentation of nonissuers. Audit documentation …


Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 2005, American Institute Of Certified Public Accountants Jan 2005

Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 2005, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2005, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 2005

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2005, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Proposed Statement On Standards For Accounting And Review Services : Omnibus Statement On Standards For Accounting And Review Services, 2005 ;Omnibus Statement On Standards For Accounting And Review Services, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2005

Proposed Statement On Standards For Accounting And Review Services : Omnibus Statement On Standards For Accounting And Review Services, 2005 ;Omnibus Statement On Standards For Accounting And Review Services, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement will: 1. Amend SSARS No. 1, Compilation and Review of Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 100), to require the accountant to communicate any fraud that comes to his or her attention, even if the matter is considered inconsequential; 2. Amend SSARS No. 2, Reporting on Comparative Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 200), to allow for the successor accountant to compile or review a restatement adjustment when prior period financial statements have been changed; 3. Amend SSARS No. 1 to provide guidance regarding when an accountant should consider obtaining an …


Deletion Of Ethics Ruling No. 1 Under Rule 101: Acceptance Of A Gift., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2005

Deletion Of Ethics Ruling No. 1 Under Rule 101: Acceptance Of A Gift., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

AICPA Professional Standards

No abstract provided.


Bank, Credit Union, And Other Depository And Lending Institution Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2005

Bank, Credit Union, And Other Depository And Lending Institution Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.