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Articles 8131 - 8160 of 39951
Full-Text Articles in Accounting
The Impact Of Sfas133 On Income Smoothing By Banks Through Loan Loss Provisions, Emre Kilic, Gerald J. Lobo, Tharindra Ranasinghe, K. Sivaramakrishnan
The Impact Of Sfas133 On Income Smoothing By Banks Through Loan Loss Provisions, Emre Kilic, Gerald J. Lobo, Tharindra Ranasinghe, K. Sivaramakrishnan
Research Collection School Of Accountancy
We examine the impact of SFAS 133, Accounting for Derivative Instruments and Hedging Activities, on the reporting behavior of commercial banks and the informativeness of their financial statements. We argue that because the stricter recognition and classification requirements of SFAS 133 reduced banks' ability to smooth income through derivatives, banks more affected by SFAS 133 will rely more on loan loss provisions to smooth income. We find evidence consistent with this argument. We also find that the increased reliance on loan loss provisions for smoothing income has impaired the informativeness of loan loss provisions.
To Pool Or Not To Pool, Teng Aun Khoo, Kai Guan Tan
To Pool Or Not To Pool, Teng Aun Khoo, Kai Guan Tan
Research Collection School Of Accountancy
Under the Singapore’s modified territorial tax system, the foreign sourced income (FSI) received or deemed received in Singapore is subject to tax unless otherwise exempted. To avoid having the same income from being taxed twice, foreign tax credits (FTC) are granted to resident taxpayers for the foreign tax paid (FTP) in the country of source against the Singapore tax payable on the same income. Presently, we have two systems under which FTC can be granted, subject to satisfying certain conditions, namely the existing foreign tax credit system and the new FTC pooling system.
Codification Of Statements On Standards For Attestation Engagements, As Of January 2013, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Standards For Attestation Engagements, As Of January 2013, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Inside Ifrs : Accounting And Financial Reporting Fundamentals, Renee Rampulla
Inside Ifrs : Accounting And Financial Reporting Fundamentals, Renee Rampulla
Guides, Handbooks and Manuals
No abstract provided.
Using A Soc 1sm Report In Audits Of Employee Benefit Plans; Aicpa Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
Using A Soc 1sm Report In Audits Of Employee Benefit Plans; Aicpa Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Compilation And Review Developments - 2013/14; Compilation And Review Alert; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Compilation And Review Developments - 2013/14; Compilation And Review Alert; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies Industry Developments, 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Investment Companies Industry Developments, 2012/13; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies Industry Developments, 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Investment Companies Industry Developments, 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Insurance Industry Developments - 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Insurance Industry Developments - 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Industry Developments - 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Health Care Industry Developments - 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Government Auditing Standards And Circular A-133 Developments - 2013; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Government Auditing Standards And Circular A-133 Developments - 2013; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 2013; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
State And Local Governmental Developments - 2013; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate And Construction Industry Developments - 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Real Estate And Construction Industry Developments - 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities Industry Developments - 2013; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities Industry Developments - 2013; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Service Organization Control Reports® : Considerations For User And Service Auditors; Alert, American Institute Of Certified Public Accountants (Aicpa)
Service Organization Control Reports® : Considerations For User And Service Auditors; Alert, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Understanding The Responsibilities Of Auditors For Audits Of Group Financial Statements; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa)
Understanding The Responsibilities Of Auditors For Audits Of Group Financial Statements; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Property And Liability Insurance Entities, New Edition As Of January 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Property And Liability Insurance Entities, New Edition As Of January 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Using A Soc 1sm Report In A Financial Statement Audit; Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
Using A Soc 1sm Report In A Financial Statement Audit; Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Guide To Intangible Asset Valuation, Robert F. Reilly, Robert P. Schweihs
Guide To Intangible Asset Valuation, Robert F. Reilly, Robert P. Schweihs
Guides, Handbooks and Manuals
No abstract provided.
Related-Party Audit Considerations : A Case Study Approach; Aicpa Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
Related-Party Audit Considerations : A Case Study Approach; Aicpa Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Codification Of Statements On Standards For Accounting And Review Services As Of January 2013, Numbers 1 To 20, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Standards For Accounting And Review Services As Of January 2013, Numbers 1 To 20, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Pcaob Standards And Related Rules As Of January 2013, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
Pcaob Standards And Related Rules As Of January 2013, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 127, As Of January 2013, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 127, As Of January 2013, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Alert : Understanding The Financial Reporting Framework For Small-And-Medium-Sized Entities, American Institute Of Certified Public Accountants (Aicpa)
Alert : Understanding The Financial Reporting Framework For Small-And-Medium-Sized Entities, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2013-14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2013-14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans, New Edition As Of January 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Employee Benefit Plans, New Edition As Of January 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
General Accounting And Auditing Developments, 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
General Accounting And Auditing Developments, 2013/14; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Service Organizations : Reporting On Controls At A Service Organization Relevant To User Entities' Internal Control Over Financial Reporting; Guide, American Institute Of Certified Public Accountants (Aicpa)
Service Organizations : Reporting On Controls At A Service Organization Relevant To User Entities' Internal Control Over Financial Reporting; Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Exploiting The Gaps In Gaap: A Look At The Principles Versus Rules Debate, Nicholas A. Gillette
Exploiting The Gaps In Gaap: A Look At The Principles Versus Rules Debate, Nicholas A. Gillette
CMC Senior Theses
The principles versus rules debate has long since been a conversation in the accounting world, but the conversation heated up in the early part of the 21st century on the heels of a few highly publicized accounting frauds. In an increasingly globalized business environment, convergence between the more rules-oriented US GAAP and more principles-oriented IFRS is becoming more and more relevant. This study attempts to better inform that debate, exploring the accounting conceptual framework, United States legal environment, and the costs and benefits of adopting a more principles-oriented set of accounting standards. This study concludes that, though there would likely …
Reducing Employee Turnover In The Big Four Public Accounting Firms, Erin L. Maclean
Reducing Employee Turnover In The Big Four Public Accounting Firms, Erin L. Maclean
CMC Senior Theses
Employee turnover is extremely costly to any business in terms of training costs and loss of pertinent knowledge and experience. This paper explores the contributors to the high rates of employee turnover seen in public accounting by focusing on the Big Four accounting firms, Deloitte, EY, KPMG, and PricewaterhouseCoopers. Employee retention is a factor of corresponding employee motivation, as seen through the analysis of popular motivational theories and their applications to a career in public accounting. This paper also delves into the possible contributors to the differences in retention rates between males and females in this occupation. Lastly, an analysis …