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Articles 1 - 6 of 6
Full-Text Articles in Accounting Law
The All Events Test In An Era Of Self-Regulation, Glenn Walberg
The All Events Test In An Era Of Self-Regulation, Glenn Walberg
William & Mary Business Law Review
Accrual-method taxpayers must use the all events tests to account for rights and liabilities under contracts for sales of goods and services. These longstanding tests evolved from transactions that involved relatively straightforward exchanges of goods or services for payments, and the tests currently reflect an expectation that a taxpayer will usually make an accrual when a seller’s performance fixes the contracting parties’ respective right to and liability for payment. Business practices have changed such that many sales now occur in relationships where contracting parties assume, monitor, and enforce process-related obligations, including adoptions of codes of conduct by members of global …
Contingent Purchase Price, Contingent Liabilities And Indemnities In Taxable Acquisitions (Slides), William M. Richardson, Robert H. Wellen
Contingent Purchase Price, Contingent Liabilities And Indemnities In Taxable Acquisitions (Slides), William M. Richardson, Robert H. Wellen
William & Mary Annual Tax Conference
No abstract provided.
Contingent Consideration, Contingent Liabilities And Indemnities In Acquisitions (Outline), Robert H. Wellen
Contingent Consideration, Contingent Liabilities And Indemnities In Acquisitions (Outline), Robert H. Wellen
William & Mary Annual Tax Conference
No abstract provided.
Report Of The Task Force On Rule 102(E) Proceedings: Rule 102(E) Sanctions Against Accountants, Dixie L. Johnson, John H. Sturc, Kenneth B. Winer, Jayne W. Barnard, Evan J. Falchuk, Jeffrey T. Gilleran, Thomas Gorman, David B. Hardison, Gloria K. Niemi, Thomas L. Riesenberg
Report Of The Task Force On Rule 102(E) Proceedings: Rule 102(E) Sanctions Against Accountants, Dixie L. Johnson, John H. Sturc, Kenneth B. Winer, Jayne W. Barnard, Evan J. Falchuk, Jeffrey T. Gilleran, Thomas Gorman, David B. Hardison, Gloria K. Niemi, Thomas L. Riesenberg
Faculty Publications
No abstract provided.
Over-Accountable Accountants? A Proposal For Clarification Of The Legal Responsibilities Stemming From The Audit Function, Geoffrey T. Chalmers
Over-Accountable Accountants? A Proposal For Clarification Of The Legal Responsibilities Stemming From The Audit Function, Geoffrey T. Chalmers
William & Mary Law Review
No abstract provided.
Concurrent Practice Of Accounting And Law: Public Interest Or Private Gain?, Howard J. Busbee
Concurrent Practice Of Accounting And Law: Public Interest Or Private Gain?, Howard J. Busbee
William & Mary Law Review
No abstract provided.