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From:The CPA Journal (Vol. 70, Issue 8) Peer-ReviewedA Profile Dedication to Quality As a FASB, member since 1987, James J. Leisenring has been able to capitalize on his, career-long interest in financial reporting and the auditing of financial information. At the...
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From:The CPA Journal (Vol. 73, Issue 2) Peer-ReviewedRobert H. Herz became the chair of the FASB on July 1, 2002. Before accepting this appointment, Herz was a senior partner with PricewaterhouseCoopers and a member of its global and U.S. boards. He was also a part-time...
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From:Financial Executive (Vol. 6, Issue 6) Peer-ReviewedInnovation in the financial markets has created many financial instruments that have characteristics of both debt and equity, which makes it difficult to distinguish whether it is a debt or equity instrument. Whether an...
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From:Financial Executive (Vol. 5, Issue 1) Peer-ReviewedThe Financial Accountng Standard Board's (FASB) proposed standards will require companies to use accrual accounting for retiree benefits and record liability for these benefits on their balance sheets. A field test study...
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From:The CPA Journal (Vol. 62, Issue 7) Peer-ReviewedThe Financial Accounting Standards Board (FASB) has undertaken a three-phase project that aims to provide guidelines for companies in dealing with financial instruments and off-balance-sheet financing. The first phase of...
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From:Management Review (Vol. 78, Issue 4) Peer-ReviewedTYING RETIREE HEALTHCARE COSTS TO THE BOTTOM LINE Discussions about the burgeoning costs of employee healthcare benefits have been heating up as the size of the older population increases. But nothing has done more to...
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From:The CPA Journal (Vol. 60, Issue 4) Peer-ReviewedNumerous sources of authoritative information are available to CPAs conducting in-depth research into complex accounting and auditing issues. These sources include reference services for: Financial Accounting Standards...
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From:The CPA Journal (Vol. 64, Issue 10) Peer-ReviewedThe Financial Accounting Standards Board (FASB) released Statement of Financial Accounting Standards (SFAS) no. 107 on Dec. 31, 1991. SFAS No. 107,which came into effect for fiscal years after Dec. 15, 1992, covers all...
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From:The CPA Journal (Vol. 67, Issue 3) Peer-ReviewedThe FASB released the Statement of Financial Accounting Standards (SFAS) No. 125, 'Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities,' in June 1996. Under this statement,...
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From:The CPA Journal (Vol. 66, Issue 7) Peer-ReviewedSFAS No. 121 entitled 'Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to be Disposed of,' stipulates accounting principles to be used in determining impairment in real estate assets. SFAS...
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From:The CPA Journal (Vol. 68, Issue 6) Peer-ReviewedThere exist three different accounting standards covering the manner in which business, not-for-profit and governmental entities should account for investments. The Financial Accounting Standards Board's SFAS No 115...
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From:Strategic Finance (Vol. 80, Issue 9) Peer-ReviewedThe Financial Accounting Standards Board's Statement of Financial Accounting Standards No. 133 requires that all derivatives should be entered in a company's financial reports as assets or liabilities at their current...
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From:Strategic Finance (Vol. 96, Issue 5) Peer-ReviewedGreetings from the world of Professional Advocacy! IMAs technical committees continue to monitor various issues that impact the management accounting profession, including the development of global accounting standards...
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From:The CPA Journal (Vol. 85, Issue 8) Peer-ReviewedRevenue standard delayed for a year. On July 9, FASB voted to delay the effective date of its new revenue recognition standard until 2018. A proposal to give companies an extra year to implement the board's...
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From:Strategic Finance (Vol. 91, Issue 7) Peer-ReviewedThis column is the second of two that describe recent and forthcoming changes to financialinstrument accounting standards--changes that carry significant implications for preparers, auditors, and users of financial...
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From:Financial Executive (Vol. 24, Issue 2) Peer-ReviewedLast December, the Financial Accounting Foundation (FAF) Board of Trustees released for public comment (by February 10) proposed changes to oversight, structure and operations of FAF, the Financial Accounting Standards...
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From:Financial Executive (Vol. 23, Issue 4) Peer-ReviewedFEI's Committee on Private Companies (CPC) Standards Subcommittee met with Financial Accounting Standards Board (FASB) member Tom Linsmeier and Chairman Robert Herz on March 29 in Stamford, Conn., to present private...
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From:The CPA Journal (Vol. 71, Issue 10) Peer-ReviewedThe AICPA's effort to provide more comprehensive accounting guidelines for films resulted in Statement of Position (SOP) 00-2, Accounting by Producers or Distributors of Films. SOP 00-2 presents new accounting,...
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From:Financial Executive (Vol. 17, Issue 9) Peer-ReviewedWhy is high-quality financial reporting necessary to investors and the economy? Why does "managing" earnings result in short-lived stock price increases? Why are investors not willing to pay for lower-quality earnings?...
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From:Review of Business (Vol. 24, Issue 2) Peer-ReviewedThe International Accounting Standards Board has a mandate to produce a single set of high quality, understandable, and enforceable global accounting standards and to encourage convergence on these standards. To achieve...