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Academic Journals
- 1,698
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From:Management Accounting (USA) (Vol. 79, Issue 2) Peer-ReviewedCompanies aspiring to compete globally need to develop a good understanding of such issues as international currencies, reporting requirements and accounting standards. For instance, foreign companies doing business in...
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From:Journal of Financial Management & Analysis (Vol. 26, Issue 2) Peer-ReviewedThis research investigates the extent to which the disclosure requirements of International Accounting Standards (IAS- 1) Presentation of Financial Statements are complied with or exceeded, for the 37 listed companies...
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From:Third Sector Review (Vol. 20, Issue 2 SI) Peer-ReviewedAustralian charities are facing increased public scrutiny of their financial reports, which must now be submitted to the national regulator, the Australian Charities and Not-for-profits Commission. Some may wish to use...
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From:Information Today (Vol. 18, Issue 4)During its first global meeting in February in London, the XBRL.org Committee announced that one of its member organizations, the London-based International Accounting Standards Committee (IASC), has released a draft...
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From:Auditing: A Journal of Practice & Theory (Vol. 20, Issue 2) Peer-ReviewedWe examine the demand for audited financial statements in the context of deregulation. In 1994 a change in Canadian legislation eliminated a mandatory requirement for certain private companies to file audited financial...
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From:Journal of Accountancy (Vol. 192, Issue 3)Because it's part of your job--and it may uncover fraud. Financial statement frauds, the bane of the auditing profession, come in different forms. But, from studying hundreds of fraud cases, we can learn a great deal...
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From:The CPA Journal (Vol. 71, Issue 8) Peer-ReviewedTHE BUSINESS ENVIRONMENT HAS CHANGED DRAMATICALLY during the last decade. Innovations in information technology have enabled companies to create products, services, and alliances that were scarcely imaginable ten years...
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From:Financial Executive (Vol. 19, Issue 7) Peer-ReviewedA change in accounting standards sounds like the bread and butter of finance directors, the kind of thing they can fit in around their day jobs. But the move to International Financial Reporting Standards (IFRS)--which...
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From:Financial Executive (Vol. 19, Issue 9) Peer-ReviewedInternational Financial Reporting Standards (IFRS), which will be mandatory for European Union (EU)-listed, Australian and Russian companies beginning in 2005, require entities to shift away from the "historical cost"...
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From:CMA - the Management Accounting Magazine (Vol. 72, Issue 9)Ken Biggs, a management accountant representing Canada to the International Federation of Accountants Committee (IFAC), notes that financial statements do not adequately capture the intangible assets of a company. He...
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From:Management Review (Vol. 87, Issue 6) Peer-ReviewedAn increasing number of companies that have been victimized by white collar crimes are relying on forensic accountants to reconstruct and evaluate their financial records. Forensic accounting, which dates back to the...
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From:Journal of Accountancy (Vol. 187, Issue 6)State and local governments no longer have to include Y2K disclosures in the notes to their financial statements. According to GASB Technical Bulletin no. 99-1, Disclosures about Year 2000 Issues, released in March,...
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From:Business History (Vol. 33, Issue 4) Peer-ReviewedAccounting records and financial statements can mislead historians (and others) as well as help them. Four ways in which this can occur are identified, discussed and illustrated: (1) accounting exercises and exemplars...
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From:Financial Management (Vol. 8, Issue 3) Peer-ReviewedThree articles take up issues regarding corporate financial management. 'Should Companies Really Attempt to Maximize Shareholder Value?" is an excerpt from a roundtable discussion on global bank competition, in which...
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From:The CPA Journal (Vol. 62, Issue 10) Peer-ReviewedStatement of Auditing Standards No 67 (SAS 67) provides auditors with guidelines concerning the written confirmation procedure for audits. Auditors are cautioned against relying on the confirmation process as audit...
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From:Labor Studies Journal (Vol. 19, Issue 4) Peer-ReviewedIt is mainly because we share with Robert Burgess and Michael Lane their conviction that accounting information and especially financial statements are often important in collective bargaining, and also "do not...
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From:Financial Executive (Vol. 10, Issue 6) Peer-ReviewedThe American Institute of Certified Public Accountants (AICPA) has released the executive summary of the final report submitted by its Special Committee on Financial Reporting. The AICPA's special committee, which is...
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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:Journal of Accountancy (Vol. 178, Issue 3)The Making Corporate Reports Valuable program of the Institute of Chartered Accountants of Scotland provided guidelines for change from historical cost accounting to mark-to-market accounting in the UK, and US...
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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,...