Book reviewContemporaryissuesinfinancialreporting:Auser-orientedapproach,PaulRosenfield,Routledge,Abigdon/NewYork(2006),xxiv+561pages,$160,£90.00,ISBN10:0-415-70206-2 (hbk)Paul Rosenfield has been on the “firing line” of the development of financial accountingreporting standards. A CPA, in ...
REVALUATIONISSUESINFINANCIALREPORTING:CASEOFFINANCIALINSTRUMENTSJiříSTROUHALFacultyofFinanceandAccountingUniversityofE..
in the author’s opinion, led to the accounting debacles at Enron and other companies. The ethical intent that is implicit in the Securities and Exchange Commission and Financial Accounting Standards Board regulations is discussed and suggestions for improving the ethicality of financial reporting are...
financial reportingSarbanes–Oxley Actbudgetinformation processingSummary This chapter discusses selected issues in Federal financial and internal control reporting. Congress has held hearings, commissioned studies, and heard speeches and presentations before its committees about the importance of internal ...
Evaluating whether a non-GAAP measure is misleading in the context of Regulation G may be complex. Additional measures included in the financial statement footnotes would be subject to management’s assessment of internal control over financial reporting and external audit procedures. Registrants...
FINANCIAL HIGHLIGHTS Ivanhoe Mines recorded a profit of $303 million in 2023, equivalent to $0.26 per share, and normalized profit of $388 million, equivalent to $0.33 per share. The normalized profit excludes an $85 million loss on fair v...
Why are credit memos getting automatically applied in the checkrun? In the Select Payables Checks window, there's an option at the bottom for Automatically Apply Existing Unapplied. If you mark the option for Credit Memos, then the system will automatically reduce the amount of the check by th...
(2008). PPPs: Some Accounting and Reporting Issues. In: Schwartz, G., Corbacho, A., Funke, K. (eds) Public Investment and Public-Private Partnerships. Procyclicality of Financial Systems in Asia. Palgrave Macmillan, London. https://doi.org/10.1057/9780230593992_14 Download citation .RIS ....
IFRS 19 becomes effective for reporting periods beginning on or after 1 January 2027. Download this IFRS resource PDF(7 MB) Open Facebook profile Open X profile Open LinkedIn profile Open Youtube profile Welcome to EY.com In addition to cookies that are strictly necessary to operate this ...
Environmental Protection Agency EPA issues two alerts following malfunction for Chemical Data Reporting CDR in Central Data Exchange CDE system during submission per