accounting terminology bulletin【经】 会计名词公报 analytic accounting分析会计学 applied accounting应用会计 accounting concept会计基础理论 accounting for inventories库存资产会计,盘存会计 accounting machine记帐机,会计机,会计计算机,费率结算机 accounting number帐号 ...
英文: Accountants rendering accounting services on a fee basis and staff accountants employed by them are said to be engaged in pubic accounting.中文: 凡在按规定标准收费提供会计服务的会计师事务所里工作的会计人员,被称为公共会计师。英文: Federal Reserve Bulletin.中文: 联邦储备通报》报道和评论联邦...
The SAB series represents interpretations and practices followed by the SEC staff in administering the disclosure requirements of the federal securities laws. Specifically, the SEC staff updated the SAB series to make the relevant interpretative guidance consistent wi...
o. 99 - Materiality Securities and Exchange Commission Issues Staff Accounting Bulletin No. 99 - MaterialitySecurities and Exchange Commission Issues Staff Accounting Bulletin No. 99 - MaterialityRogers, Daniel R
This study examines whether firms with large conservative allowances for uncollectible accounts on their balance sheets make significant adjustments to increase net assets in response to Staff Accounting Bulletin No. 108 (SAB 108). To the extent adjustments are not made, we examine the qualitative ...
SUMMARY: This staff accounting bulletin ("SAB") expresses the views ofthe staff regarding the use of a "simplified" method, as discussed in SABNo. 107 ("SAB 107"), in developing an estimate of expected term of "plain vanilla" share options in accordance with Statement of Financial ...
The article reports that the release of a Staff Accounting Bulletin was announced by the U.S. Securities and Exchange Commission's Office of the Chief Accountant and Divisions of Corporation Finance and Investment Management. The bulletin provides interpretive guidance on how the effects of the ...
Motives for early revenue recognition: evidence from SEC staff accounting bulletin (SAB) 101. Working paper, Massachusetts Institute of TechnologyJENNIFER L A,et al. Motives for early revenuerecognition: Evidence from SEC staff accounting bulletin(SAB)101[J/OL].2002....
Staff Accounting Bulletin No. 108Nancy M. Morris
Staff Accounting Bulletin No. 115Brent J. Fields