ARTICLES - Not-for-Profit Tax - TOWARD INCREASED ACCOUNTABILITY - The IRS introduced disclosure requirements designed to expand -- And standardize -- The information tax-exempt entities make available to the public
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|Authors:||Luecke, Randall W. ; Shortill, Kevin J. ; Meeting, David T.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 188.1999, 4, p. 49-58
Financial Reporting - SIMPLIFYING EPS - To make the earnings per share computation easier, the Financial Accounting Standards Board issued Statement no. 128. At the same time, it issued Statement no. 129, which covers disclosure of capital structure information. The International Accounting Standards Committee has issued similar statements.
Meeting, David T., (1997)
Meeting, David T., (1996)
ARTICLES - Financial Reporting - FUTURE CASH FLOW MEASUREMENTS - FASB issued guidance to help CPAs use future cash flows as the basis for accounting measurements at initial recognition, when making fresh-start measurements and with the interest method of amortization.
Meeting, David T., (2001)
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