Features - The CPA Journal Millennium Series - Understanding SAS No. 89, Audit Adjustments - Why not place the responsibility for materiality adjustments where it belongs, on client management? SAS No. 89, yet another product of SEC Chair Arthur Levitt's attack on improper earnings management, does just that
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|Authors:||Ratcliffe, Thomas A.|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 70.2000, 4, p. 34-39
FINANCIAL REPORTING - BUSINESS VALUATION - The Finer Points of Fair Value - The first quarter of 2008 is expected to usher in the first significant wave of financial statements from companies that have chosen to adopt FASB's new fair value option for financial assets and liabilities, FASB Statement no. 159. Tapping the option requires new disclosures.
Ratcliffe, Thomas A., (2007)
Financial Reporting - OCBOA FINANCIAL STATEMENTS - As preparing and reporting on client financial statements using an "other comprehensive basis of accounting" (OCBOA) become more common and accepted, CPAs should understand how to employ such statements. They produce a result that both internal and external users might find easier to understand and can save the client money.
Ratcliffe, Thomas A., (2003)
Munter, Paul, (1998)
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