Financial Reporting - TO CONSOLIDATE OR NOT - FASB guidance on variable interest entities in Interpretation no. 46(R) helps companies decide whether one entity needs to be consolidated into another's financial statements. For CPAs who prepare, audit, review or compile company financial statements.
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|Authors:||Ratcliffe, Thomas A.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 200.2005, 6, p. 75-80
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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