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
Ratcliffe, Thomas A., (1999)
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
Ratcliffe, Thomas A., (2000)
Features - The CPA Journal Millennium Series - Transfers of Assets to a Not-for-Profit Organization that Raises or Holds Contributions: SFAS No 136 - Not-for-profits often use intermediaries, such as foundations, for fund-raising. This raises the issue of how and when revenue should be recognized by the not-for-profit. FASB Interpretation No 42 was a half-hearted attempt to deal with the issue; ...
Grice Sr, John Stephen, (2000)
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