Financial Reporting - HAZY REPORTING - Earnings releases containing non-GAAP, pro forma numbers that are incomplete or misleading can create inconsistencies with companies' financial statements and confusion for investors. Corporate CPAs who prepare numbers for earnings releases and external auditors, when asked to review them for their clients, can ensure that reporting remains consistent with or ...
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|Authors:||Phillips Jr, Thomas J.; Luehlfing, Michael S.; Vallario, Cynthia Walter|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 194.2002, 2, p. 47-54
ARTICLES - Financial Reporting-Auditing - THE RIGHT WAY TO RECOGNIZE REVENUE - One way CPAs can choose appropriate revenue recognition policies for their employers or clients is to understand the problems companies face in complying with SEC requirements under SAB 101 and look at questionable practices businesses should avoid.
Phillips Jr, Thomas J., (2001)
Bailey, Charles D., (2005)
Flory, Steven M., (1993)
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