Financial Statement Disclosure of Corporate Tax Shelters - Regulatory efforts to curb abusive tax shelters have tended to focus on disclosure through tax filings and offering materials. The disclosure of corporate tax shelters in a company's financial statements is often overlooked. There is, however, current guidance regarding materiality and contingent liabilities that may require accounting ...
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|Authors:||Jenkins, J.Gregory ; Sawyers, Roby B.|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 72.2002, 6, p. 50-55
Williams, Paul F., (2006)
Auditing - A PRIMER FOR BRAINSTORMING FRAUD RISKS - Auditors must incorporate "think tank" sessions to consider fraud risks in the planning stages of their audits and are encouraged to hold them periodically throughout the process. They can use several techniques to ensure a successful outcome.
Beasley, Mark S., (2003)
Features - Creating Value through e-Commerce - As dot-com companies continue to burn and crash in the inevitable Internet shakeout, it's time to recall the basic principles that separate the winners and the losers who compete in cyberspace.
Chen, Y.Al, (2001)
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