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Commentary: On the desirability of common financial reporting standards for business and government

Holder, William W. - In: Australian accounting review 21 (2011) 1, pp. 107-110

Persistent link: https://www.econbiz.de/10009884420

GLOBAL ACCOUNTING - WHAT FOREIGN FILERS NEED TO KNOW - From SEC scrutiny to investor expectations to a lawsuit-happy securities bar, all kinds of challenges and pitfalls face foreign companies seeking to list on U.S. exchanges.

Arnold, Jerry; Duggan, Joseph W.; Holder, William W. - In: Financial executive : FE 17 (2001) 3, pp. 22-25

Persistent link: https://www.econbiz.de/10006620548

ARTICLES - Professional Issues - PENCILS DOWN, COMPUTERS UP -- THE NEW CPA EXAM - The format and administration of the Uniform CPA Examination have been virtually unchanged for decades. A new exam now in development will be computer-delivered and will test candidates' skills in professional research as well as their ability to use technology to solve problems.

Holder, William W.; Mills, Craig N. - In: Journal of accountancy : publication of the American … 191 (2001) 3, pp. 57

Persistent link: https://www.econbiz.de/10005893683

Articles - Financial Reporting - AT WAR -- DISCLOSURE OF MEASUREMENT UNCERTAINTIES - Both FASB and AcSEC have issued standards that require companies to make disclosures about accounting measurement uncertainties. These rules are sometimes at odds with each other, resulting in financial statements that are confusing to users, preparers and attestors

Arnold, Jerry L.; Holder, William W. - In: Journal of accountancy : publication of the American … 186 (1998) 6, pp. 99-106

Persistent link: https://www.econbiz.de/10005900449

Articles - Financial Reporting - AT WAR -- DISCLOSURE OF MEASUREMENT UNCERTAINTIES - Both FASB and AcSEC have issued standards that require companies to make disclosures about accounting measurement uncertainties. These rules are sometimes at odds with each other, resulting in financial statements that are confusing to users, preparers and attestors

Arnold, Jerry L.; Holder, William W. - In: Journal of accountancy : publication of the American … 19980, pp. 99-106

Persistent link: https://www.econbiz.de/10005917502

A Vision Fulfilled - The computer-based CPA exam has achieved major objectives: Candidates take a more flexible and realistic exam in nationwide test centers; content can be continuously improved to align with professional practice; and the test evaluates the research, analytical, judgment and communications skills required of entry-level CPAs in addition to their technical knowledge.

Holder, William W.; Thomas, Paula B. - In: Journal of accountancy : publication of the American … 200 (2005) 1, pp. 35-40

Persistent link: https://www.econbiz.de/10005880546

State-Local Government Audits - MATERIALITY CONSIDERATIONS - Preparers and auditors of state and local government financial statements need to clearly understand how to assess materiality. Recent SEC and AICPA auditing standards board actions underscore the importance of this topic.

Holder, William W.; Schermann, Kenneth R.; Whittington, Ray - In: Journal of accountancy : publication of the American … 196 (2003) 5, pp. 61-67

Persistent link: https://www.econbiz.de/10005885371

Distinguishing Between Liability and Equity Instruments and Accounting for Instruments with Characteristics of Both

Weygandt, Jerry J.; Collins, William A.; Michael Crooch, G. - In: Accounting horizons : a quarterly publication of the … 7 (1993) 3, pp. 105-113

Persistent link: https://www.econbiz.de/10007092513

The effect of seasonal variations in auditor workload on local government audit fees and audit delay

Johnson, Laurence E.; Davies, Stephen P.; Freeman, Robert J. - In: Journal of accounting and public policy 21 (2002) 4, pp. 395-422

Persistent link: https://www.econbiz.de/10006892412

Focus on GASB Statement 34 - GASB Statement 34: A Bold Step Forward - With Statement 34, the Governmental Accounting Standards Board has taken a bold step forward in the evolution and refinement of government financial reporting. The standard confirms the value of the information traditionally presented by fund-based financial statements. However, the statement takes significant steps toward ...

Freeman, Robert J.; Shoulders, Craig D. - In: The government accountants journal : financial … 49 (2000) 1, pp. 8-17

Persistent link: https://www.econbiz.de/10006290203

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