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Commentary: On the desirabilit...
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Holder, William W.
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Journal of accountancy : publication of the American Institute of Certified Public Accountants
5
Australian accounting review
3
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1
Accounting horizons : a quarterly publication of the American Accounting Association
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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
Saved in:
2
The changing IASB and AASB relationship
Stevenson, Kevin M.
- In:
Australian accounting review
22
(
2012
)
3
,
pp. 239-243
Persistent link: https://www.econbiz.de/10010058031
Saved in:
3
Commentary: IFRS and the domestic standard setter : is the mourning period over?
Stevenson, Kevin M.
- In:
Australian accounting review
20
(
2010
)
3
,
pp. 308-312
Persistent link: https://www.econbiz.de/10009884400
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4
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
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5
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
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6
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
Saved in:
7
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
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8
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
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9
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
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10
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
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