Similar Search Results - EconBiz

Planning Controls in the EDI Environment

Malley, John C.; Thompson, James H. - In: IS audit & control journal : the journal of Information … 2 (1994), pp. 59-63

Persistent link: https://www.econbiz.de/10006866104

In Our Opinion - A GAP IN INSURANCE GAAP? It's time for FASB to consider allowing CPAs to account for life insurance policies in new ways.

Thompson, James H.; Larson, Gregory M. - In: Journal of accountancy : publication of the American … 199 (2005) 3, pp. 83-85

Persistent link: https://www.econbiz.de/10005881524

A New EPS: Seeking Greater International Comparability of Accounting Standards - The guidelines for determining and presenting earnings per share (EPS) have been criticized roundly by users (primarily analysts) and academics since the Accounting Principles Board (APB) issued APB Opinion No. 15, Earnings Per Share, in 1969. Specifically, critics complained of numerous assumptions in the ...

Thompson, James H. - In: The national public accountant 42 (1997) 9, pp. 33

Persistent link: https://www.econbiz.de/10007365247

Audit Services: Still Part of the Mix - Audit services were once a primaly source of firm revenue, but as time passes, they represent a smaller percentage of profits. This article examines a number of factors that may be related to this phenomena.

Thompson, James H.; Hodge, Thomas G.; Hoskins, Margaret A. - In: The national public accountant 42 (1997) 5, pp. 12-14

Persistent link: https://www.econbiz.de/10007371019

PROFESSIONAL ISSUES - Substantial Equivalency Practice Privileges - The Uniform Accountancy Act (UAA) introduced the concept of "substantial equivalency" to make it easier for licensed CPAs in good standing to practice in more than one jurisdiction. This article discusses the strengths and limitations of the UAA implementation process and recent changes to the act.

Thompson, James H.; Rydholm, Andreas - In: Journal of accountancy : publication of the American … 202 (2006) 3, pp. 37-40

Persistent link: https://www.econbiz.de/10007298823

SOP 94-6 Addresses the Need for Improved Disclosure of Significant Risks and Uncertainties This AcSEC Statement of Position requires disclosures about the nature of operations, the use of estimates in the preparation of financial statements, certain significant estimates and current vulnerablity due to concentrations.

Thompson, James H. - In: The national public accountant 42 (1997) 2, pp. 34-39

Persistent link: https://www.econbiz.de/10007307039

Change in the Reporting About Uncertainties: SAS 79 Amends SAS 58 - SAS 79 eliminates the requirement, when certain criteria are present, to add an uncertainty paragraph to an auditor's report.

Thompson, James H. - In: The national public accountant 42 (1997) 1, pp. 37-40

Persistent link: https://www.econbiz.de/10007309871

Stock-Based Compensation - The author discusses accounting for stock-based compensation plans using the fair value method (as established by FASB No. 123) and the Opinion 25 method.

Thompson, James H. - In: The national public accountant 41 (1996) 10, pp. 28-32

Persistent link: https://www.econbiz.de/10007323254

Accounting Differences: U.S. Enterprises and International Competition for Capital

Wells, Steve C.; Thompson, James H.; Phelps, Raymond A. - In: Accounting horizons : a quarterly publication of the … 9 (1995) 2, pp. 29-39

Persistent link: https://www.econbiz.de/10007082748

Guidelines for Preparing Financial Statements

Thompson, James H. - In: The national public accountant 40 (1995) 5, pp. 24-28

Persistent link: https://www.econbiz.de/10007337286

A service of the