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A guide to financial statement disclosures
Munter, Paul; Ratcliffe, Thomas A. - 1986
Persistent link: https://www.econbiz.de/10004622312
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PROFESSIONAL ISSUES - A Fresh Approach for Compilation and Review - The AICPA's Accounting and Review Services Committee has proposed the most significant changes to the profession...
Ratcliffe, Thomas A.; Landes, Charles E.; Glynn, Michael P. - In: Journal of accountancy : publication of the American … 208 (2009) 1, pp. 24-31
Persistent link: https://www.econbiz.de/10008276525
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PROFESSIONAL ISSUES - Refocusing on Reliability - Members of the AICPA's Reliability Task Force outline an evolving refocus on reliability and prospective changes in compilation an...
DeZoort, F.Todd; Morgan, David K.; Ratcliffe, Thomas A.; … - In: Journal of accountancy : publication of the American … 206 (2008) 4, pp. 74
Persistent link: https://www.econbiz.de/10008114336
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Accounting & Auditing - Accounting - Performing and Documenting Review Engagements
Ratcliffe, Thomas A. - In: The CPA journal 75 (2005) 2, pp. 30-43
Persistent link: https://www.econbiz.de/10007783636
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FINANCIAL REPORTING - BUSINESS VALUATION - The Finer Points of Fair Value - The first quarter of 2008 is expected to usher in the first significant wave of financial statements fro...
Ratcliffe, Thomas A. - In: Journal of accountancy : publication of the American … 204 (2007) 6, pp. 58
Persistent link: https://www.econbiz.de/10007891646
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Information Technology, Internal Control, and Financial Statement Audits
Ratcliffe, Thomas A.; Munter, Paul - In: The CPA journal 72 (2002) 4, pp. 40-45
Persistent link: https://www.econbiz.de/10006267100
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Features - Evaluating Audit Differences - SAS 89 and subsequent interpretations have made both auditors and management more aware of the importance of materiality when considering...
Ratcliffe, Thomas A.; Grice Sr, John Stephen - In: The CPA journal 72 (2002) 1, pp. 28-35
Persistent link: https://www.econbiz.de/10006269540
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Features - Auditing Derivatives and Securities - SAS No. 92 was issued to help auditors prepare for SFAS No. 133, which requires that derivatives be reported at fair value. To this...
Munter, Paul; Ratcliffe, Thomas A. - In: The CPA journal 71 (2001) 3, pp. 36-45
Persistent link: https://www.econbiz.de/10006277239
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Features - The CPA Journal Millennium Series - Understanding SAS No. 89, Audit Adjustments - Why not place the responsibility for materiality adjustments where it belongs, on clien...
Ratcliffe, Thomas A. - In: The CPA journal 70 (2000) 4, pp. 34-39
Persistent link: https://www.econbiz.de/10006288855
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Features - The CPA Journal Millennium Series - Transfers of Assets to a Not-for-Profit Organization that Raises or Holds Contributions: SFAS No 136 - Not-for-profits often use inte...
Grice Sr, John Stephen; Ratcliffe, Thomas A. - In: The CPA journal 70 (2000) 1, pp. 46-51
Persistent link: https://www.econbiz.de/10006291476