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Reducing the technical language of official pronouncements to simple advice and procedures, this guide provides a straightforward approach for conducting high-quality compilations and reviews. Designed for CPA practitioners, the CD-ROM contains over 900 sample disclosures in a range of areas.
This manual offers analysis and explanation of FASB statements, interpretations, ARBs and APB opinions, with detailed examples and illustrations, an in-depth disclosure index, observation paragraphs, and extensive cross-referencing.
This guide analyzes and explains new auditing pronouncement. Sections are classified by the type of auditing or accounting that may be rendered to a client.
In a world where business and investment is increasingly international, it has become critical that valid comparisons of company performance be made between countries. Given that the differences between national accounting standards can hinder the investment process adding significantly to the cost of doing business, International Accounting Standards are rapidly becoming accepted world-wide. This guide offers the authors and users of financial statements practical knowledge of these new standards which have been developed by the International Accounting Standards Committee (IASC). It defines the role, structure and workings of the IASC and specifies the key differences between IAS and the US GAAP. The book highlights critical passages from each IAS, including the benchmark and allowed alternative treatments. It also details the implications of the relevant IASs for the preparation of financial statements and their analysis.
An insider's guide to understanding and eliminating accounting fraud How do these high-profile accounting scandals occur and what could have been done to prevent them. Hidden Financial Risk fills that void by examining methods for off balance sheet accounting, with a particular emphasis on special purpose entities (SPE), the accounting ruse of choice at Enron and other beleaguered companies. J. Edward Ketz identifies the incentives for managers to deceive investors and creditors about financial risk and also shows investors how to protect their investments in a world filled with accounting and auditing frauds. J. Edward Ketz, PhD (State College, PA) is MBA Faculty Director and Associate Professor of Accounting at Penn State's Smeal College of Business. He has been cited in the press nearly 300 times since Enron's bankruptcy, including The New York Times, The Wall Street Journal, and The Washington Post.. He has a regular column in Accounting Today.
The use of alternative performance indicators (APMs) (also known as ‘Non-GAAP’ earnings) is a widespread phenomenon, and the increased reliance on APMs has recently triggered a strong debate among regulators, managers and investors on the nature of these ‘tailored’ earnings and on the economic reasons behind them. On one hand, APMs might reflect managers’ attempt to offer useful information to predict companies’ future sustainable cash-flows and earnings (information hypothesis), while, on the other, the non-standardized nature of these metrics impacts on the comparability of the financial results, and reduces the reliability and the faithful representation of financial information (opportunistic hypothesis). By collecting several theoretical and empirical contributions on APMs, this book provides a number of interesting and useful insights on the economics of APMs and their impact on financial markets.