Article Results (Showing 1 - 10 of 59) RSS Alert
-
Client-CPA-Attorney Privilege and Information Technology Risk
In the past few years, the public has seen more than 150 million records com- promised: data breaches that included AICPA membership lists, losses...
CPA Journal, The, 11/01/08 by Reinstein, Alan; Seward, Jack · More from publication -
Controlling Nursing Home Fraud
CPAs auditing nursing homes and hospices should be aware of the potential for fraud in the industry. Nursing home fraud adversely affects those...
CPA Journal, The, 10/01/08 by Lander, Gerald H; Reinstein, Alan; Busch, Jeannine A · More from publication -
Reporting certain assets and liabilities at fair value: some implications for bankers
Reporting certain assets and liabilities at fair value: some implications for bankers.(Regulatory Risk) Entities often use financial derivatives...
RMA Journal, The, 12/01/07 by Alan Reinstein · More from publication -
New accounting rules for entities offering post-retirement benefits: some implications for bankers
New accounting rules for entities offering post-retirement benefits: some implications for bankers.(Regulatory Risk) DESPITE U.S. pension funds...
RMA Journal, The, 11/01/07 by Alan Reinstein · More from publication -
Accounting for the Purchase of Life Settlement Contracts
Purchasing life insurance policies from the elderly or terminally ill is becoming an increasingly popular investment tool (see Charles Duhigg,...
CPA Journal, The, 09/01/07 by Reinstein, Alan; Miller, Cathleen L · More from publication -
Consolidation of Variable-Interest Entities
Applying the Provisions of FIN 46(R) In December 2003, FASB issued Financial Interpretation 46 (Revised), Consolidation of Variable Interest...
CPA Journal, The, 08/01/06 by Reinstein, Alan; Lander, Gerald H; Danese, Stephen · More from publication -
Issues in accounting: SFAS 123®: expensing stock options
Accounting for Stock-Based Compensation (SFAS no. 123, issued in 1995) allowed companies to record the expenses associated with stock options for...
RMA Journal, The, 11/01/05 by Alan Reinstein · More from publication -
Issues in accounting: accounting changes & error corrections
SFAS No. 154 has some new rules for accounting changes and error corrections. Briefly, it requires retroactive application (rather than a...
RMA Journal, The, 09/01/05 by Alan Reinstein · More from publication -
Issues in accounting: accounting changes & error corrections: SFAS No. 154 has some new rules for accounting changes and error corrections. Briefly, it requires retroactive application of such events. However, the revised standard could lead certain
In May 2005, the Financial Accounting Standards Board (FASB) issued Statement No. 154, Accounting Changes and Error Corrections. (1) SFAS No. 154...
RMA Journal, The, 09/01/05 by Alan Reinstein · More from publication -
Issues in accounting
The FASB to special-purpose entities: "come out, come out, wherever you are!" Put simply, the goal of FIN 46(R) is to make it harder for companies...
RMA Journal, The, 03/01/05 by Alan Reinstein · More from publication
