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Preparing for asset retirement: are you recognizing asset retirement obligations when they are incurred? SFAS No. 143 suggests this practice to help to improve comparability between organizations' financial statements - Feature Story
Preparing for asset retirement: are you recognizing asset retirement obligations when they are incurred? SFAS No. 143 suggests this practice to...
Healthcare Financial Management, 04/01/03 by Randall W. Luecke · More from publication -
The FASB Explores Accounting for Future Cash Flows
The FASB's Statement of Financial Accounting Concepts No. 7, Using Cash Flow Information and Present Value in Accounting Measurements (Statement...
Healthcare Financial Management, 03/01/01 by Randall W. Luecke · More from publication -
FASB Statement No. 136 Clarifies Transfers of Assets
FASB Statement No. 136 Clarifies Transfers of Assets. FASB Statement of Financial Accounting Standards No. 136, Transfers of Assets to a...
Healthcare Financial Management, 03/01/00 by Randall W. Luecke · More from publication -
IRS Issues New Disclosure Rules for Tax-Exempt Organizations
Tax-exempt organizations must follow specific guidelines recently set up by the IRS in disclosing to the public their applications for recognition...
Healthcare Financial Management, 12/01/99 by Randall W. Luecke · More from publication -
SOP 98-5 brings uniformity to reporting start-up costs - Statement of Position
Statement of Position (SOP) No. 98-5 was issued by the American Institute of Certified Public Accountants in Apr 1998. The position statement aims...
Healthcare Financial Management, 08/01/99 by Randall W. Luecke · More from publication -
FASB Statement No. 132 simplifies benefits disclosures - Financial Accounting Standards Board; Statement of Financial Accounting Standards No. 132, Employers' Disclosures about Pensions and Other Postretirement Benefits
The 'Statement of Financial Accounting Standards No. 132, Employers Disclosures about Pensions and Other Postretirement Benefits,' which was issued...
Healthcare Financial Management, 06/01/99 by Randall W. Luecke · More from publication -
New AICPA standards aid accounting for the costs of internal-use software - American Institute of Certified Public Accountants
The American Institute of Certified Public Accountants' Statement of Position No. 98-1 offers financial managers guidance on ways of auditing the...
Healthcare Financial Management, 05/01/99 by Randall W. Luecke · More from publication -
SOP 98-1: Accounting for the Costs of Computer Software Developed or Obtained for Internal Use.
The new SOP is intended to provide guidance on how organizations are to account for the acquisitions of software so that there are consistent...
Ohio CPA Journal, The, 01/01/99 by Luecke, Randall W.; Meeting, David T.; Nardecchia, Michelle R. · More from publication -
SOP 98-5: Reporting on the Costs of Start-Up Activities.
SOP 98-5 prescribes the financial reporting of start-up costs and organization costs. The SOP is effective for fiscal years beginning after...
Ohio CPA Journal, The, 01/01/99 by Luecke, Randall W.; Meeting, David T. · More from publication -
SFAS no. 124, accounting for investments: the rules have changed - Financial Accounting Standards Board's new Statement of Financial Accounting Standard
The Financial Accounting Standards Board has released the new Statement of Financial Accounting Standard (SFAS) No. 124 addressing the security...
Healthcare Financial Management, 12/01/96 by Randall W. Luecke · More from publication
