Financial Accounting Standards Board (FASB)
The mission of the Financial Accounting Standards Board is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information.
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Content: Online Resource | Source: FASB | Subject: Accounting
Choosing an Accounting SW Package.doc
A Confused Share Option Web
Euopean employee share option schemes are confusing and contradictory for an outside investor and should be made consistent to attract greater investment.
Content: Article | Author: Moira Siddons | Source: European Business Forum (EBF) | Subjects: Accounting, International – Europe
Parlez-vous U.S. GAAP? IAS? Oh, Never Mind…
A common accounting language-which measures gross profits the same way in London and Paris as in New York-is fast becoming necessary. As part of the process, a debate has erupted between supporters of U.S. Generally Accepted Accounting Principles (U.S. GAAP) and the International Accounting Standards (IAS) that are widely used in Europe and other parts of the world. Which standard provides investors and regulators with … [ Read more ]
Content: Article | Source: Knowledge@Wharton | Subjects: Accounting, Finance
Fess-Up Time – The new round of accounting hooey
When it comes to buffing results to please Wall Street, a wildly popular move now is to stuff discounts and shipping costs below the gross profits line, says accounting analyst Jack T. Ciesielski. They belong above it. The shuffling of expenses doesn’t affect the bottom line–often negative in any event–but it does affect the ones closer to the top of the income statement, lines that … [ Read more ]
Content: Article | Author: Elizabeth MacDonald | Source: Forbes | Subject: Accounting
Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance
Content: Book | Authors: Robert S. Kaplan, Robin Cooper | Subject: Accounting
The Emanuel Saxe Distinguished Lectures in Accounting
A series of public lectures at the Stan Ross Department of Accountancy at Baruch College dating back to 1973. Includes the 1997 speech by Michael H. Sutton, Chief Accountant, SEC, entitled “Financial Reporting and Investor Protection”; “FASB in my Rear View Mirror,” a speech given in 1996 by Robert J. Swieringa, Dean of the Johnson School of Management, Cornell University; and a 1973 lecture from … [ Read more ]
Content: Online Resource | Source: Stan Ross Department of Accountancy at Baruch College | Subject: Accounting
New Math for a New Economy
What’s wrong with the 500-year-old way in which all companies keep their books? Just about everything, says Baruch Lev, who has proposed a new method for determining the value of the intangible assets that are at the heart of the new economy.
Content: Article | Author: Alan M. Webber | Source: Fast Company | Subject: Accounting
Relevance Lost: The Rise and Fall of Management Accounting
Relevance Lost is an overview of the evolution of management accounting in American business, from textile mills in the 1880s and the giant railroad, steel, and retail corporations, to today’s environment of global competition and computer-automated manufacturers. The book shows that modern corporations must work toward designing new management accounting systems that will assist managers more fully in their long-term planning.
Content: Book | Author: Thomas H. Johnson | Subjects: Accounting, Management