IFRS: Beyond the Standards by George Tsakumis, et al./Journal of Accountancy
Recent accounting research suggests that national culture and language translation
may undermine the rigorous interpretation and application of IFRS and lead to a lack of comparability across countries.
All Eyes on Treasury by Vincent Ryan/CFO Magazine
The function that no one likes to think about is now getting plenty of attention, and even a little respect.
Standards Issued by Auditing Standards Board and Accounting and Review Services Committee Read how Statement on Auditing Standards No. 116 amends AU section 722 (PDF), and read how Statement on Standards for Accounting and Review Services No. 18 amends AR section 100 (PDF).
Technical Question and Answer Issued on Interim Financial Information
Technical Question and Answer TIS 1900.01 provides guidance to nonissuers regarding the form and content of interim financial information (including condensed interim financial statements) when preparing condensed interim financial statements.
PCAOB Standards and Related Rules 2009
The new edition of this essential reference provides auditors of public companies with a current and comprehensive source of PCAOB standards, including AS 6, Evaluating Consistency of Financial Statements.
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