The Effects of Staff Accounting Bulletin 101 PDF Download
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Author: Jennifer Rose Stecker
Publisher:
ISBN:
Category :
Languages : en
Pages : 210
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Author: Jennifer Rose Stecker
Publisher:
ISBN:
Category :
Languages : en
Pages : 210
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Book Description
Author: Stephen R. Moehrle
Publisher: Emerald Group Publishing
ISBN: 1781907641
Category : Business & Economics
Languages : en
Pages : 298
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Book Description
Accounting scandals such as Enron and WorldCom ushered in several regulatory overhauls including Sarbanes-Oxley. This monograph summarizes and synthesize a decade of academic research to develop an evolving dominant explanation around these myriad changes.
Author:
Publisher:
ISBN:
Category : Administrative law
Languages : en
Pages : 1566
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Author: Louis Braiotta, Jr.
Publisher: John Wiley & Sons
ISBN: 0470616075
Category : Business & Economics
Languages : en
Pages : 415
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The Audit Committee Handbook, Fifth Edition The Audit Committee Handbook, Fifth Edition guides you to: Understand the role and responsibilities of the audit committee with a general update and reality check on auditing cycle activities Identify the developments that impact audit committee practices and the most current techniques and strategies for committee meetings Develop a repertoire of effective strategies to help the board of directors discharge its fiduciary responsibility to shareholders Prepare a periodic assessment of professional development activities and an informed review of both audit processes and financial reporting processes A must-have for all audit committee members, board directors, corporate secretaries, CEOs, CFOs, and auditors involved in the accounting practices of their firms, The Audit Committee Handbook, Fifth Edition is the most authoritative work on audit committees in the marketplace.
Author: Carolyn M. Callahan
Publisher:
ISBN:
Category :
Languages : en
Pages : 53
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Incorporating the pricing dynamics of external jet fuel markets, this paper investigates the regulatory impact of Securities and Exchange Commission (SEC) Staff Accounting Bulletin (SAB) 101 on discretionary revenue accrual behavior, profitability and the firm's cost of capital in the airline industry. Prior to SAB 101, we posit that airlines could use GAAP flexibility to manage revenues to compensate for fuel price shocks on profitability and the firm's cost of capital. While the regulatory motivation for SAB 101 was to restrain misleading revenue management, we argue that after SAB 101, the potential for additional SEC scrutiny caused airlines to be more conservative in their air traffic liability-revenue accruals leading to increase in airline firms' costs of capital for the airlines making more conservative accruals. First, we find that prior to SAB 101, the air traffic liability account is significantly inversely related to both airline profitability and fuel prices. We then find that an unexpected change in the air traffic revenue liability account affects unexpected profitability. After SAB 101, the relation between profitability and changes in the air traffic revenue liability changed dramatically even after controlling for work disruptions and other economic factors related to the profitability. At the same time, average airlines' cost of capital as measured by bid-ask spreads increased markedly. This increase in the airlines' cost of capital suggests that the SEC intended revenue regulation guidance that did not change GAAP, did impose capital markets consequences on the airline industry.
Author: United States. Securities and Exchange Commission
Publisher:
ISBN:
Category : Securities
Languages : en
Pages : 1032
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Author: Joanne M. Flood
Publisher: John Wiley & Sons
ISBN: 1118834062
Category : Study Aids
Languages : en
Pages : 1859
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The most practical, authoritative guide to GAAP Wiley GAAP 2014 contains complete coverage of all levels of GAAP, indexed to the ASC. Wiley GAAP renders GAAP more understandable and accessible for research, and has been designed to reduce the amount of time and effort needed to solve accounting research issues. Providing interpretive guidance and a wealth of real-world, content-rich examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations. Offers insight into the application of complex financial reporting rules Contains detailed index for easy reference use Includes a comprehensive cross-reference of accounting topics to the FASB codification system With easy-to-access information, this reliable resource offers complete coverage of the entire GAAP hierarchy.
Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs
Publisher:
ISBN:
Category : Corporation law
Languages : en
Pages : 680
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Author: Donald E. Kieso
Publisher: John Wiley & Sons
ISBN: 1119503663
Category : Business & Economics
Languages : en
Pages : 1586
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Book Description
Intermediate Accounting, 17th Edition is written by industry thought leaders, Kieso, Weygandt, and Warfield and is developed around one simple proposition: create great accountants. Upholding industry standards, this edition incorporates new data analytics content and up-to-date coverage of leases, revenue recognition, financial instruments, and US GAAP & IFRS. While maintaining its reputation for accuracy, comprehensiveness, and accessibility, Intermediate Accounting drives results by helping students build professional competencies through reliable problem material.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 680
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