Reading and understanding accounting research on complex accounting and business issues can have
many benefits for companies, CFOs, regulators, and investors.
Discuss the power of these individuals and their effects on the role of accounting within an org
A companys overall policy for controlling and disseminating inside information must meet the
standards for transparency and disclosure. However, if a company is in a highly competitive
industrywhere it has a close rival competing on price, quality, and se
Managers must determine which revenue recognition method is best for a company while
complying with revenue recognition rules. Suppose the selected ADR firm is considering
whether to report revenues under U.S. GAAP or IFRS, and their choice will determine
Using Accounting Databases to Obtain Relevant Data
The use of accounting databases enables researchers to obtain data to help answer their questions more
efficiently. Using the FASB Codification database and other sources such as the SEC Web site as guide
FAS 161 is an amendment to statement 133, which went into effect for periods that began after
November 15, 2008. Since statement 133 does not provide adequate information about how plagiaristic
and hedging actions affect an entitys financial position, fin
Companies are required to file financial reports.
What factors other than financial reporting and investor relations are affected by a firms
financial reporting decisions?
What important decisions must be made in determining what to report?
As companies go through acquisitions, they account for goodwill and other tangible assets that may be
associated with the company that is being acquired.
What would AOL Time Warners specific financial reporting objectives be with respect to its goodwill?