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Amendments To Fasb Interpretation No 46 R


Amendments To Fasb Interpretation No 46 R
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Amendments To Fasb Interpretation No 46 R


Amendments To Fasb Interpretation No 46 R
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Author : Financial Accounting Standards Board
language : en
Publisher:
Release Date : 2009

Amendments To Fasb Interpretation No 46 R written by Financial Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Auditing categories.




Statement Of Financial Accounting Standards No 167


Statement Of Financial Accounting Standards No 167
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Author : Financial Accounting Standards Board
language : en
Publisher:
Release Date : 2009

Statement Of Financial Accounting Standards No 167 written by Financial Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Accounting categories.




Fasb Interpretation No 46 Consolidation Of Variable Interest Entities


Fasb Interpretation No 46 Consolidation Of Variable Interest Entities
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Author : Financial Accounting Standards Board
language : en
Publisher:
Release Date : 2003

Fasb Interpretation No 46 Consolidation Of Variable Interest Entities written by Financial Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Corporate debt categories.




Fasb Interpretation No 46


Fasb Interpretation No 46
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Author :
language : en
Publisher:
Release Date : 2003

Fasb Interpretation No 46 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Interest categories.




More Accounting Changes


More Accounting Changes
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Author : Robert Herz
language : en
Publisher: Emerald Group Publishing
Release Date : 2016-09-12

More Accounting Changes written by Robert Herz and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-09-12 with Business & Economics categories.


This volume, More Accounting Changes, is a revised and updated edition of Herz’s earlier work, reflecting: developments in financial reporting; global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by the SEC and FASB; and more developments in the field.



An Examination Of The Cost Of Capital Implications Of Financial Interpretation 46


An Examination Of The Cost Of Capital Implications Of Financial Interpretation 46
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Author : Carolyn M. Callahan
language : en
Publisher:
Release Date : 2012

An Examination Of The Cost Of Capital Implications Of Financial Interpretation 46 written by Carolyn M. Callahan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with categories.


This study examines whether adoption in 2003 of FASB Interpretation No. 46/R (FIN 46), Consolidation of Variable Interest Entities - an Interpretation of ARB No. 51, changes the cost of capital for affected firms. Using comparative analysis on a broad sample of 11,719 firm-quarter observations for 1,389 firms during the period 1998 through 2005, we find evidence FIN 46 significantly increased the cost of equity capital for firms with affected variable interest entities (VIEs), an increase of approximately 50 basis points relative to firms reporting no material effect from the standard. Further, firms consolidating these formerly off-balance sheet structures experienced the largest increase. Taken together, these results suggest that FIN 46 reduced the opportunity for firms to use off-balance sheet structures to artificially reduce their cost of capital, a matter of regulatory concern.



Audit And Accounting Guide Depository And Lending Institutions


Audit And Accounting Guide Depository And Lending Institutions
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2017-10-30

Audit And Accounting Guide Depository And Lending Institutions written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-30 with Business & Economics categories.


The 2017 edition of this industry standard resource offers clear and practical guidance of audit and accounting issues such as transfers and servicing, troubled debt restructurings, financing receivables and the allowance for loan losses, and fair value accounting. It also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters. Updates include: SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern SSAE No. 18, Attestation Standards: Clarification and Recodification Note: FASB ASU No. 2016-13 will have a significant impact on the guide; however, incorporation of guidance will not occur until the 2018 or 2019 edition of the guide.



Wiley Cpaexcel Exam Review 2016 Study Guide January


Wiley Cpaexcel Exam Review 2016 Study Guide January
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Author : O. Ray Whittington
language : en
Publisher: John Wiley & Sons
Release Date : 2015-12-14

Wiley Cpaexcel Exam Review 2016 Study Guide January written by O. Ray Whittington and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-12-14 with Study Aids categories.


The Wiley CPAexcel Study Guides have helped over a half million candidates pass the CPA Exam. This volume contains all current AICPA content requirements in Financial Accounting and Reporting (FAR). The comprehensive four-volume paperback set (AUD, BEC, FAR, REG) reviews all four parts of the CPA Exam. With 3,800 multiple-choice questions. The CPA study guides provide the detailed information candidates need to master or reinforce tough topic areas. The content is separated into 48 modules. Unique modular format—helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts. Comprehensive questions—over 3,800 multiple-choice questions and their solutions in the complete set (AUD, BEC, FAR, REG). Guidelines, pointers, and tips show how to build knowledge in a logical and reinforcing way. Arms test-takers with detailed text explanations and skill-building problems to help candidates identify, focus on, and master the specific topics that may need additional reinforcement. Available in print format.



Wiley Cpaexcel Exam Review 2014 Study Guide


Wiley Cpaexcel Exam Review 2014 Study Guide
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Author : O. Ray Whittington
language : en
Publisher: John Wiley & Sons
Release Date : 2013-11-08

Wiley Cpaexcel Exam Review 2014 Study Guide written by O. Ray Whittington and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11-08 with Study Aids categories.


Everything today's CPA candidates need to pass the CPA Exam Published annually, this Financial Accounting and Reporting volume of the comprehensive four-volume paperback reviews all current AICPA content requirements in business environment and concepts. Many of the questions are taken directly from previous CPA exams. With 2,800 multiple-choice questions in all four volumes, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. Its unique modular format helps you zero in on those areas that need more attention and organize your study program. Complete sample exam The most effective system available to prepare for the CPA exam—proven for over thirty years Timely—up-to-the-minute coverage for the computerized exam Contains all current AICPA content requirements in business environment and concepts Unique modular format—helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts Comprehensive questions—over 2,800 multiple-choice questions and their solutions in the four volumes Guidelines, pointers, and tips—show how to build knowledge in a logical and reinforcing way Other titles by Whittington: Audit Sampling: An Introduction, Fifth Edition Wiley CPA Exam Review 2014 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.



Wiley Cpaexcel Exam Review 2015 Study Guide January


Wiley Cpaexcel Exam Review 2015 Study Guide January
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Author : O. Ray Whittington
language : en
Publisher: John Wiley & Sons
Release Date : 2015-01-05

Wiley Cpaexcel Exam Review 2015 Study Guide January written by O. Ray Whittington and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-01-05 with Study Aids categories.


The world's most effective CPA exam prep system – Financial Accounting and Reporting module Wiley CPAexcel Exam Review is the world's most trusted study guide for the Certified Public Accountant's exam – complete, comprehensive, and updated to align with the latest exam content. With 2,800 practice questions and solutions across four volumes, the unique modular format helps you organize your study program, zeroing in on areas that need work. This volume, Financial Accounting and Reporting, contains all current AICPA content requirements, providing total coverage of this section of the exam. You'll get detailed outlines and study tips, simulation and multiple choice questions, and skill-building problems that have made this guide the most effective CPA prep system for over thirty years. The uniform CPA exam is updated annually to include new laws, regulations, and guidelines, so it's important that your study guide be up to date as well. Wiley CPAexcel Exam Review is updated annually to reflect the latest version of the exam, and is the number-one bestselling CPA study guide in the world because it provides full, comprehensive coverage of all exam content, and more practice questions than any other guide – many of which are taken directly from past exams. The unique format allows you to: Identify, target, and master problem areas section by section Learn how to logically build your knowledge stores for better recall Practice with thousands of sample questions taken from past exams Review all exam content, including the newest guidelines and regulations No one wants surprises on exam day, and thorough preparation is the key to successful performance. Whether you're embarking on a new study program, or just need a quick refresher before the exam, Wiley CPAexcel Exam Review is proven to be the most current, complete, comprehensive prep you can get.