Staff Accounting Bulletin
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Staff Accounting Bulletin
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Author : United States. Securities and Exchange Commission
language : en
Publisher:
Release Date :
Staff Accounting Bulletin written by United States. Securities and Exchange Commission and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with Accounting categories.
Staff Accounting Bulletin
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Author : United States. Securities and Exchange Commission. Division of Corporation Finance
language : en
Publisher:
Release Date :
Staff Accounting Bulletin written by United States. Securities and Exchange Commission. Division of Corporation Finance and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with Disclosure of information (Securities law) categories.
Staff Accounting Bulletin Us Securities And Exchange Commission Regulation Sec 2018 Edition
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Author : The Law Library
language : en
Publisher: Independently Published
Release Date : 2019-01-23
Staff Accounting Bulletin Us Securities And Exchange Commission Regulation Sec 2018 Edition written by The Law Library and has been published by Independently Published this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-23 with Law categories.
The Law Library presents the complete text of the Staff Accounting Bulletin (US Securities and Exchange Commission Regulation) (SEC) (2018 Edition). Updated as of May 29, 2018 This Staff Accounting Bulletin (SAB) revises or rescinds portions of the interpretive guidance included in the codification of the Staff Accounting Bulletin Series. This update is intended to make the relevant interpretive guidance consistent with current authoritative accounting guidance issued as part of the Financial Accounting Standards Board's Accounting Standards Codification. The principal changes involve revision or removal of accounting guidance references and other conforming changes to ensure consistency of referencing throughout the SAB Series. This ebook contains: - The complete text of the Staff Accounting Bulletin (US Securities and Exchange Commission Regulation) (SEC) (2018 Edition) - A dynamic table of content linking to each section - A table of contents in introduction presenting a general overview of the structure
Revenue Recognition
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Author : PricewaterhouseCoopers LLP.
language : en
Publisher:
Release Date : 2001
Revenue Recognition written by PricewaterhouseCoopers LLP. and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Accounting categories.
Staff Accounting Bulletins
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Author : United States. Securities and Exchange Commission
language : en
Publisher:
Release Date : 1977
Staff Accounting Bulletins written by United States. Securities and Exchange Commission and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977 with Financial statements categories.
The Effects Of Staff Accounting Bulletin 101
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Author : Jennifer Rose Stecker
language : en
Publisher:
Release Date : 2001
The Effects Of Staff Accounting Bulletin 101 written by Jennifer Rose Stecker and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with categories.
Accounting Series Releases And Staff Accounting Bulletins
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Author : United States. Securities and Exchange Commission
language : en
Publisher:
Release Date : 1978
Accounting Series Releases And Staff Accounting Bulletins written by United States. Securities and Exchange Commission and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1978 with Accounting categories.
Sec Staff Accouting Bulletin
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Author : United States. Securities and Exchange Commission
language : en
Publisher:
Release Date : 2003
Sec Staff Accouting Bulletin written by United States. Securities and Exchange Commission and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Accounting categories.
Staff Accounting Bulletin No 108 Disclosures
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Author : Marsha B. Keune
language : en
Publisher:
Release Date : 2009
Staff Accounting Bulletin No 108 Disclosures written by Marsha B. Keune and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with categories.
The purpose of this paper is to provide a descriptive analysis of companies' previously uncorrected financial statement misstatements using disclosures recently mandated by Staff Accounting Bulletin No. 108 (SAB 108). We analyze 355 companies that disclose and correct 792 misstatements in their financial statements filed from November 15, 2006 to February 15, 2008. We present descriptive evidence on the size and industry distribution of companies who disclose SAB 108 adjustments, showing that larger companies and those in the banking/insurance/real estate industries are most commonly represented in our sample. We also describe the types of audit firms that are associated with these companies. The results show that the concentration of sample companies in the banking/insurance/real estate industries are most often audited by the smallest audit firms in the market, and there is considerable variation in the application of quantitative materiality thresholds for SAB 108 disclosures across audit firms. Finally, our descriptive analyses reveal insights about the nature, direction, and magnitude of specific misstatements corrected by SAB 108. For example, we show that the most common SAB 108 misstatement corrections involve current liabilities, deferred taxes, revenue recognition, and leases. In addition, many companies in our sample used SAB 108 to correct misstatements identified in the current year in order to avoid restating prior period financial statements.
Motives For Early Revenue Recognition
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Author : Jennifer Lynne M. Altamuro
language : en
Publisher:
Release Date : 2003
Motives For Early Revenue Recognition written by Jennifer Lynne M. Altamuro and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with categories.
The adoption of SAB 101, a regulation affecting revenue recognition, was controversial. The SEC argued that firms were using their revenue recognition practices to manage earnings, while opponents asserted that eliminating accepted revenue recognition practices would decrease the quality of reported earnings. This paper investigates these two competing hypotheses. We find evidence that some firms affected by SAB 101 had been using the targeted revenue recognition practices to manage earnings to meet important benchmarks and reduce their contracting costs, and that the correlation between earnings and cash flows was lower for these firms. However, we also find a decline in the correlation between earnings and cash flows after the implementation of SAB 101 for all firms affected by this regulation. These results raise questions about the effectiveness of this regulation.