By Paul E. Zikmund JUNE 2008 – Auditing is increasingly difficult and challenging, with new rules and regulations encouraging, if not requiring, auditors to enhance their efforts to detect fraud during an audit. Unfortunately, these …
Category: Uncategorized
The PCAOB and Convergence of the Global Auditing and Accounting Profession
By Jill P. Giles, Elizabeth K. Venuti, and Richard C. Jones The Sarbanes-Oxley Act of 2002 represents the most significant securities law reforms since the Securities Act of 1933 and the Securities Exchange Act of …
Developments in International Standards Setting: Equity-Based Compensation
By Elizabeth K. Venuti and Richard C. Jones The International Accounting Standards Board (IASB) has taken a leadership position among accounting standards-setting bodies in the global effort to require the recognition of share-based payments (i.e., …
Accounting and Reporting for Financial Instruments: International Developments
By Richard C. Jones and Elizabeth K. Venuti FEBRUARY 2005 – The International Accounting Standards Board (IASB) has found the task of establishing standards on accounting for financial instruments, including derivatives, as challenging as FASB …
The Joint Business Combinations Project IFRS 3 and the Project’s Impact on Convergence with U.S. GAAP
By Christoph Watrin, Christiane Strohm, and Ralf Struffert JANUARY 2006 – Starting in 2005, the public corporations in all 25 European Union nations must comply with International Financial Reporting Standards (IFRS)/International Accounting Standards (IAS). The …
The Quest for Transparency in Financial Reporting Should International Financial Reporting Standards Replace U.S. GAAP?
By Bert J. Zarb SEPTEMBER 2006 – To be useful and timely, financial information must also be reliable, comparable, consistent, and transparent. One way to achieve transparency in financial reporting is to prepare information in …
Menjelang mudik
Sudah lama juga nggak nulis-nulis lagi di multiply ini. hitung-hitung bulan ini hanya dua kali posting. Saat ini aura libur lebaran sudah semakin menguat ya…masih beberapa minggu lalu aku lewat Gambir dan menyaksikan banyak orang …
Menjadi Dewasa
Kadang, tanpa disadari dalam berhubungan dengan orang lain, kita telah melukai perasaan orang lain dengan kata-kata kita. Apakah itu lewat sms, email, telpon, atau bertemu langsung. Begitu juga diriku ketika merenungkan apa yang terjadi di …
Try to Do Something
Sabtu kemarin, aku ditugaskan membawa presentasi tentang lingkungan hidup. Topiknya apa lagi kalau bukan global warming alias pemanasan global yang memang sedang hot itu. Bicara masalah kompetensi, diriku tidak ada apa-apanya. Aktivis? Bukan. Akademisi di …
Interviu
Pernah melakukan wawancara?Hal inilah yang harus kulakukan minggu-minggu ini. Jujur, sulit sekali ternyata. Maklum tidak pernah dididik sebelumnya (ngeles mode:on). Aku pernah mengalami peran sebagai yang diwawancarai dan yang mewawancarai. Menurutku, saat posisi menjadi pewawancara, …