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Tags archive: financial statements

Home /Tag: financial statements
Feature Articles

Can Privately Held and Government Entities Present Condensed Interim Financial Information?

By  Howard B. Levy, CPA

March 2020 0

Since 1973, GAAP (APB Opinion 28) has recognized the acceptability of presenting condensed interim information by public companies as provided for in Article 10 of…

Featured

A True Portrait of America’s Finances

Analyzing the Federal Government’s Fiscal Year 2018 Financial Statements

By  Bill Bergman

May 2019 0

In late March, the U.S. Department of the Treasury issued the fiscal year 2018 financial report for the U.S. government. The report had some bad…

Featured

Functional Expenses by Nature and the Overhead Debate

Crafting an Alternative Approach to ASU 2016-14

By  Curtis Klotz, CPA

May 2019 0

FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities, is in full effect with the close of the December 31, 2018, fiscal year. As implementation progresses,…

Featured

Can Privately Held and Government Entities Present Condensed Interim Financial Information?

By  Howard B. Levy, CPA

March 2019 0

Since 1973, GAAP (APB Opinion 28) has recognized the acceptability of presenting condensed interim information by public companies as provided for in Article 10 of…

Columns

Reissuing an Audit Report on Comparative Financial Statements after an Auditor Change

By  Howard B. Levy, CPA

April 2018 0

The June 2017 installment of this column covered “Reporting on Restatement Adjustments after an Auditor Change” (http://bit.ly/2pQMClB). This installment expands on that theme, providing guidance…

Analysis

Implications of Pushdown Accounting

By  Josef Rashty, CPA

March 2018 0

In November 2014, FASB issued Accounting Standards Update (ASU) 2014-17, Business Combinations (Topic 805): Pushdown Accounting, which became effective immediately. Topic 805 requires that in business combinations…

News & Views

Tax & Accounting Update

By  Thomson Reuters Checkpoint

January 2018 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Letters to the Editor

Sustainability: A Unique Opportunity for the Accounting Profession

By  Edward A. Weinstein, CPA

November 2017 0

The June 2016 debate between Edward Weinstein and Stanley Goldstein about the role of the CPAs in sustainability accounting (“Sustainability—Not GAAP Measurement,” http://bit.ly/2fyI9Pj) presented two views;…

News & Views

Response to Consolidated Reporting Amendment Mixed

By  Thomson Reuters Checkpoint

October 2017 0

FASB News Response to Consolidated Reporting Amendment Mixed FASB’s recently proposed amendment of its consolidated reporting standard has generated a mixed response. The amendment would…

Featured

Our Greatest Hits | A look at the modified cash basis

From The CPA Journal Archives

By  Kenneth M. Hiltebeitel, PhD, CPA and Wayne G. Bremser, PhD, CPA

September 2017 0

"Our Greatest Hits" is an effort to show our readers the most popular - and still avidly read - articles from our archives. This article…

Featured

ICYMI: Why Accountants Should Care about Non-GAAP Financial Metrics

By  Thomas Selling, PhD, CPA and Gregory Sommers, PhD, CPA

August 2017 0

This article originally appeared in our June 2016 Issue. “We're actually confusing people more than we were helping people understand what's going on in the…

Letters to the Editor

The Authors Respond

Response to Charles Landes and Michael Glynn

By  Vincent J. Love, CPA/CFF, CFE and Thomas R. Manisero, JD

August 2017 0

We appreciate and thank Charles Landes and Michael Glynn for their letter commenting on our article. Rest assured that we are not discrediting the quality…

News & Views

Reimagining the Financial Ratios

Comparing Brand Values in the Technology Industry

By  Michael Kraten, PhD, CPA

June 2016 0

Last year, in “Reimagining the Financial Statements” (The CPA Journal, April 2015, http://bit.ly/1SSQXz7), this author restated certain fiscal metrics of Apple Inc. to incorporate the value…

Columns

Equity Crowdfunding

The Good, the Bad, and the Potentially Ugly

By  Allan B. Afterman, PhD, CPA

January 2016 0

On October 30, 2015, the SEC issued final rules to implement Title III of the Jumpstart Our Business Startup (JOBS) Act, which amended the Securities…

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Our Latest Content

  • Get Ready for the Future of Auditing March 2023
  • CPAJ News Briefs: FASB, AIPCA March 2023
  • Detecting ‘Big Bath’ Accounting in the Wake of the COVID-19 Pandemic March 2023
  • The ABCs of Worker (Mis-)Classification March 2023
  • Regulators and Standard Setters: Updates and Panel Discussion March 2023












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