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22 results on '"ACCOUNTING laws"'

1. Accounting normalization between option and restriction. Is there a Romanian accounting law?

Author

POPA, Adriana Florina, LAPTES, Ramona, and DOBRE, Florin

Subjects
ACCOUNTING laws, INFORMATION theory in economics, SOCIOECONOMICS, ACCOUNTANTS, PUBLIC goods, PRIVATE sector
Abstract

The accounting information is essentially destined to an external usage; therefore a common language is required. As a result, accounting must be normalized, for providing credible information, through its fair view and the certainty that the same transaction is equally analyzed and transformed by its users. There is accounting normalization in most countries nowadays. Therefore, each country has a terminology and rules that lead to an identical presentation of the financial statements for companies. Depending on the accounting tradition and the socio-economic characteristics of each country, standardization and regulatory systems differ in the roles of professional accountants and state. The increased importance of accounting, mostly due to the fact that the information provided become a public good which needs a production and distribution system, lead to the identification and strengthening of a separate branch of law -- the accounting law. This paper is built on the relationship between accounting and law in the attempt to identify the extent in which the existence of an accounting law in Romania can be considered, as well as to analyze its evolution and its role on the private sector entities. [ABSTRACT FROM AUTHOR]

Published
2013

2. THE ACCOUNTING LAW FROM THEORY TO PRACTICE -- OR FROM THE GLOBALIZATION TO CRISIS.

Author

Anghel, Nelu

Subjects
ACCOUNTING laws, ACCOUNTANTS, FINANCIAL crises, FINANCIAL statements, CORPORATE finance, GLOBALIZATION
Abstract

The leap into the globalization era is not possible without remarkable progress in the generalization of some rules and norms accepted by the accountants in different countries. The relevance of the accounting information in the knowledge of the company's patrimonial situation is not only a problem of economic theory, but also of accounting law. Beyond the norms regarding the meaning threshold and the axioms of the economic sciences there appear aspects of contractual nature. The most accurate, systematized and representative data can be obtained only from accounting. The managers and members of the Board will want to obtain by this means as much information as possible, sometimes exceeding the natural capacity of the bookkeeping. For such situations, the accounting law as border discipline will have a word to say. [ABSTRACT FROM AUTHOR]

Published
2010

3. N.Y. Accountancy Reform: What It Means for CPAs in Industry.

Author

Lajara, Melissa Hoffmann and Lutolf, Colleen

Subjects
ACCOUNTANTS, ACCOUNTING laws
Abstract

The article focuses on the new law which broadens the Certified Public Accountants (CPAs) scope of public accountancy to include accounting, management, and financial advisory services.

Published
2009

4. State Lawmakers Approve First Major Accounting Reform in 60 Years.

Author

LUTOLF, COLLEEN

Subjects
ACCOUNTING laws, ACCOUNTANTS
Abstract

The article reports on the move of New York State Senate legislators to pass an accountancy reform bill which would require the state's certified public accountants (CPAs) to undergo peer review and expand the scope of the CPA profession.

Published
2009

5. CPA Activities: The Canadian Sceme.

Subjects
CONFERENCES & conventions, ACCOUNTANTS, ACCOUNTING, ACCOUNTING laws
Abstract

Information about the annual Canadian Regional Seminar of the CPA Regional Seminar held in Winnipeg, Manitoba, from October 16-19, 2008, is presented. The event was attended by delegates such as Speaker George Hickes of Manitoba, Speaker Bill Barisoff of British Columbia, and Speaker Roy Boudreau of New Brunswick. Attendees discussed such topics as the Urban-Rural Disconnect and the Role of Private Members Legislation and Public Policy.

Published
2008

6. NY eyes temp license for out-of-towners.

Author

Glasser, Laura

Subjects
ACCOUNTING laws, LICENSES, ACCOUNTANTS
Abstract

The article reports on a new bill introduced by Senators Ken LaValle and Toby Stavisky in the New York Senate that would provide 180-day licenses to out-of-state accountants, which could be renewed every year for up to five years. The measure is part of a national push to make state-to-state accounting laws uniform.

Published
2008

7. Battle of the Bookkeepers.

Author

Trifonovitch, Kelli Abe

Subjects
ACCOUNTANTS, ACCOUNTING standards, ACCOUNTING laws, ACCOUNTING firms, SCANDALS
Abstract

Presents an interview with Robert Fukuhara Jr., a certified public accountant and president of Fujieki, Fukuhara & Co. CPA Inc., on the standards for public accountants. Impact of the scandals with big accounting firms on the operations of national firms; Association of the Uniform Accountancy Act with the Sarbanes-Oxley Act; Requirements for the practice of accountancy in Hawaii.

Published
2004

8. Healing the Black Eye.

Author

McKnight, Marshall

Subjects
ACCOUNTANTS, BUSINESS ethics, PROFESSIONAL ethics, PUBLICITY, ACCOUNTING firms, ACCOUNTING laws
Abstract

Reports on the publicity campaigns of accountants in New Jersey to promote education and ethics in the business. Impact of Enron and WorldCom accounting scandals on the profession; Effort of the New Jersey Society of CPA to promote ethics; Concerns about the U.S. accounting law, the Sarbanes-Oxley Act of 2002.

Published
2002

9. New York State's Adoption of the 150 Credit-Hour Requirement: Is It Really Worth It?

Author

Bram, Steven

Subjects
ACCOUNTANTS, COLLEGE graduates, ACCOUNTING laws, ACCOUNTING standards, PROFESSIONAL licenses, TRAINING
Abstract

In article the author discusses the adoption of the 150 credit-hour rule requirement for the public accounting community in New York. He mentions that the new rule requires college graduates with accounting degree to obtain additional 30 credits of coursework credit before getting a license as certified public accountant (CPA). He comments on the inefficiency of the improvised manner of the additional requirement's implementation despite its long-term effect to the accounting profession.

Published
2010

10. Living with FIN 48.

Author

Daks, Martin C.

Subjects
ACCOUNTING standards, ACCOUNTING laws, ACCOUNTANTS
Abstract

The article reports the implications of the new accounting rule, FIN 48 on business. While compliance costs and other issues have led the Financial Accounting Standards Board to defer private-company implementation of FIN 48 for two years, business owners are warned that no more extensions will be granted in the future. John Genz of Amper, Politziner & Mattia LLP suggests companies to begin talking to their certified public accountants.

Published
2009

11. Hands-on accounting.

Author

Johnson, Angela

Subjects
ACCOUNTING laws, ACCOUNTING firms, ACCOUNTANTS, FINANCIAL statements
Abstract

Discusses the impact of the passage of Section 404 of the Sarbanes-Oxley Act on accounting firms in the U.S. in 2004. Longer work hours for accountants; More consultation work and other business for accounting firms; Requirement for accounting firms to work more closely with public companies and help them comply with financial reporting requirements.

Published
2004

12. CPAs about to get busy; legislative items in mind.

Author

Jeter, Lynne W.

Subjects
ACCOUNTING laws, ACCOUNTANTS, SMALL business accounting, TAXATION
Abstract

Discusses factors adding to the yearend workload of accountants in the United States. Changes relating to the Jobs and Growth Tax Relief Reconciliation Act of 2003; Ways in which smaller businesses will benefit from Code Section 179 changes; Plan of the legislation committee of the Mississippi Society of CPAs to monitor all legislation introduced.

Published
2004

13. Accounting reform bill passes state Senate hurdle.

Author

Abelson, Ben

Subjects
ACCOUNTING laws, ACCOUNTANTS
Abstract

Focuses on the efforts of the New York State Society of Certified Public Accountants in lobbying for accounting reform legislation in New York. Legislation passed by the state Senate providing for greater oversight of the accounting profession; Requirement for accountants to be registered and regulated by the State Board of Public Accountancy; Introduction of the legislation by senator Kenneth LaValle.

Published
2003

14. An Industry CPA's Perspective on the State's Accountancy Reform Law.

Author

Kirkland, J. Michael

Subjects
ACCOUNTING laws, ACCOUNTING standards, ACCOUNTING departments, ACCOUNTANTS
Abstract

The article presents questions and answers related to accountancy including the impact of Accountancy Reform Law on certified public accountants (CPA), licensed CPA practicing in another state and accounting certification holders.

Published
2011

15. School regulations keeping CPAs busy.

Author

Franczyk, Annemarie

Subjects
ACCOUNTING laws, ACCOUNTANTS, AUDITING laws, SCHOOL districts, ACCOUNTING firms
Abstract

The article reports on legislation concerning school districts in New York that presented business opportunities for the accountants who advise them. One law calls for state audits of each school district while the other requires districts to establish processes for auditing and financial oversight of district business. These laws tap into the auditing and procedures work that firms have been doing since the Sarbanes-Oxley Act of 2002.

Published
2007

16. RAISING THE STAKES: Sarbanes-Led Surge in Demand for Accountants Yields Revolution in Hiring, Compensation.

Author

Bloom, Roger

Subjects
ACCOUNTING laws, COMMERCIAL law, ACCOUNTANTS, ACCOUNTING firms
Abstract

The article reports on the impact of the 2002 Sarbanes-Oxley Act on the demand for accountants in the U.S. Public companies, accounting firms and regulatory agencies searched for expert accountants. Increases in salaries and benefit packages were offered. Firms have even moved to more flexible work schedules for their managers.

Published
2006

17. Sarbanes-Oxley gives accountants a boost.

Author

Franczyk, Annemarie

Subjects
ACCOUNTING laws, ACCOUNTING firms, CORPORATE finance laws, ACCOUNTANTS, LEGAL compliance
Abstract

Reports on the benefit of the Sarbanes-Oxley Act, enacted into law by U.S. President George W. Bush in 2002, for the business of accounting firms. Purpose of the Sarbanes-Oxley Act according to the U.S. Securities and Exchange Commission; Information on the Sarbanes-Oxley Act; Work being done by accountants and companies in complying with the legislation.

Published
2004

18. FOCUS: Financial Accounting.

Author

Berry, Kate

Subjects
ACCOUNTANTS, ACCOUNTING firms, ACCOUNTING laws
Abstract

Reports on the recruitment of additional accountants among accounting firms as clients comply with the Section 404 of the Sarbanes-Oxley Act in the U.S. Documentation of a company's financial statements; Requirement of chief executives and financial officers to sign off on financial statements; Retention of the cozy relationship between auditors and their clients.

Published
2004

19. Sarbanes-Oxley Crunch Stirring Up Accounting.

Author

Cziborr, Chris

Subjects
ACCOUNTING laws, ACCOUNTING firms, EMPLOYEE recruitment, ACCOUNTANTS
Abstract

Reports on the impact of complying with the key provision of the Sarbanes-Oxley Act on the accounting firms in the U.S. Recruitment of additional employees to handle audit-related work; Increase in hiring of accountants and recent graduates by Ernst & Young; Pressure of the big firms to retain their smaller clients.

Published
2004

20. The Time Has Come for Mobility in New York.

Author

Moynihan, David J.

Subjects
ACCOUNTING laws, ACCOUNTANTS
Abstract

The article discusses the implication of the Uniform Accountancy Act (UAA) provision, an accountancy reform law in New York which stresses certified public accountant (CPA) mobility as adopted in the Section 23 mobility of accountancy law.

Published
2010

22. New Accountancy Legislation Will Change How Everyone Does Business.

Author

Liren Wei

Subjects
ACCOUNTING laws, ACCOUNTANTS
Abstract

The article focuses on the implication of an accountancy reform legislation that will take effect on July 26, 2009 on the professional careers of certified public accountants (CPAs) in the U.S., in which they are required to have master's degree in accounting.

Published
2009

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