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15 results on '"Derstine, Robert"'

1. Using Deferred Income Taxes as a Link between Intermediate Accounting and Corporate Income Tax Courses

Author

Derstine, Robert P. and Wagaman, David D.

Abstract

The accounting curriculum (in fact business colleges in general) often is accused of operating in silos. As a result, it is claimed that students fail to see the connections among the assignments in their separate course work and the necessity to have an integrated understanding to function effectively in the real-world. As a response to the criticism, we use deferred income taxes as a means to help students bridge the gap between their Intermediate Accounting classes and their Corporate Income Tax course. As a bonus, students also: 1.) better understand the difficult topic of deferred income taxes, 2.) better understand Schedule M-1 on the corporate tax return, and 3.) gain experience in documentation via the preparation of accounting work papers.

Published
2012

2. Adjunct teaching opportunities for CPAs: a part-time path for those considering a move to academia

Author

Hiltebeitel, Kenneth M., Derstine, Robert P., and Fuller, Lori R.

Subjects
Accountants -- Education -- Management, Career changes -- Forecasts and trends -- Analysis, Career development -- Methods -- Evaluation, Community colleges -- Curricula -- Services, Accounting -- Study and teaching, Company business management, Market trend/market analysis, Banking, finance and accounting industries, Business
Abstract

IN BRIEF I Adjunct faculty positions are a good way for professionals to begin a career in academia. The opportunities for CPAs to teach at this level are many--ranging from [...]

Published
2016

4. The journey toward IFRS in the United States

Author

Derstine, Robert P. and Bremser, Wayne G.

Subjects
United States. Securities and Exchange Commission -- Laws, regulations and rules -- Services, Accounting -- Standards, Government regulation, Banking, finance and accounting industries, Business
Abstract

For the past several years, the United States has been on a journey toward the adoption of International Financial Reporting Standards (IFRS). In 2000, the SEC issued a concept release [...]

Published
2010

5. A case-based approach to intermediate accounting courses: new hires ready to hit the ground running

Author

Derstine, Robert P., Emig, James M., Grant, Thomas J., and Hiltebeitel, Kenneth

Subjects
School-to-work transition -- Analysis, Accounting -- Study and teaching, Accounting firms, Banking, finance and accounting industries, Business
Abstract

Would you be pleased if your new hires, straight out of college, were ready to be productive their first day on the job--already possessing 'seven years of experience providing review, [...]

Published
2012

6. SSARS review: what are CPAs doing?

Author

Derstine, Robert P. and Bremser, Wayne G.

Subjects
Financial statements -- Accounting and auditing, Accountants -- Surveys
Published
1983

7. Teaching Changes in Financial Positions

Author

Derstine, Robert

Abstract

Two techniques are described in helping business education students understand the causes of change in the amount of working capital and cash flow from operations. (Author)

Published
1975

9. LETTERS TO THE JOURNAL.

Author

Ecton, W. W., O'Glove, Thornton L., Stahl, Richard W., Christie, F. O., Eder, Bernard B., Cobbs, John L., Derstine, Robert P., and Berry, Traver L.

Subjects
LETTERS to the editor, ACCOUNTING, AUDITING, GOVERNMENT agencies, FINANCIAL statements
Abstract

Presents letters to the editor referencing article and topics discussed in previous issued. "Accounting and Financial Reporting in the Seventies," which suggested the formation of accounting opinions to encompass the capitalization of increased amounts of deferred research and development expenditures, training costs and advertising expenditures; "The Professional Accountant's View of Operational Auditing," which focused on post-audits of state agencies; "A Proposal for an Accounting Course of Study,"which discussed a proposed accounting curriculum.

Published
1970

14. letters.

Author

Morris, William J., Coda, Bernard A., Derstine, Robert P., Landman, Allan, and Kellogg, Irving

Subjects
LETTERS, ACCOUNTING, VALUATION, MARKET value, ENGAGEMENT letters
Abstract

Presents letters addressing several issues in accounting in the U.S. Reaffirmation on the assertions expressed in the article "Valuation of Equity Securities," in particular that of a moving average market values is superior to market value as a measure of net realizable value; Commendation of Professor Robert R. Sterling for his excellent article on "Accounting Research, Education and Practice;" Recognition of Irving Kellogg, for making good use of his legal training in his letter published in the July 1973 issue of "The Journal of Accountancy" commenting on an article in the December 1972 issue on "The Engagement Letter and Current Legal Developments."

Published
1973

15. Auditing: Principles and Practices (Book).

Author

Derstine, Robert P. and Burns, Thomas J.

Subjects
AUDITING, NONFICTION
Abstract

Reviews the book "Auditing: Principles and Practices," by F. Clive De Paula and F.A. Attwood.

Published
1980

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