Uncle Sam kicks ass

Article Abstract:

The corporations, regulators, trade associations and the government of America are trying to improve the financial information supply chain. The Public Company Accounting Oversight Board and a host of preventive measures apply its standards to the audit of public companies that provides financial statements to the Securities and Exchange Commission.

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The untouchables

Article Abstract:

Accountants are increasingly recognizing the need to develop procedures for dealing with intangibles. In Australia, the Accounting Standards Board has placed strong emphasis on this issue, and the International Accounting Standards Board is now working on business combination and the intangible as goodwill.

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Taking stock

Article Abstract:

The way of dealing with stock options in accounting is discussed. There is a need for an international standard, however none has yet been developed.

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