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IFRS Question Bank 1.0

IFRS Question Bank 1.0

...principles-based Standards, Interpretations and the Framework (1989) adopted by the International Accounting Standards Board (IASB).IFRS are considered a "principles based" set of standards... Read more

5 February, 2011
A Shift to Cloud Computing and Its Impact on Revenue Recognition

A Shift to Cloud Computing and Its Impact on Revenue Recognition

...the new exposure on revenue recognition issued jointly by the US Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) on June... Read more

1 December, 2010

Logica threatens to quit UK over share options tax changes

...which could be in place within two years, was proposed by the Accounting Standards Board (ASB). It insists it is merely reacting to increased popularity... Read more

4 June, 2001 by Graeme Wearden
Statement 167: Insights for Tourism, Hospitality & Leisure (THL)

Statement 167: Insights for Tourism, Hospitality & Leisure (THL)

The Financial Accounting Standards Board (FASB) recently issued FASB Statement No. 167, Amendments to FASB... Read more

1 April, 2010

Software accounting way off best practice

And the Accounting Standards Board doesn't like it... Software companies are falling short of... Read more

6 July, 2001 by Tony Hallett
Apple explains its accounting conundrum

Apple explains its accounting conundrum

...companies to charge customers," said Gerard Carney, a spokesman for the Financial Accounting Standards Board (FASB), which updates and maintains GAAP standards for accounting. "Further... Read more

22 January, 2007 by Tom Krazit

T.J. Rodgers: It's all about what's best for business

The CEO of Cypress Semiconductor shoots from the hip on why offshoring is a good thing, why he wouldn't build a new fab in California and what he thinks of President Bush Read more

19 May, 2004 by Declan McCullagh

US 'risks losing No. 1 ranking' - Barrett

...Angeles. He took a swipe at an expected proposal from the Financial Accounting Standards Board to require the mandatory expensing of stock options, which critics... Read more

16 March, 2004 by Declan McCullagh

Why options matter

...all option grants in their financial statements. Many believe that the Financial Accounting Standards Board (FASB) will require the expensing of stock options in the... Read more

27 August, 2003 by J.William Gurley

AOL saga opens old dot-com wounds

Barter transactions were popular during the dot-com boom, but since the econommic downturn, they are being investigated in increasing numbers Read more

13 August, 2002 by Jim Hu

New US bill takes a shot at stock options

Tech companies will be hit hard if new rules are brought in about accounting procedures relating to stock options Read more

14 February, 2002 by Dawn Kawamoto

A Year Ago: Security loses to holiday rush

...addressed questions of accounting for Net companies, a concern of the Financial Accounting Standards Board. A laissez-faire attitude toward security can be expensive. Lynch... Read more

3 January, 2001 by Kimberly Weisul

Security loses to holiday rush

...addressed questions of accounting for Net companies, a concern of the Financial Accounting Standards Board. A laissez-faire attitude toward security can be expensive. Lynch... Read more

3 January, 2000 by Kimberly Weisul

Jesse Berst: The coming M$ crash

...many companies would be forced to forego them? Especially Microsoft? The Financial Accounting Standards Board may soon change the rules on options. Right now, companies... Read more

13 September, 1999 by Jesse Berst

Yahoo!- GeoCities merger depends on 'pooling of interests'

...because Geocities became "poolable" in mid-January. The Accounting Principals Board, Financial Accounting Standards Board and the Securities and Exchange Commission, as well as Yahoo... Read more

26 February, 1999 by Eric Fleming

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