CPAs Envision Opportunities  

Oleh:

DeFelice, Alexandra

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 211 no. 2 (Feb. 2011), page 38-39.
Topik: CPAs; private companies; IPO; public companies; financial statements

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.30 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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The JofA spoke with CPAs about the proposed recommendations for the creation of US GAAP with exceptions and modifications for private companies and how such a shift might affect accounting firms and private companies. Some CPAs expressed concerns about advising companies that are preparing for an IPO or that want to sell themselves to public companies about whether those companies should follow US GAAP as used for public companies or US GAAP with exceptions and modifications for private companies. Private company clients are unlike public companies in that generally they have more direct relationships with their bankers, bonding companies or other entities requesting the . Though the future economic consequences of any changes are difficult to predict, those that lessen the standards' compliance burden could permit CPA firms to be more efficient.

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