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Decoding The Standards
Oleh:
Dennis, Anita
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 185 no. 2 (1998)
,
page 77-81.
Topik:
STANDARDS
;
decoding
;
standards
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.5
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
How should a major financial institution implement an intricate new accounting standard ? Thats the kind of question that faces CPA Diane M. Butterfield, comanager of corporate accounting policies at The Chase Manhattan Bank in New York, on a regular basis. Her job is to provide financial accounting and reporting advice, primarily for the banks global wholesale worldwide operations, which include investment banking, loan syndication, trading, venture capital, mutual funds and private banking. To develop accounting policies for her portion of the banks businesses, she begins by keeping a close watch on the standards under consideration at the Financial Accounting Standards Board and its emerging issues task force and at the American Institute of CPA s, as well as on the positions of the Securities and Exchange Commission.
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