By Gary Previts
The scope of carrier supplied through specialist accountants is inspired by way of laws and case legislations in addition to the dictates of a number of govt and personal area corporations; together with country forums of Accountancy, educational Accreditation our bodies, the us Securities and alternate fee, self reliant normal atmosphere our bodies akin to the Federal Accounting criteria Advisory Board [US], the monetary Accounting criteria Board [US], and self-regulatory businesses reminiscent of country Societies of CPAs and the yankee Institute of qualified Public Accountants. There are an identical and rising nationwide and overseas our bodies, reminiscent of the foreign Accounting criteria Board [IASB] that exist in such a lot constructed and constructing nations. those try to coordinate the actions between countries. it is crucial for teachers, scholars, practitioners, regulators and researchers to think about, examine and comprehend the function and courting of such our bodies with the perform and content material in their self-discipline. "Research in Accounting rules" is a refereed annual serial that seeks to submit prime quality manuscripts, which handle regulatory concerns and coverage affecting the perform of accountancy, extensively outlined. issues of curiosity comprise study dependent upon: self-regulatory actions; case legislations and litigation; executive and quasi-governmental rules; and the economics of law, together with modelling. This examine sequence goals to motivate the submission of unique empirical, behavioural or utilized learn manuscripts that reflect on strategic and coverage implications for legislation, regulatory types and markets. it's meant for person researchers, practitioners, regulators and scholars of accountancy who wish to raise their knowing of the legislation of accountancy.
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Extra resources for Research in Accounting Regulation, Volume 15 (Research in Accounting Regulation)
Segment Disclosures Under SFAS 131: Has Business Segment Reporting Improved? Accounting Horizons, forthcoming. Tyson, T. , & Jacobs, F. A. (1987). Segment Reporting in the Banking Industry: Does It Meet the Criteria of the Conceptual Framework? Accounting Horizons, (December), 35–41. APPENDIX LIST OF BANKS AM South Bancorporation BankAmerica Corporation BankBoston Corporation Bank of New York Company, Inc. Bank One Corporation Bankers Trust Corporation BB&T Corporation Chase Manhattan Corporation Citigroup, Inc.
UnionBanCal Corp “The information presented does not necessarily represent the business units’ financial condition and results of operations as if they were independent entities. Unlike financial accounting, there is no authoritative body of guidance for management accounting equivalent to generally accepted accounting principles. ” Panel B: Comparability Concerns 2 3 4 5 6 7 8 9 011 1 2 3 4 5 6 7 8 9 2011 21 22 23 24 25 26 27 28 29 3011 31 32 33 34 35 36 37 38 39 40 33 Segment Disclosures Under SFAS 131 Table 10.
S. Global 1000) disclosed information for four LOB in 1998 (Consumer Bank; Capital Management; Commercial Bank; and Capital Markets). Omission of segment data in the 1997 footnotes by these two banks was inconsistent with both their introductory annual report material and MD&A. Alternatively, the 1998 introductory annual report material and MD&A were consistent with Banc One’s five reportable LOB and First Unions’ four reportable LOB. Overall, the research findings indicate SFAS 131 was effective in reducing the number of large banks that inappropriately report as single LOB firms.
Research in Accounting Regulation, Volume 15 (Research in Accounting Regulation) by Gary Previts