'Financial statement data' presentation slideshows

April 26, 2013

6th University of Kansas International Conference on XBRL Transparency , Assurance, and Analysis. April 26, 2013. J. Louis Matherne Chief of Taxonomy Development lmatherne@fasb.org. Topics. Key Goals for 2013 FASB Financial Data Analysis ASU Integration

658 views • 55 slides

Brian Fitzgerald Thomas Omer Texas A&M University Anne Thompson The University of Illinois

Audit Partner and Audit Firm Rotation and the Assessment of Internal Control Deficiencies . Brian Fitzgerald Thomas Omer Texas A&M University Anne Thompson The University of Illinois. Overview. Research question Motivation Hypotheses Research design Empirical results

622 views • 44 slides

Testing CAPM

Testing CAPM. Plan . Up to now: analysis of return predictability Main conclusion: need a better risk model explaining cross-sectional differences in returns Today: is CAPM beta a sufficient description of risks? Time-series tests Cross-sectional tests Anomalies and their interpretation.

602 views • 38 slides

The Demand for Audit and Other Assurance Services

The Demand for Audit and Other Assurance Services. Chapter 1. Sarbanes-Oxley Act. Enron. WorldCom. The Act established the Public Company Accounting Oversight Board. It also requires auditors to report on the effectiveness of internal control over financial reporting. Tyco. Adelphia.

386 views • 29 slides

Financial Statement Analysis and Security Valuation Stephen H. Penman

2.72k views • 27 slides

Coming Soon: GTAS Governmentwide Treasury Account Symbol Adjusted Trial Balance System

Coming Soon: GTAS Governmentwide Treasury Account Symbol Adjusted Trial Balance System ASMC June 2 2011. Presentation Agenda. GTAS Overview Some Details Super Master Account File (SMAF) New Bulk File Format Validations and Edits Year-End Transactions. Why we need GTAS.

386 views • 21 slides

Chapter 1:

Chapter 1: . Introduction to Accounting Theory. Lecture. What is Accounting Theory? Accounting Theory & Policy Making Measurement. the basic assumptions definitions principles and concepts that underlie the rule making by a legislative body. the reporting of accounting and

369 views • 15 slides

Forecasting

258 views • 11 slides

Vertical Analysis

11 . 5. Vertical Analysis. Is a technique for evaluating financial statement data that expresses each item in a financial statement as a percent of a base amount. Total assets is the base amount in vertical analysis of a balance sheet.

768 views • 10 slides

October 1 st 2012

148 views • 0 slides