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In Our Opinion - A GAP IN INSURANCE GAAP? It's time for FASB to consider allowing CPAs to account for life insurance policies in new ways.
Thompson, James H.; Larson, Gregory M. - In: Journal of accountancy : publication of the American … 199 (2005) 3, pp. 83-85
Persistent link: https://www.econbiz.de/10005881524
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SOP 94-6 Addresses the Need for Improved Disclosure of Significant Risks and Uncertainties This AcSEC Statement of Position requires disclosures about the nature of operations, the...
Thompson, James H. - In: The national public accountant 42 (1997) 2, pp. 34-39
Persistent link: https://www.econbiz.de/10007307039
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Change in the Reporting About Uncertainties: SAS 79 Amends SAS 58 - SAS 79 eliminates the requirement, when certain criteria are present, to add an uncertainty paragraph to an audi...
Thompson, James H. - In: The national public accountant 42 (1997) 1, pp. 37-40
Persistent link: https://www.econbiz.de/10007309871
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Stock-Based Compensation - The author discusses accounting for stock-based compensation plans using the fair value method (as established by FASB No. 123) and the Opinion 25 method...
Thompson, James H. - In: The national public accountant 41 (1996) 10, pp. 28-32
Persistent link: https://www.econbiz.de/10007323254
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Guidelines for Preparing Financial Statements
Thompson, James H. - In: The national public accountant 40 (1995) 5, pp. 24-28
Persistent link: https://www.econbiz.de/10007337286
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Accounting for Impaired Loans: SFAS No. 114 Reconciles the Inconsistencies
Thompson, James H. - In: The national public accountant 40 (1995) 1, pp. 20-23
Persistent link: https://www.econbiz.de/10007337330
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Audit Services: Still Part of the Mix - Audit services were once a primaly source of firm revenue, but as time passes, they represent a smaller percentage of profits. This article...
Thompson, James H.; Hodge, Thomas G.; Hoskins, Margaret A. - In: The national public accountant 42 (1997) 5, pp. 12-14
Persistent link: https://www.econbiz.de/10007371019
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PROFESSIONAL ISSUES - Substantial Equivalency Practice Privileges - The Uniform Accountancy Act (UAA) introduced the concept of "substantial equivalency" to make it easier for lice...
Thompson, James H.; Rydholm, Andreas - In: Journal of accountancy : publication of the American … 202 (2006) 3, pp. 37-40
Persistent link: https://www.econbiz.de/10007298823
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ACCOUNTING FOR TRANSFERS AND SERVICING OF FINANCIAL ASSETS AND EXTINGUISHMENT OF LIABILITIES
Thompson, James H. - In: The national public accountant 44 (1999) 1, pp. 45-47
Persistent link: https://www.econbiz.de/10007344209
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A New EPS: Seeking Greater International Comparability of Accounting Standards - The guidelines for determining and presenting earnings per share (EPS) have been criticized roundly...
Thompson, James H. - In: The national public accountant 42 (1997) 9, pp. 33
Persistent link: https://www.econbiz.de/10007365247