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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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12
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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13
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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14
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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15
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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16
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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17
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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18
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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19
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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20
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
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