Governmental accounting in the US has undergone significant changes and with it the complexities of preparing financial statements for governmental entities increased. The GASB, Governmental Accounting Standards Board establishes the rules for reporting financial information for non-profit and...

When SEC and FASB started considering replacing US GAAP with IFRS, the impact of this change had to be considered by the various stakeholders in the financial reporting process in the U.S., including the various preparers and users of financial statements, including the Tax Administration, IRS....

The goal of this paper is to examine the methodology, used by authors Mackie-Mason and Gordon for measuring effects of corporate tax on business organization form, which is connected to issue of double taxation, in the United States and find out, if the same approach can be applied on business...

The present article aims to advance a comparative analysis among three countries - India, Romania and the United States - placing mobile devices, internet infrastructure and m-commerce at the core of the investigation. The scope of the study simultaneously covers the landscape and dynamics of...

The Super Bowl is one of the highest profile sporting events in the USA. Each year, over 100 million American consumers watch the Super Bowl. Its popularity is driving marketing forces such as TV commercials, corporate sponsorship, publicity, social media, entertainment and economic activities...

Compliance measures emphasized in the Dodd-Frank Bill 2010, Section 165 is a response to the 2008 financial crisis, that requires large banks to maintain a minimum capital ratio. The Federal Reserve Bank (Fed) regulates capital of Bank Holding Companies (BHC) through compliance Supervisory...