CPA certification is an important measure of professional achievement and a critical element to advancement in the accounting profession. The CPA exam is rigorous, with overall lower pass rates relative to other professional exams, and even lower pass rates for historically disadvantaged groups....

Las auditorías integrales (calidad, ambiental y seguridad, y salud ocupacional) son hoy por hoy una herramienta que se ha consolidado en la gestión empresarial de cualquier organización como un elemento evaluador y de cierre del ciclo planear-hacer-verificar-actuar; que les permite a las...

Las certificaciones en sistemas de gestión de la calidad NTC ISO 9001/2000 y sistemas de gestión ambiental NTC ISO 14001/96, se han convertido en una prioridad para muchas organizaciones por las exigencias del mercado. Se presentan los resultados de un análisis cuantitativo de las empresas...

La contabilidad creativa es un tema de actualidad en la práctica contable. En esta comunicación se analizan el concepto y las diversas formas que puede adoptar la contabilidad creativa. También se estudia la incidencia que está suponiendo en España y en el Reino Unido. Para ello se informa...

Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act: The paper analyses the timing of disclosing financial statements for small and medium enterprises (SME) in Germany in 2007 and 2008. Comparisons of different regional areas and different company sizes are made and...

The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The different possibilities of preparing a sensitivity analysis, such as value at risk are illustrated and their suitability for reporting are faced critically. Following, the manner of...

The paper analyses a strategy for avoiding the disclosure of the financial statements of a limited partnership with a limited liability company as general partner (GmbH & Co. KG) according to German Commercial Code (HGB). It describes the formal process of the joining of a natural person as an...

The Financial Reporting Enforcement Panel (FREP) has been examining financial reporting of companies listed in the regulated market in Germany since 1.7.2005. The paper analyzes the enforcement disclosure quality between 2006 and 2008 by comparing the published activity reports of the panel with...

The paper analyses the different accounting methods for strategic investments in separate financial statements according to IFRS. Furthermore it compares the accounting methods according to international standards with German GAAP, including the statements of the German professional institute of...

The paper analyses options in case of insolvency. Although insolvency plans empirically are very successful, they are not used very much. Reasons that prevent their application and possibilities for their promotion are discussed.