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AFRAdvanced Fuel Reprocessing
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References in periodicals archive ?
Overall, it can be said that this was a period when senior financial executives had to consider, more than previously, the broader economic environment in which the firm operated, rather than just the narrow accounting, internal managerial accounting and financial reporting responsibilities.
In the 11 years CPA Arnie Hanish has been executive director of finance and CAO for Eli Lilly and Co., Indianapolis, his job has evolved to include managing a staff of about 65 involved in activities that go beyond traditional accounting and financial reporting. For example, Hanish has built a business consulting group staffed by a unique group of people with many years of public accounting experience and deep technical expertise.
Employing a licensed CPA as the CAO assures that the function is being performed by someone with a certain level of education in accounting and financial reporting and has demonstrated at least a minimum level of competence by passing a rigorous nationally recognized exam.
Audit committee: A committee (or equivalent body) established by and amongst an issuer's board of directors or, if no such committee exists, the issuer's entire board of directors, to oversee the issuer's accounting and financial reporting processes and financial statement audits (SOA Section 2(a)(3)).
Nitschke, chair of TEI's Federal Tax Committee or Paul Cherecwich, Jr., chair of TEI's Tax Accounting and Financial Reporting Subcommittee, at (908) 750-6782 or (801) 629-2028, respectively, or Jeffery P.
Regardless of one's personal perspective, the reality is that the accounting scandals of the past few years have yielded a variety of changes in both the regulatory climate and the governmental focus on how companies handle their accounting and financial reporting. The Sarbanes-Oxley Act has created paranoia aplenty, the Department of Justice and the Securities and Exchange Commission (SEC) are on the prowl and various other government agencies are redefining what is--and is not--acceptable corporate behavior on a seemingly day-to-day basis.
45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions, as applicable.
An effective internal audit group can do everything from evaluating the substance of transactions and testing for compliance with GAAP and accounting and financial reporting procedures, to blowing the whistle on alleged financial statement fraud.
They are having some issues, but I think the biggest challenge relates to the fact that there will 7,000-plus companies moving [to new standards]--this is like the D-Day of accounting and financial reporting.
Accountable for their use of resources, governments used accounting and financial reporting to demonstrate compliance with finance-related legal and contractual restrictions.
Because accountability and the need to demonstrate stewardship of public resources are so important, a major goal of governmental accounting and financial reporting is to demonstrate compliance with such finance-related legal and contractual restrictions.
The good news is that, in most cases, you won't have to learn anything to be able to "read" or "write" XBRL--which stands for extensible business reporting language--because it will be built into most, if not all, accounting and financial reporting software.
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