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Issues Papers were originally intended to be an evenhanded discussion of topics that needed to be "addressed or clarified by the Financial Accounting Standards Board." [ 1 ] Issues Papers were the vehicle the AICPA's Accounting Standards Executive Committee (AcSEC) used to present emerging practice problems to the FASB and accounting practitioners.
Worst-case analysis is the analysis of a device (or system) that assures that the device meets its performance specifications. These are typically accounting for tolerances that are due to initial component tolerance, temperature tolerance, age tolerance and environmental exposures (such as radiation for a space device).
Academic journals are peer-reviewed periodicals that publish research papers. [1] A variety of academic journals publish accounting and auditing research. [2] Publishing in leading accounting journals affects many aspects of an accounting researcher's career, including reputation, salary, and promotion.
Accounting Horizons is a quarterly peer-reviewed academic journal published by the American Accounting Association. It was established in 1987. It was established in 1987. The Association yearly presents the Accounting Horizons and Issues in Accounting Education Best Paper Awards.
AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...
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In particular, firms need to choose the method that "least likely overstates assets and income or understates liabilities and losses" [3] when encountering accounting issues. For example, if the staff believe there will be 2% bad debt in terms of receivables based on historical information and another staff believe there will be 5% because of a ...
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