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THE ACCOUNTANT AND THE SECURITIES ACT.
The Accounting Review, 1933Abstract The article focuses on accountants and the securities act. The significance of the Securities Act of 1933 to the accounting profession can hardly be underestimated. The accounting officer as well as the independent certified public accountant see their public recognition greatly enhanced, but along with this welcome ...
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An Introduction to Accounting and the Companies Acts
1989The problem with accounting and finance is that it is full of mumbojumbo! Many of the ideas and notions are really quite simple and straightforward. Over the years accountants have managed to shroud their profession in the blanketing fog of technical jargon. As soon as the accountant starts talking this foreign language, eyes cloud over, minds turn off
Jim Dewhurst, Paul Burns
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Act-Consequentialism and the Threshold Account
2009In what follows, I will not talk of deriving permissibility from’ the good’, or from the goodness of consequences. I will talk of consequentialists deriving permissibility from the moral goodness of acts.
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The Uniform Accountancy Act and CPA Evolution
2023This chapter explores evolution implications, evaluates their impact, and sets the stage for future research. Academic programs, CPA candidates, and potential employers are contemplating the significant implications of evolution. Those implications are wide and impactful for the academy, recruiters, and ultimately, CPA candidates and the future CPA ...
Nina T. Dorata +3 more
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Implications of the Health Information Portability and Accountability Act
JONA: The Journal of Nursing Administration, 2002The Administrative Simplification regulations of the Health Information Portability and Accountability Act became effective October 16,2000. Compliance is mandated within 24 months of these standards being passed. This new law requires strict security measures to protect the electronic health data of patients.
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The Accounting Requirements of the Companies Acts
1985By law every company must lay accounts before its members for each accounting period. These accounts must be drawn up in accordance with the accounting rules described in Chapters 2 and 3. In addition they must show a mass of information set out in the Companies Act under the heading and subheadings of prescribed formats.
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Balancing acts in qualitative accounting research
Qualitative Research in Accounting & Management, 2008PurposeThe purpose of this paper is to reflect on the motivation for this special issue and its contributions.Design/methodology/approachThis paper is a conceptual editorial piece which discusses current methodological tendencies in qualitative accounting research.FindingsThe paper argues that qualitative research involves some balancing acts between ...
Modell, Sven, Humphrey, Christopher
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American Ambition & Accountability Act
Release Note: From Concept to Implementation When the American Ambition & Accountability Act (AAA) was first released (v1), it was a bold concept draft. It proposed a national sandbox authority for rapid, risk-controlled innovation, but it was incomplete: missing appropriations language, leaving key terms undefined, and vulnerable to constitutional ...openaire +1 more source
A Constitutional Accounting of the False Claims Act
The False Claims Act has served as the federal government's primary weapon against fraud for over a century, recovering nearly $80 billion since 1986. Central to the statute is its qui tam provision, which allows private individuals-called relators-to file lawsuits on behalf of the United States and share in any recovery.Mackenzi Barrett +2 more
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ACCOUNTING PROVISIONS OF THE INVESTMENT COMPANY ACT.
The Accounting Review, 1941Abstract The U.S. Investment Company Act of 1940 brings one more branch of private finance within the fold of governmental regulation. The accounting provisions of the Investment Company Act do not ignore the specific weaknesses which were disclosed in the Securities and Exchange Commission's (SEC) study of the industry.
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