Resident fellow Alex J. Pollock submits a letter of comment to the Securities and Exchange Commission and explains why the conceptual deficiencies of the fair value accounting theory make it a poor ...

Every business owner needs to have at least a rudimentary understanding of accounting theories and principles. Understanding your books and what various accounting reports represent helps you ...

Accounting is the mathematical science of collecting, recording, and compiling financial information into formats that can communicate that information to its end users in an efficient and effective ...

This paper is an extension of previous work aimed at integrating ideas in the field of database systems with accounting theory. Unlike others, however, it does not propose use of a particular type of ...

As a student in our program, you benefit from a curriculum developed with the input of industry leaders from the Big Four and regional accounting firms, and a faculty of leading academics and ...

Offered by the Department of Accounting and Information Systems of Rutgers Business School, this program prepares students for scholarly research and teaching. The department includes a number of ...

UNG's Master of Accountancy (M.Acc.) degree is designed to allow you to acquire the additional mastery of accounting knowledge that is desired by many employers. Upon completion of the program, ...