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  2. Unexpected Accounting Challenges Small Businesses Face - AOL

    www.aol.com/unexpected-accounting-challenges...

    Unexpected Accounting Challenges Small Businesses Face. Maurie Backman, The Motley Fool. May 22, 2024 at 3:01 PM. Woman making calculations as she uses her laptop. Image source: Getty Images.

  3. Pentagon finds another $2 billion of accounting errors for ...

    www.aol.com/news/pentagon-finds-another-2...

    The U.S. Department of Defense has faced challenges in accurately valuing defense articles sent to Ukraine due to unclear accounting definitions, a new Government Accountability Office report ...

  4. National Association of Black Accountants - Wikipedia

    en.wikipedia.org/wiki/National_Association_of...

    The National Association of Black Accountants (NABA, Inc.), is an American nonprofit professional association that represents the interests of more than 200,000 black professionals in furthering their educational and professional goals in accounting, finance, and related business professions.

  5. List of corporate collapses and scandals - Wikipedia

    en.wikipedia.org/wiki/List_of_corporate...

    Peregrine Systems [8] [10] corporate executives convicted of accounting fraud; Phar-Mor [8] company lied to shareholders. CEO was eventually sentenced to prison for fraud and the company eventually became bankrupt; Qwest Communications [10] RadioShack CEO David Edmondson lied about attaining a B.A. degree from Pacific Coast Baptist College in ...

  6. Certified Government Financial Manager - Wikipedia

    en.wikipedia.org/wiki/Certified_Government...

    The CGFM is broad; it covers federal, state and local government financial management. It measures a wide range of knowledge and skills that a professional needs to succeed in the federal government financial environment, or to meet the unique challenges faced by state and local government financial managers.

  7. IFRS 4 - Wikipedia

    en.wikipedia.org/wiki/IFRS_4

    Generally, IFRS 4 permitted companies to continue previous accounting practices for insurance contracts, but did enhance the disclosure requirements. [3] IFRS 4 defines an insurance contract as a "contract under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event ...

  8. Allowance for Loan and Lease Losses - Wikipedia

    en.wikipedia.org/wiki/Allowance_for_Loan_and...

    Some of the general challenges that financial institutions face with regards to the ALLL estimation include the manual, time-intensive nature of the reserve estimation process each month or quarter; producing adequate documentation and disclosures; incorporating new accounting standards and regulations released by FASB and federal regulatory bodies, and increased scrutiny on the assumptions ...

  9. Accounting ethics - Wikipedia

    en.wikipedia.org/wiki/Accounting_ethics

    [2] The main factor, self-interest, is the motivation by an accountant to act in his/her best interest or when facing a conflict of interest. [2] For example, if an auditor has an issue with an account he/she is auditing, but is receiving financial incentives to ignore these issues, the auditor may act unethically.