Browsing by Subject "AICPA"
Now showing items 1-2 of 2
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(Texas A&M University, 2008-10-10)I investigated whether implementing SOP 97-2, the revenue-recognition standard for the software industry, reduces earnings informativeness. This standard is particularly important for two reasons: First, its provisions ...
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(1993)In 1988, the members of the American Institute of Certified Public Accountants (AICPA) voted overwhelmingly for a change in the requirements to qualify to take the Uniform CPA Examination (Exam). The AICPA's Plan to ...