Jill Radloff

Jill Radloff

Stinson Leonard Street

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FASB Revises Going Concern Evaluations and Disclosure

Generally accepted accounting principles, or GAAP, presumes continuation of a reporting entity as a going concern as the basis for preparing financial statements unless and until the entity’s liquidation becomes imminent....more

8/29/2014 - FASB Financial Accounting Financial Statements GAAP Liquidation

SEC Official Describes Model To Identify Anomalous Accounting Results By Registrants

Craig M. Lewis, Chief Economist and Director, Division of Risk, Strategy, and Financial Innovation, U.S. Securities & Exchange Commission, described the SEC’s “Accounting Quality Model,” or AQM. This model is being designed...more

2/20/2013 - Accounting Quality Model Earnings Management Financial Statements Fraud GAAP SEC

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