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23 results on '"Hurtt, David N."'

5. Displaying the funding status of postretirement plans: the impact of SFAS 158 disclosure

Author

Hurtt, David N., Kreuze, Jerry G., and Langsam, Sheldon A.

Subjects
Motors Liquidation Co. -- Finance, Transportation equipment industry -- Finance -- Analysis, Accounting -- Standards, Banking, finance and accounting industries, Business, Company financing, Finance, Analysis
Abstract

FASB issued Statement of Financial Accounting Standards (SFAS) 158, Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans, in September 2006. SFAS 158 represents the initial phase of a [...]

Published
2007

6. Modifications of debt instruments as taxable exchanges.

Author

Bravenec, Lorence L. and Hurtt, David N.

Subjects
Bonds -- Taxation, Income tax -- Laws, regulations and rules, Recognition of gain or loss (Taxation) -- Laws, regulations and rules, Internal Revenue Code (I.R.C. 1001)
Abstract

The final IRS regulations under IRC section 1001 will increase the scope of modifications to debt instruments that will be treated as taxable exchanges. The regulations have been revised in light of the Supreme Court's decision in Cottage Savings Ass'n v. Commissioner. Alterations to debt instruments will be taxable if they constitute significant modifications. The regulations identify five specific types of modifications as well as a general rule for other modifications.

Published
1997

8. An overview of Governmental Accounting Standards Board (GASB) statements relating to pension and other post employment benefits

Author

Hurtt, David N., Kreuze, Jerry G., and Langsam, Sheldon A.

Subjects
Accounting firms -- Laws, regulations and rules, Accounting firms -- Human resource management, Employee benefits -- Services, Employee benefits, Government regulation, Company personnel management, Banking, finance and accounting industries, Business, Government, Governmental Accounting Standards Board -- Human resource management, Governmental Accounting Standards Board -- Laws, regulations and rules
Abstract

The working of the Governmental Accounting Standards Board that provides comprehensive and transparent information with regard to governments' costs related to retiree benefits is described. The statements provided by the Governmental Accounting Standards Board help managers to revise or discontinue health care benefits for retirees or to convert defined benefit pension plans to contribution plans.

Published
2008

23. Evaluating the Effect of Abnormal Audit Fees on Future Restatements.

Author

Blankley, Alan I., Hurtt, David N., and MacGregor, Jason E.

Subjects
AUDITING fees, RESTATEMENT of corporate earnings, AUDITORS, AUDITING of corporations, AUDITING
Abstract

This article summarizes our recently published article, ''Abnormal Audit Fees and Restatements'' (Blankley et al. 2012), which discusses the relationship between abnormal audit fees and future restatements. We find that there is a negative relationship between the two; specifically, unusually low audit fees are associated with an increased likelihood of a future restatement (i.e., one or two years in the future). This relationship has important implications for auditors in terms of audit planning, pricing, and client retention. After summarizing the published study, we discuss how examining abnormal audit fees may be useful for audit professionals and audit committees. [ABSTRACT FROM AUTHOR]

Published
2013
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