References in periodicals archive ?
THE NEED FOR A FRAMEWORK AROSE FROM THE JUMBLE of confusing independence rules and regulations that applied to public companies and their auditors, many in the form of interpretations issued in response to specific independence questions.
93-12, Recognition and Measurement of the Tax Benefit of Excess Tax-Deductible Goodwill Resulting from a Retroactive Change in Tax Law, arose from the repeal of the longstanding prohibition against deducting for tax purposes goodwill amortization on acquired businesses.