Selected Publications

This exploratory study analyses voluntary disclosures of greenhouse gas (GHG) emissions to the Carbon Disclosure Project (CDP) by the largest emitters in the US utilities sector. We compare the amounts that firms voluntarily disclose to the CDP to mandatory amounts that should be less than them and find that the opposite is true for some firms. Examining the comparability of the CDP amounts, we find that firms calculate them using different reporting boundaries and accounting methodologies. We analyse how the choice of boundary affects emissions and find that it results in differences in emissions amounts. We also find that most firms do not have their reported amounts verified by third parties. Our analysis indicates that the amounts that some of the largest emitters disclose to the CDP are unreliable and incomparable. Our results suggest caution in relying on voluntary GHG emissions disclosures.
Social and Environmental Accountability Journal, 2018

Recent Publications

. Reliability and Comparability of GHG Disclosures to the CDP by US Electric Utilities. Social and Environmental Accountability Journal, 2018.

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library(pacman) p_load(tidyverse, scales, ggthemes, RColorBrewer, plotly) energy_cons <- read_csv("https://www.eia.gov/totalenergy/data/browser/csv.php?tbl=T12.01") energy_cons %>% glimpse ## Observations: 8,288 ## Variables: 6 ## $ MSN <chr> "CKTCEUS", "CKTCEUS", "CKTCEUS", "CKTCEUS", "CKTC... ## $ YYYYMM <int> 197301, 197302, 197303, 197304, 197305, 197306, 1... ## $ Value <dbl> 108.289, 97.698, 97.366, 93.084, 94.346, 97.757, ... ## $ Column_Order <int> 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1.

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Finnacial Accounting Subject to revision Contact information Course format Course materials Schedule Grading Quizzes 600 points Exam 400 points Policies Finnacial Accounting Subject to revision Contact information Instructor: Elizabeth Stanny, PhD Email: stanny@sonoma.edu Office: Wine Center 1016 Office phone: 707-664-4287 Office hours: every weekday at 1 PM online on Zoom Course format This is an online course. Course site: stanny.

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library('pacman') p_load(tidyverse, readxl, purrr) # download xlsx files from moodle put in List file <- list.files(pattern = "*.xlsx") # columns (course, group) to add to each spreadsheet course <- c("fa-18-IntAcctA", "fa-18-IntAcctA", "fa-18-AdvAcct") group <- c("12PM", "2PM", "4PM") files_in <- function(file, course, group){ file %>% read_xlsx() %>% select(firstname = `First name`, lastname = `Last name`, username = `ID number`, email = `Email address`) %>% mutate(course1 = course, group1 = group) %>% select(firstname, lastname, username, course1, group1, email) } l <- list(file, course, group ) pmap_dfr(l, files_in) %>% write_csv("enroll-fa18.

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Equity Investments Fair-value Through Net Income (ASC 321) Equity method (ASC 323) Equity method: significant but not controlling influence Equity method: adjustments to investment Fair value election option (ASC 825) Fair value method Journal entries: Fair value Effects on income statements: fair value method Effects on balance sheet statement: fair value method Effects on cash flow statement: fair value method Equity method Journal entries: equity method Effects on income statements: equity method Effects on balance sheet statement: equity method Effects on cash flow statement: equity method Equity Investments Equity -how classify and account for depends on level of influence

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The California Board of Accountancy (CBA) has extensive information for CPA Exam Applicants and for CPA Licensing Applicants here. Exam educational requirements The educational requirements to take the exam are listed in the Uniform CPA Exam Handbook (p. 3): A baccalaureate degree 24 semester units of core accounting subjects 24 semester units of business-related subjects Licensure educational requirements The additional educational requirements to be licensed as a CPA are listed in the Uniform CPA Exam Handbook (p.

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