I’m is a professor of accounting in the School of Business and Economics at Sonoma State University. I primarily teach financial accounting courses. My research interests include climate and political disclosures. Download my CV.
Interests
Climate Change Disclosures
Corporate Political Expenditures
R
Moodle
Education
PhD in Business Administration
University of Chicago
MBA
Haas School of Business, University of California, Berkeley
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.
Elizabeth Stanny
Social and Environmental Accountability Journal,
2018
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
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.
Intermediate accounting Subject to revision Contact information Prerequisites Course format Course materials Learning objectives Schedule Grading In-class participation 200 points Quizzes 400 points Exams 400 points Make-up 100 points Policies Intermediate accounting Subject to revision Contact information Instructor: Elizabeth Stanny, PhD Email: stanny@sonoma.edu Office: Wine Center 1016 Office phone number: 664-4287 Office Hours: Mondays 10:30 to 11:30 AM Thursdays 1 to 3 PM Prerequisites BUS 230A Proficiency in spreadsheet software Course format This is a hybrid course.
Advanced accounting Subject to revision Contact information Prerequisites Course format Course materials Learning objectives Schedule Grading In-class participation 200 points Quizzes 400 points Exams 400 points Make-up 100 points Policies Advanced accounting Subject to revision Contact information Instructor: Elizabeth Stanny, PhD Email: stanny@sonoma.edu Office: Wine Center 1016 Office phone number: 664-4287 Office Hours: Mondays 10:30 to 11:30 AM Thursdays 1 to 3 PM Prerequisites BUS 330A BUS 330B Proficiency in spreadsheet software Course format This is a hybrid course.
Financial Accounting Objective Financial statements Facebook Financial Accounting Objective Communicate information about financial condition and performance potential lenders can evaluate whether they should lend to a company potential investors can evaluate whether they should invest in a company Financial information includes financial about the reporting company’s Economic resources, claims against a company (Balance sheet) Effects of transactions and other events and conditions that change those resources and claims (Income, Comprehensive income, Stockholders’ equity and Cash flow Statements) Financial statements Balance sheet (Statement of financial condition) Picture of financial condition Assets (A) = Liabilities (L) + Equity (E) Assets resources that have probable future benefits Liabilities claims on resources Equity residual interest in the assets of an company after deducting liabilities