http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/ Engadget Comments for http://www.engadget.com/media/feedlogo.gif http://www.engadget.com en-us Copyright 2012 Weblogs, Inc. The contents of this feed are available for non-commercial use only. Blogsmith http://www.blogsmith.com/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 25th 2009 4:59PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/
I hope this brings that to an end, but I'd feel kinda bad for anyone who already paid for updates if they're going to be free going forward ]]>Sep 25th 2009 5:05PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/
Oh and Engadget your title is wrong.... Apple doesn't have CPAs. CPAs are outside people that get hired and work for an accounting firm. ]]>Sep 25th 2009 5:51PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 25th 2009 6:08PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/
Not to mention that noone told Apple that they had to charge for touch updates that was a pure money grab.. this touch update charge will only go away if apple feels like making it go away.]]>Sep 25th 2009 6:49PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 25th 2009 7:28PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 25th 2009 8:16PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/
And i bet 1,000,000,000,000,000,000 dollars, Apple has at least 1 CPA. They probably have a bunch, a LOT of former CPAs.


But, often times, the CPAs refer to the external auditors. ]]>Sep 25th 2009 8:53PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 26th 2009 8:50AMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/
YOU WIN!..]]>Sep 26th 2009 6:34PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/
CMA - Certified Management Accountant, a licensed accountant who works for a single company.
CPA - Certified Public Accountant, a licensed accountant who serves the general public rather than one particular company.

The whole point of having CPAs is to ensure ethical behavior by CMAs. Their job is to audit and make sure that companies reports are accurate and follow GAAP. Now sometimes accounting firms don't act ethically either, think Arthur Andersen, so that's why we have things like the SEC to enforce regulations.

There is no reason a CPA couldn't be working at Apple, the problem is they aren't who would be thrilled by this. It's the CMAs who are happy.]]>Sep 26th 2009 7:35PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/
David Quote 2 - "As an accounting major... I'm going to have to disagree with those who said I'm wrong."

David Quote 3 - "There is no reason a CPA couldn't be working at Apple, the problem is they aren't who would be thrilled by this. It's the CMAs who are happy."

As an actual CPA, it is my independent opinion that you are either an imbecile that can some how manage to contradict yourself in a few sentences, or you are incredibly pedantic and have no friends. Either way, you should probably change majors.]]>Sep 27th 2009 9:02AMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 27th 2009 9:41PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 25th 2009 5:06PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 25th 2009 5:07PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 25th 2009 5:32PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/
someone should really git a class action going and sue the fuck out of apple ...]]>Sep 25th 2009 5:34PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/But seriously guys, this only effects their stock. You're not going to benefit from any accounting changes.
Sad.]]>Sep 26th 2009 1:30AMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 26th 2009 12:01AMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 25th 2009 5:07PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/
Or they should have also been able to just record all of the revenue as well as a liability at the time of sale, the liability would be to recognize an amount of estimated expenditures Apple expects to incur developing the software updates over the life of the device.]]>Sep 26th 2009 9:01AMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 25th 2009 5:08PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 25th 2009 9:10PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 25th 2009 5:10PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 25th 2009 5:45PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/
Selfishly, I'm hoping they drop the fee just to shut up the incessant whining.]]>Sep 25th 2009 5:12PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 26th 2009 11:10AMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Imagine if Microsoft charged money for every bugfix... ;)]]>Sep 25th 2009 5:13PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 25th 2009 5:18PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 25th 2009 5:20PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 25th 2009 5:23PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Last time I had one of those some of my RAM was fried. Even "guru meditation" wouldn´t help in such a case.]]>Sep 25th 2009 5:32PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://venturebeat.com/2009/09/02/massive-memory-leak-uncovered-in-windows-7-release/]]>Sep 25th 2009 5:39PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 25th 2009 5:41PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 25th 2009 5:50PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://support.apple.com/kb/TS1545. Oops.]]>Sep 25th 2009 5:57PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/
This just shows what a farce the "Apple is charging for iTouch updates because of SOX" argument was. If you bought a bit of hardware, Apple charged you for a driver to enable N networking. Apple is a business, so they are entitled to charge for it, but to claim it was because of SOX is becoming clear that it was not correct. Then they started charging for updates to the iTouch, SOX was brought up again.But then Apple releases updates to AppleTV and iPhone, and they said that SOX did not apply because those were subscription devices. But then again, OSX updates were free, and there are no subscription fees to use the computer. So now if Apple is able to claim subscriptions during the quarter the user bought the phone, we are no longer guaranteed free updates.

But then ridley brings up the CHKDSK memory leak, while ignoring the multitude of bugs in older versions of iPhone OS for the iTouch that you did need to pay to upgrade for. What new features were added to iTouch 3.0 for 1G or 2G units, but to get bug fixes they need to pay. The 3G iTouch has an N networking chip. This is a chip people paid money for, but will we need to wait for the next software update, and pay for that update to enable a feature we paid for?

And they put $ in MS because they claim MS is greedy and all about money.]]>Sep 25th 2009 5:58PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/
I don't know what is sadder, the fact that 1) you are so desperate you are bringing 1 year old support articles about some obscure issue that may or may not apply anymore to counter my comment about Windows 7 BSODs or 2) that you apparently didn't even read the very same article you linked to, so that you could have found out, in time, that the issue you are referring to is caused by enhancement software, not the OS itself.

You don't have much of a life do you?

]]>Sep 25th 2009 6:10PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 25th 2009 6:15PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/
What are they charging for the latest service pack? $200? $300? more?]]>Sep 25th 2009 5:20PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 25th 2009 5:23PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/
Maybe they should add a shiny new interface to "shadow copies" and sell overpriced hardware for it. Although I´d swear I´ve seen that somewhere else. :D]]>Sep 25th 2009 5:28PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/
Most online stores say $270 less than what Microsoft is going to charge for theirs]]>Sep 25th 2009 5:30PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 25th 2009 5:37PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/
Hint: just because Microsoft prettied up Vista and told you it now called Windows 7 doesn't mean it's a brand new OS. Of course, you need at least half a brain to know that ;)]]>Sep 25th 2009 5:44PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/
"well said MikeZ ... look at the last three updates to XP: Vista, Vista SP1, and Windows 7

What are they charging for the latest service pack? $200? $300? more?"

Do you need help with your reading comprehension? My post was a reply to that.

Hint: No, but the fact that they added new features that make, for example, networking immensely easier than on any other platform(HomeGroup), made it start up, shut down, and just generally run faster, with a much better optimized kernel, vastly improved the Media Center, which was already the best in class, along with all the other improvements made does mean it's a brand new OS.]]>Sep 25th 2009 5:54PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/
Really? Going by what you are saying then Snow Leopard should also be considered a "brand new OS" Hypocrite much?

]]>Sep 25th 2009 6:00PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/
Going by what you are saying, then Snow Leopard should also be considered a "brand new" OS. Hypocrite much?]]>Sep 25th 2009 6:02PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 25th 2009 6:09PMhttp://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/http://www.engadget.com/2009/09/25/standards-board-changes-subscription-accounting-rules-apple-cpa/Sep 25th 2009 6:14PM