His was the final voice within the firm on questions of whether auditors would sign off on contentious accounting treatments sought by customers.
Sir David noted that in several contentious accounting issues, like merger accounting and the accounting for stock options, people looking for liberal accounting treatment had argued that strict standards would put a country's companies at a disadvantage to foreign companies.
Selecting an appropriate measurement basis for financial reporting is a fundamental and contentious accounting policy issue.
THE taxation of share options is proving just as contentious as accounting for them.
Galko concedes the meeting got "contentious," but says accounts of his candidate's meltdown are overblown and amount to "recreating history".
One of the most contentious issues in accounting has been the treatment of stock options.
The question of just how large an amount must be to be material is sometimes a contentious one in accounting, and it is not clear how large the difference is in this case.
Most people would presume that something so basic as recognizing when debts might not be paid should not be a contentious issue in accounting policy.
Four finalists have been selected in a contentious review for the account of the California Lottery, with billings estimated at $125 million for a five-year contract.
The review for the Cingular account was contentious because, as the trade publication Adweek reported, BBDO was not the choice of a committee composed of Ms. Vann and other Cingular executives that oversaw the process.
