Author: Financial Accounting Standards BoardPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 167
Book Description
Examples of the Use of FASB Statement No. 33, Financial Reporting and Changing Prices
Author: Financial Accounting Standards BoardPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 167
Book Description
A Conceptual Framework for Financial Accounting and Reporting
Author: Richard MacvePublisher: Routledge
ISBN: 1317842774
Category : Business & Economics
Languages : en
Pages : 280
Book Description
First published in 1997. This volume is a collection of studies that look at the ‘conceptual framework’ undertaken initially for the UK’s Accounting Standards Committee (‘ASC’), and to consider how far the views expressed in them have stood the test of time as standard setters around the world have followed in the FASB’s footsteps.
The FASB Conceptual Framework Project, 1973-1985
Author: Pelham GorePublisher: Manchester University Press
ISBN: 9780719036330
Category : Art
Languages : en
Pages : 216
Book Description
This work investigates why the Financial Accounting Standards Board's Conceptual Framework Project (1973-1985), which sought to set down financial reporting standards for accounting, attracted so much criticism. The author suggests that a CF is expected to bear too heavy a load, but that it cannot furnish the answer to all financial accounting ills. He believes that the best contribution that a CF can offer is that it can provide a focus to the debate that leads to a new financial reporting standard.
Accounting for Changing Prices
Author: Daniel L. JensenPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 228
Book Description
Accounting for Inventory and Related Property
Author: United States. Federal Accounting Standards Advisory BoardPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 56
Book Description
Fair Value Measurements
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104
Book Description
Accountants' Handbook, Financial Accounting and General Topics
Author: D. R. CarmichaelPublisher: John Wiley & Sons
ISBN: 1118171829
Category : Business & Economics
Languages : en
Pages : 946
Book Description
This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This comprehensive resource is widely recognized and relied on as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information. The new edition reflects the new FASB Codification, and includes expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.
Accountants' Handbook, Volume 1
Author: D. R. CarmichaelPublisher: John Wiley & Sons
ISBN: 0470108924
Category : Business & Economics
Languages : en
Pages : 1057
Book Description
This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This handbook is the first place many accountants look to find answers to practice questions. Its comprehensive scope is widely recognized and relied on. It is designed as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information.
PCAOB Standards and Related Rules
Author: AICPAPublisher: John Wiley & Sons
ISBN: 1945498927
Category : Business & Economics
Languages : en
Pages : 1760
Book Description
Pursuant to PCAOB Release No. 2017-001, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards, dated June 1, 2017, the PCAOB adopted a new auditor reporting standard and related amendments that will require the auditor to provide new information about the audit and make the auditor's report more informative and relevant to investors and other financial statement users. The standard and related amendments were subsequently approved by the SEC on October 23, 2017, and are effective as of audits of fiscal years ending on or after December 15, 2017 (except for the “Critical Audit Matters” section of the standard and related amendments, which have a phased effective date). This 2018 edition of the AICPA’s PCAOB Standards and Related Rules includes the newly approved standard The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion (AS 3101). In addition, this title also features updated staff guidance, included a new question and answers section, updated guidance for firms filing the new Form AP, and a new Staff Audit Practice Alert to assist auditors in applying PCAOB standards when auditing companies' implementation of the new FASB revenue accounting standard.
Securities and Exchange Commission Report to Congress on the Accounting Profession and the Commission's Oversight Role
Author: United States. Securities and Exchange CommissionPublisher:
ISBN:
Category : Accountants
Languages : en
Pages : 118
Book Description