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Author: United States Government Accountability Office Publisher: Lulu.com ISBN: 0359541828 Category : Reference Languages : en Pages : 88
Book Description
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Author: United States Government Accountability Office Publisher: Lulu.com ISBN: 0359541828 Category : Reference Languages : en Pages : 88
Book Description
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Author: Jeffrey C. Steinhoff Publisher: DIANE Publishing ISBN: 9780756724573 Category : Languages : en Pages : 136
Book Description
Proposed changes to the GAO Gov't. Audit Standards (the "yellow book.") These changes propose revision throughout the entire set of standards except for the 2nd general standard, independence, which is being revised separately. These revisions fall into 3 categories: GAGAS framework, consistent application of the standards where applicable to the various types of audits, and strengthening or streamlining the standards. Chapters: types of gov't. audits and attestation engagements (AE); general standards; field work standards, and reporting standards for financial audits and performance audits; and general, field work, and reporting standards for AE.
Author: Ronald Ma Publisher: World Scientific ISBN: 9814497622 Category : Business & Economics Languages : en Pages : 519
Book Description
There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. The chapters in Part I of the book deal with the cultural influence and economic significance of East and Southeast Asia, and the interrelationships between these matters and accounting in Pacific Asia. Part II comprises chapters on accounting in individual countries (comprising China, Japan, Korea, Taiwan and Southeast Asia), written by academics who work and research in these countries. In particular, the authors focus on the extent of the harmonisation of domestic standards with international accounting standards and on the development of the accounting profession. Part III deals with the problems of and prospects for accounting harmonisation in the region.
Author: Francesco Bellandi Publisher: John Wiley & Sons ISBN: 1118314301 Category : Business & Economics Languages : en Pages : 459
Book Description
Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders’ equity. This book clarifies the process of reporting stockholders’ equity in a manner which can be reconciled under all the relevant standards. “Not only has the author addressed the informational needs of the players in the accounting industry, he has also drawn, based on his vast experience, practical implications of reporting under both standards.” —Noraini Mohd Nasir, Journal of Financial Reporting and Accounting
Author: AICPA Publisher: John Wiley & Sons ISBN: 1119669359 Category : Business & Economics Languages : en Pages : 3732
Book Description
Updated as of July 1, 2019, this two-volume set is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected. New to this edition: Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements SAS No. 135, Omnibus Statement on Auditing Standards—2019 SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports Statement on Standards for Forensic Services No. 1, Statement on Standards for Forensic Services
Author: BPP Learning Media Publisher: BPP Learning Media ISBN: 0751775916 Category : Business & Economics Languages : en Pages : 487
Book Description
The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants. With over 100 years of providing world-class accounting and finance qualifications, the ACCA has significantly raised its international profile in recent years and now supports a BSc (Hons) in Applied Accounting and an MBA.BPP Learning Media is an ACCA Official Publisher. F7 is a demanding paper covering all the fundamentals of financial reporting. It has five main sections: 1. The conceptual framework of accounting 2. The regulatory framework 3. Preparation of financial statements which conform with IFRS 4. Preparation of consolidated financial statements 5. Analysis and interpretation of financial statementsF7 builds on knowledge from F3, or old paper 1.1. New topics introduced at this level are consolidated financial statements, construction contracts, financial instruments and leases. This study text has been reviewed by the examiner and concentrates on the key areas of the syllabus, taking into account the examiner's guidance on how topics will be examined. The text has a step-by-step approach to producing consolidated financial statements and lots of exercises which allow you to practise the workings. We guide you through the more problematic topics which can be brought into the preparation of single company financial statements, and encourage you to develop the critical awareness of problems in financial reporting which the examiner expects to see demonstrated at this level.BPP Learning Media is the publisher of choice for many ACCA students and tuition providers worldwide. Join them and plug into a world of expertise in ACCA exams.
Author: United States Government Accountability Office
Author: United States Government Accountability Office
Author: D A V I D ALEXANDER
Author: Jeffrey C. Steinhoff
Author: 
Author: United States. Federal Accounting Standards Advisory Board
Author: Ronald Ma
Author: Francesco Bellandi
Author: Kees Camfferman
Author: AICPA
Author: BPP Learning Media