Author: United States. Securities and Exchange CommissionPublisher:
ISBN:
Category : Securities
Languages : en
Pages : 1070
Book Description
SEC Docket
Author: United States. Securities and Exchange CommissionPublisher:
ISBN:
Category : Securities
Languages : en
Pages : 1070
Book Description
Statement of Financial Accounting Standards
Author: Accounting for Inventory and Related Property
Author: United States. Federal Accounting Standards Advisory BoardPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 56
Book Description
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.
Fair Value Measurements
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104
Book Description
Implementation Guide to Statement of Federal Financial Accounting Standards No. 7, Accounting for Revenue and Other Financing Sources
Author: United States. Federal Accounting Standards Advisory BoardPublisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 118
Book Description
Implementation Guide to Statement of Federal Financial Accounting Standards No. 7
Author: United States. Federal Accounting Standards Advisory BoardPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 114
Book Description
PCAOB Standards and Related Rules: 2019
Author: AICPAPublisher: John Wiley & Sons
ISBN: 1950688046
Category : Business & Economics
Languages : en
Pages : 1840
Book Description
Auditors of public companies’ opinions of the accuracy of a financial statement matters for the health of the company are important. This title is a must-have for practitioners, it includes two new auditing standards: Auditing Accounting Estimates, Including Fair Value Measurements (AS 2501) and Using the Work of an Auditor-Engaged Specialist (AS 1210) This guides also includes related amendments to other auditing sections, recently issued staff guidance on these topics, and staff guidance on critical audit matters.
Financial Accounting Theory and Analysis
Author: Richard G. SchroederPublisher: John Wiley & Sons
ISBN: 1119881226
Category : Business & Economics
Languages : en
Pages : 706
Book Description
In the newly revised fourteenth edition of Financial Accounting Theory and Analysis: Text and Cases, a decorated team of accounting veterans delivers an authoritative exploration of how accounting standards impact the daily decisions of accounting professionals. You'll discover how accounting theory explains why particular companies select particular accounting methods and predicts the attributes of firms by analyzing the accounting methods they employ. The authors examine the latest empirical research relevant to theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, and more. This latest edition robustly summarizes current disclosure requirements for various financial statement items and reviews the development and current state of accounting theory. It also includes: Discussions of the decline of the movement to adopt international accounting standards in the United States Coverage of the proposed IASB amendment to require reporting on ESG metrics Explorations of recent attempts to promote relevant and practical accounting research in academia Updated analysis exercises for real-world financial statements Analysis of the differences between FASB and IASB accounting standards pertaining to fair value Coverage of the changes related to stock compensation contained in ASU 2021-04 and ASU 2018-07
GAAP Guide Level A 2009
Author: Jan R. WilliamsPublisher: CCH
ISBN: 9780808092186
Category : Business & Economics
Languages : en
Pages : 1348
Book Description
Providing an analysis of authoritative GAAP literature contained in Level A of the GAAP hierarchy, this resource discusses each pronouncement in a comprehensive format that makes it easy to understand and apply.