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A Survey Of Financial Reporting And Accounting Practices Of Government Contractors
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Book Synopsis A Survey of Financial Reporting and Accounting Practices of Government Contractors by : Price, Waterhouse & Co
Download or read book A Survey of Financial Reporting and Accounting Practices of Government Contractors written by Price, Waterhouse & Co and published by . This book was released on 1976 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Survey of Financial Reporting and Accounting Practices of Government Contractors Based on 1975 Reporting by : Price, Waterhouse & Co
Download or read book A Survey of Financial Reporting and Accounting Practices of Government Contractors Based on 1975 Reporting written by Price, Waterhouse & Co and published by . This book was released on 1976 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis 1976 Survey of Financial Reporting and Accounting Practices of Government Contractors by : Price, Waterhouse & Co
Download or read book 1976 Survey of Financial Reporting and Accounting Practices of Government Contractors written by Price, Waterhouse & Co and published by . This book was released on 1976 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Audits of Federal Government Contractors by :
Download or read book Audits of Federal Government Contractors written by and published by . This book was released on 2003 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :American Institute of Certified Public Accountants. Government Contractors Guide Special Committee Publisher : ISBN 13 : Total Pages :196 pages Book Rating :4.3/5 (512 download)
Book Synopsis Audits of Federal Government Contractors by : American Institute of Certified Public Accountants. Government Contractors Guide Special Committee
Download or read book Audits of Federal Government Contractors written by American Institute of Certified Public Accountants. Government Contractors Guide Special Committee and published by . This book was released on 1996 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Government Contracting by : United States. General Accounting Office
Download or read book Government Contracting written by United States. General Accounting Office and published by . This book was released on 1987 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: GAO proposed legislation to study the profitability of government contractors and: (1) require major government contractors to annually report financial results to an official designated by the President; (2) define criteria for determining which companies will be subject to reporting requirements; and (3) create a Department of Defense (DOD) Profit Reporting Program. GAO believes the program should require: (1) a consistent methodology to evaluate profitability; (2) a means to establish the reliability of contractor-furnished data; and (3) mandatory contractor participation. GAO found that contractors and agencies remain opposed to the program because they believe that: (1) DOD ad hoc studies of contractor profitability would be adequate; (2) the costs of the study would outweigh the benefits; and (3) the government could not adequately protect proprietary information.
Book Synopsis Government Contracting by : United States. General Accounting Office
Download or read book Government Contracting written by United States. General Accounting Office and published by . This book was released on 1987 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Essays on Government Contracting and Financial Reporting by :
Download or read book Essays on Government Contracting and Financial Reporting written by and published by . This book was released on 2015 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation examines the association between government contracting and financial reporting issues. I define government contracting companies to include any company awarded a U.S. federal government contract in the current year. I examine two research questions related to these companies. In the first study, I investigate whether contracting with the federal government is associated with the likelihood of reporting material weaknesses in internal control over financial reporting. Government contracting has distinct laws, regulations, and monitoring activities not common to commercial contracts. I hypothesize that these institutional features create opposing influences on the effectiveness of companies' internal control over financial reporting because the government contracting setting influences both the existence and detection of internal control problems. I find that government contracting is negatively associated with the likelihood of reporting a material weakness in internal control over financial reporting and that government contracting companies are more likely to remediate a material weakness in the following year. Collectively, these findings suggest that the government contracting setting is associated with the effectiveness of internal control over financial reporting. In the second study, I investigate whether disaggregating revenues based on contract characteristics is useful to investors. Beginning in 2018, the Financial Accounting Standards Board will require companies to disclose disaggregated revenues based on customer contract characteristics. This disaggregated information could be useful if revenues associated with different contract characteristics are also associated with differential company performance or value. I use existing data on the contracts of companies that have been awarded at least one government contract to test this assertion. The results show that in several cases contract characteristics are useful in identifying differences in the persistence of company performance. Also, I find that certain contract characteristics can influence the pricing of earnings and are associated with the presence of an unrecorded intangible asset. These findings provide ex ante evidence on the usefulness of this yet-to-be implemented accounting standard, suggesting that disaggregated revenue disclosures have the potential to provide relevant information to investors.
Book Synopsis An Empirical Study of Governmental Financial Reporting Entity Issues by : James M. Patton (CPA.)
Download or read book An Empirical Study of Governmental Financial Reporting Entity Issues written by James M. Patton (CPA.) and published by . This book was released on 1987 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Measurement of Business Inventories by : Murray F. Foss
Download or read book Measurement of Business Inventories written by Murray F. Foss and published by . This book was released on 1980 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States Government Accountability Office Publisher :Lulu.com ISBN 13 :0359536395 Total Pages :234 pages Book Rating :4.3/5 (595 download)
Book Synopsis Government Auditing Standards - 2018 Revision by : United States Government Accountability Office
Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Book Synopsis Governmental Accounting Made Easy by : Warren Ruppel
Download or read book Governmental Accounting Made Easy written by Warren Ruppel and published by John Wiley & Sons. This book was released on 2004-10-19 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: Read, interpret, and analyze governmental financial statements–Governmental Accounting Made Easy explains it all Clearly explaining how to read and analyze the financial statements of governments and governmental organizations, Governmental Accounting Made Easy assists you-accountant or not-to interpret governmental financial statements. This easy-to-understand book guides the reader in understanding how these individual topics come together to form a whole, under the Governmental Accounting Standards Board 34 (GASB 34) financial reporting model. This indispensable resource covers Basic accounting concepts underlying governmental accounting and financial reporting Basic financial statements prepared for a government, including government-wide and fund financial statements Note disclosures that accompany governmental financial statements Complicated accounting issues commonly found in governmental financial statements Future issues impacting governmental accounting and financial reporting Expert advice from Warren Ruppel, author of Wiley GAAP for Governments 2009 Providing a simplified background and discussion of a broad range of governmental accounting topics, Governmental Accounting Made Easy authoritatively and thoroughly guides you through every aspect of governmental accounting and financial reporting.
Author :American Institute of Certified Public Accountants. Government Contractors Guide Special Committee Publisher : ISBN 13 : Total Pages :200 pages Book Rating :4.3/5 (512 download)
Book Synopsis Audits of Federal Government Contractors by : American Institute of Certified Public Accountants. Government Contractors Guide Special Committee
Download or read book Audits of Federal Government Contractors written by American Institute of Certified Public Accountants. Government Contractors Guide Special Committee and published by . This book was released on 1994 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Steps Toward Better Data for the Food Industry by : Melvin Louis Upchurch
Download or read book Steps Toward Better Data for the Food Industry written by Melvin Louis Upchurch and published by . This book was released on 1979 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :American Institute of Certified Public Accountants. Auditing Standards Division Publisher : ISBN 13 : Total Pages :32 pages Book Rating :4.3/5 (512 download)
Book Synopsis Federal Government Contractors Industry Developments ... by : American Institute of Certified Public Accountants. Auditing Standards Division
Download or read book Federal Government Contractors Industry Developments ... written by American Institute of Certified Public Accountants. Auditing Standards Division and published by . This book was released on 1990 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Reporting by Selected Defense Agencies of Government Property in the Custody of Contractors by :
Download or read book Financial Reporting by Selected Defense Agencies of Government Property in the Custody of Contractors written by and published by . This book was released on 1997 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Inspector General, DoD, has issued several reports regarding the inadequacy of financial reporting for Government property in the custody of contractors. None of the organizations audited properly reported the financial information related to Government property in the custody of contractors. Such recurring deficiencies show that DoD has not gained adequate financial control and accountability over the $92 billion of Government property in the custody of contractors. After several years of planning, DoD has not developed a standard accounting system for recording, tracking, and reporting Government property in the custody of contractors. Until adequate DoD systems are working, DoD must develop a method of reporting the value of Government property in the custody of contractors in its financial statements. The overall audit objective was to determine whether account balances for Government property in the custody of contractors were accurate and complete in the financial statements of the Military Departments and Defense agencies. We also assessed management controls affecting the financial reporting of Government property, and we assessed compliance with applicable laws and regulations.
Author :United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Federal Spending Practices and Open Government Publisher : ISBN 13 : Total Pages :172 pages Book Rating :4.3/5 (91 download)
Book Synopsis Federal Contractors' Reporting Requirements by : United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Federal Spending Practices and Open Government
Download or read book Federal Contractors' Reporting Requirements written by United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Federal Spending Practices and Open Government and published by . This book was released on 1980 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
