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Author : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.3/5 ( download)
Download or read book Accounting Changes and Error Corrections written by Financial Accounting Standards Board and published by . This book was released on 2005 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ralph L. Benke (Jr.)
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (2 download)
Download or read book Accounting Changes and Error Corrections written by Ralph L. Benke (Jr.) and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book Accounting Changes and Error Corrections written by and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The primary objective of this Statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability.
Author : Financial Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 20 pages
Book Rating : 4.:/5 (978 download)
Download or read book Accounting Changes and Error Corrections (Topic 250) and Investments -- Equity Method and Joint Ventures (Topic 323) written by Financial Accounting Standards Board and published by . This book was released on 2017 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The FASB Accounting Standards Codification is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being amended. It also provides other information to help a user of GAAP understand how and why GAAP is changing and when the changes will be effective" -- Provided by publisher.
Author :
Publisher :
ISBN 13 :
Total Pages : 19 pages
Book Rating : 4.:/5 (754 download)
Download or read book Accounting Changes and Error Corrections written by and published by . This book was released on 2003 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Joanne M. Flood
Publisher : John Wiley & Sons
ISBN 13 : 1119652626
Total Pages : 1456 pages
Book Rating : 4.1/5 (196 download)
Download or read book Wiley GAAP 2020 written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2020-02-05 with total page 1456 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2020 is the essential resource for US GAAP implementation. Covering all codifications by the Financial Accounting Standards Board (FASB) - including the latest updates - this book provides clear explanations and practical examples for real-world application of these dynamic guidelines. Each chapter includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in-depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. Staying up-to-date with constantly-evolving guidelines is a challenge. Wiley GAAP 2020 provides the guidance, insight, and perspective accounting professionals need to ensure accurate and up-to-date GAAP implementation.
Author : Thomas Müller-Marqués Berger
Publisher : John Wiley & Sons
ISBN 13 : 1119415047
Total Pages : 368 pages
Book Rating : 4.1/5 (194 download)
Download or read book IPSAS Explained written by Thomas Müller-Marqués Berger and published by John Wiley & Sons. This book was released on 2018-01-22 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. Locate relevant IPSAS quickly and easily Get up to date on newly adopted standards Deepen conceptual understanding with graphical representations Understand the operations of the IPSASB, as well as new and ongoing projects The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply.
Author : Thomas R. Dyckman
Publisher :
ISBN 13 :
Total Pages : 1412 pages
Book Rating : 4.3/5 (555 download)
Download or read book Intermediate Accounting written by Thomas R. Dyckman and published by . This book was released on 2001 with total page 1412 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Environment of Accounting - The FASB's Conceptual Framework of Accounting - Review: The Accounting Information Processing System - Review: The Income Statement and the Retained Earnings Statement - Review: The Balance Sheet and the Statement of Cash Flows - Interest: Concepts of Future and Present Value - Revenue and Expense Recognition - Cash and Receivables - Inventory: Basic Valuation Methods - Inventory: Alternative Valuation Methods - Operational Assets: Acquisition, Disposal, and Exchange - Operational Assets: Depreciation and Impairment - Intangible Assets and Natural Resources - Investments in Debt and Equity Securities - Short-Term Liabilities - Long-Term Liabilities - Accounting for Leases - Accounting for Pensions and Other Postemployment Benefits - Accounting for Income Taxes - Corporations: Contributed Capital - Corporations: Retained Earnings and Stock Options - Earnings per Share - Statement of Cash Flows - Accounting Changes and Error Corrections - Special Topics: D ...
Author : Sharon H. Fettus
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (13 download)
Download or read book Mastering Correction of Accounting Errors written by Sharon H. Fettus and published by . This book was released on 1998 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Steven M. Bragg
Publisher :
ISBN 13 : 9781938910845
Total Pages : 594 pages
Book Rating : 4.9/5 (18 download)
Download or read book Accountants' Guidebook written by Steven M. Bragg and published by . This book was released on 2017-03-26 with total page 594 pages. Available in PDF, EPUB and Kindle. Book excerpt: The accountant is responsible for many activities, which may require years of training and experience to fully comprehend. The Accountants' Guidebook provides a practical knowledge of how to complete many accounting tasks, while also imparting an understanding of the more critical accounting standards. The book is intended to accelerate the learning curve of the professional accountant. Topics covered include accounting procedures, GAAP for common transactions, closing the books, producing financial statements and other reports, collection tactics, payroll management, budgeting, and much more.
Author : Felix I. Lessambo
Publisher : Palgrave Macmillan
ISBN 13 : 9783319999838
Total Pages : 0 pages
Book Rating : 4.9/5 (998 download)
Download or read book Financial Statements written by Felix I. Lessambo and published by Palgrave Macmillan. This book was released on 2018-11-15 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through a mixture of concepts and examples, this book demystifies the variety of elements of financial accounting and uncovers the need-to-know information for certification in this field. This book covers the two aspects of financial statement analysis, namely quantitative and non-quantitative analysis. Concluding with helpful case studies, the book will appeal to students and academics of financial accounting.
Author : Joanne M. Flood
Publisher : John Wiley & Sons
ISBN 13 : 1118945190
Total Pages : 1496 pages
Book Rating : 4.1/5 (189 download)
Download or read book Wiley GAAP 2015 written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2014-10-27 with total page 1496 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Wiley GAAP 2015 contains the most comprehensive coverage of all GAAP pronouncements in a single volume, providing professionals with a complete reference to the entire GAAP hierarchy. This new edition includes the latest updates to the standards, along with AICPA ASEC statements of position and a comprehensive cross-reference of accounting topics to the new FASB codification system. All pronouncements are fully explained in detail, including terminology, and practice exercises demonstrate real-world application. Each chapter includes a discussion of perspectives and issues, sources of GAAP, definitions, concepts, rules, and examples, with specific appendices where applicable. This useful guide contains more examples and illustrations than any other GAAP reference, and all original pronouncements are referenced to the FASB Current Text. GAAP is constantly being updated, and users require expert interpretation and explanation of relevant principles with every new pronouncement. This book provides clear, user-friendly guidance, including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, and AICPA Statements of Position and Accounting Interpretations."--
Author : Frank Wood
Publisher : Financial Times/Prentice Hall
ISBN 13 : 9780273759287
Total Pages : 0 pages
Book Rating : 4.7/5 (592 download)
Download or read book Business Accounting written by Frank Wood and published by Financial Times/Prentice Hall. This book was released on 2011-07 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the latest edition of the world's best-selling textbook on bookkeeping and accounting. It contains a large number of questions and answers and worked examples.
Author : Mitchell Franklin
Publisher :
ISBN 13 : 9781680922912
Total Pages : 1056 pages
Book Rating : 4.9/5 (229 download)
Download or read book Principles of Accounting Volume 1 - Financial Accounting written by Mitchell Franklin and published by . This book was released on 2019-04-11 with total page 1056 pages. Available in PDF, EPUB and Kindle. Book excerpt: The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Author : United States. General Accounting Office
Publisher : Nova Publishers
ISBN 13 : 9781604565034
Total Pages : 154 pages
Book Rating : 4.5/5 (65 download)
Download or read book Audits of Public Companies written by United States. General Accounting Office and published by Nova Publishers. This book was released on 2008 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines (1) concentration in the market for public company audits, (2) the potential for smaller accounting firms' growth to ease market concentration, and (3) proposals that have been offered by others for easing concentration and the barriers facing smaller firms in expanding their market shares.
Author : MATOZZA FELICE
Publisher : G Giappichelli Editore
ISBN 13 : 8892122363
Total Pages : 19 pages
Book Rating : 4.8/5 (921 download)
Download or read book Accounting Restatements and Key Audit Matters disclosure written by MATOZZA FELICE and published by G Giappichelli Editore. This book was released on 2022-07-15 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph is one of the few books to investigate the understudied but fascinating topic of accounting restatement in the European context. In the first chapter, substantial changes over time in treatments for correction of errors under the International Financial Reporting Standards and Italian generally accepted accounting principles are examined. Following that, a brief overview of the literature, mainly concerning the United States environment, and characteristics of and trends in accounting issues drawn from restatements announced by a sample of firms listed in European countries from 2016 to 2020 are presented. After a review of multi-country empirical research, chapter 3 presents an assessment of the frequency and severity of restatements at the country, industry and year levels. Finally, chapter 4 considers the forewarning effect of topics communicated in the key audit matters in relation to subsequently revealed account-specific misstatements by proposing a new matching procedure. Throughout the work, the author provides frequent comparisons with findings obtained by United States scholars.
Author : Richard F. Larkin
Publisher : Wiley
ISBN 13 : 9780471726913
Total Pages : 0 pages
Book Rating : 4.7/5 (269 download)
Download or read book Wiley Not-for-Profit GAAP 2006 written by Richard F. Larkin and published by Wiley. This book was released on 2006-01-23 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wiley Not-for-Profit GAAP 2006 is a comprehensive, easy-to-use guide to the accounting and financial reporting principles used by not-for-profit organizations. It is written with the needs of the financial statement preparer, user, and attestor in mind. It provides a complete review of the authoritative accounting literature that impacts all types of not-for-profit organizations. At the same time, Wiley Not-for-Profit GAAP 2006 features many examples and illustrations that will assist the reader in applying authoritative literature to real-life situations. Wiley Not-for-Profit GAAP 2006 excels in providing financial statement preparers, users, and attestors with the most comprehensive and usable information because of these features: * Easy-to-use information that enables the reader to find needed information quickly * Coverage of accounting principles specifically related to not-for-profit organizations, as well as accounting principles applicable to all types of organizations * Specific coverage of accounting issues for different types of not-for-profit organizations * A comprehensive disclosure checklist that helps financial statement preparers, users, and attestors ensure that all disclosures required by GAAP have been considered * Many examples and illustrations that make putting accounting theory into practice an easy task This 2006 Edition also includes new information covering: * AICPA Technical Practice Aid addressing contributions received by a not-for-profit organization that is a fundraising organization for a health care organization * FASB Statement No. 151, Inventory Costs * FASB Statement No. 153, Exchanges of Nonmonetary Assets * FASB Statement No. 154, Accounting Changes and Error Corrections * New IRS Electronic Filing requirements for not-for-profit organizations Wiley Not-for-Profit GAAP 2006 strives to be a thorough, reliable reference that you'll use constantly. It's designed to be kept on your desk rather than on your bookshelf.
