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Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 104 pages
Book Rating : 4.E/5 ( download)
Download or read book Fair Value Measurements written by International Accounting Standards Board and published by . This book was released on 2006 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 : 9780754553625
Total Pages : pages
Book Rating : 4.5/5 (536 download)
Download or read book FRS 102 written by and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Steven Collings
Publisher : John Wiley & Sons
ISBN 13 : 1119973783
Total Pages : 707 pages
Book Rating : 4.1/5 (199 download)
Download or read book Interpretation and Application of International Standards on Auditing written by Steven Collings and published by John Wiley & Sons. This book was released on 2011-06-01 with total page 707 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book deals with the significant changes auditing has undergone in recent years, due in large part to well-publicised corporate disasters such as Enron and Parmalat, which have shaken the profession. In response, many countries have replaced pre-existing domestic standards with International Standards on Auditing (ISAs) in an attempt to ensure that auditors throughout the world apply the same level of standards during all audit assignments, and that audit quality remains consistent on a global basis. International Standards on Auditing are frequently updated to improve and clarify their application throughout the audit and accounting profession. They can be extremely complex and difficult to apply in real life situations. It is essential to apply the standards with sufficient rigor to enable an efficient audit to take place, to satisfy the regulators and ensure that the client receives and audit which is beneficial, cost effective, and which conforms to the prescribed framework; however, auditors are often criticised for failing to do so. Recognising that auditing is not always an exact science, and that in many cases the auditor is called upon to make a judgement in situations open to differing opinions, this book takes a practical and pragmatic approach to following International Standards on Auditing. Steve Collings looks at the full ISAs in their final form, as reissued following the IAASB 'Clarity Project', and give auditors guidance on how to interpret and apply them in real life situations. Each redrafted or rewritten ISA is dealt with in a separate chapter, containing case studies and illustrative examples. The book also covers the regulatory framework of auditing and gives a summary of the five ethical standards applicable to auditors, as mapped by the IAASB. Detailed appendices provide an overview of IFRS and IAS, illustrative audit tests and illustrative financial statements.
Author :
Publisher :
ISBN 13 :
Total Pages : 188 pages
Book Rating : 4.:/5 (31 download)
Download or read book Financial Accounting for Local and State School Systems written by and published by . This book was released on 1981 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Larry Rittenberg
Publisher : Cengage Learning
ISBN 13 : 9780324658040
Total Pages : 960 pages
Book Rating : 4.6/5 (58 download)
Download or read book Auditing: A Business Risk Approach written by Larry Rittenberg and published by Cengage Learning. This book was released on 2009-06-17 with total page 960 pages. Available in PDF, EPUB and Kindle. Book excerpt: The auditing environment continues to change in dramatic ways, and new professionals must be prepared for a high standard of responsibility. Prepare your students for these changes by using the new decision-making framework in Rittenberg/Johnstone/Gramling’s AUDITING: A BUSINESS RISK APPROACH, 7th EDITION. With the help of new author Audrey Gramling, AUDITING 7e explains the importance of understanding business risk, internal controls, and the professional judgment processes. The latest edition keeps your students in touch with today’s rapidly changing environment by describing updates in the regulatory environment, such as Section 404 of the Sarbanes-Oxley Act. The authors have also expanded the coverage on the integrated audit. In addition, students will gain valuable experience by using the professional ACL auditing software, packaged with each new text, as they work with fraud cases. AUDITING 7e helps your students understand the risk associated with auditing in a relevant way. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)
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.
Author : Nathan M Bisk, JD, CPA
Publisher : Bisk Publishing
ISBN 13 : 9781579612771
Total Pages : 0 pages
Book Rating : 4.6/5 (127 download)
Download or read book Auditing and Attestation written by Nathan M Bisk, JD, CPA and published by Bisk Publishing. This book was released on 2003-10 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 194354686X
Total Pages : 256 pages
Book Rating : 4.9/5 (435 download)
Download or read book Prospective Financial Information written by AICPA and published by John Wiley & Sons. This book was released on 2017-06-12 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: This resource provides interpretive guidance and implementation strategies for all preparation, compilation examination and agreed upon procedures on prospective financial information: Helps with establishing proven best-practices. Provides practical tools and resources to assist with compliance. Exposes potential pitfalls associated with independence and ethics requirements. SSAE No. 18 SSARS No. 23 Preparation and compilation engagements now fall under the SSARSs The attestation engagements require an assertion from the responsible party
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 : American Bar Association. House of Delegates
Publisher : American Bar Association
ISBN 13 : 9781590318737
Total Pages : 216 pages
Book Rating : 4.3/5 (187 download)
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
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 : Steven M Bragg
Publisher :
ISBN 13 : 9781642210576
Total Pages : 588 pages
Book Rating : 4.2/5 (15 download)
Download or read book GAAP Guidebook written by Steven M Bragg and published by . This book was released on 2020-11-08 with total page 588 pages. Available in PDF, EPUB and Kindle. Book excerpt: Generally Accepted Accounting Principles (GAAP) are used as the basis for financial reporting. The original GAAP documents span thousands of pages, and so are difficult to research. The GAAP Guidebook solves this problem by condensing GAAP into a single volume. This book describes the key elements of each topic, how accounting information is disclosed, and where to look in the FASB Codification source documents for additional information. The text contains hundreds of practical examples that show how to apply GAAP to real-world situations, as well as sample journal entries and usage tips. In short, the GAAP Guidebook serves as a handy reference for accountants who need quick answers to difficult problems.
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 : Government Accounting Office
Publisher : www.Militarybookshop.CompanyUK
ISBN 13 : 9781780397030
Total Pages : 242 pages
Book Rating : 4.3/5 (97 download)
Download or read book Government Auditing Standards written by Government Accounting Office and published by www.Militarybookshop.CompanyUK. This book was released on 2012 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
Author : Joanne M. Flood
Publisher : John Wiley & Sons
ISBN 13 : 1118979052
Total Pages : 995 pages
Book Rating : 4.1/5 (189 download)
Download or read book Wiley Practitioner's Guide to GAAS 2015 written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2015-02-17 with total page 995 pages. Available in PDF, EPUB and Kindle. Book excerpt: The all-in-one guide to the latest auditing standards, with clear explanations and more "Wiley Practitioner's Guide to GAAS 2015" offers the most comprehensive coverage of auditing standards, practices, and procedures, clarifying complex guidelines in clear, easy-to-understand language. Each statement is presented individually with explanations and practice notes that highlight main ideas and mandates, giving practitioners a clearer understanding of SAS standards and how they're used. Practical illustrations, checklists and questionnaires guide readers through the auditing process, and updates are highlighted to call attention to recent changes. This useful guide includes background information that sheds light on the reasoning behind each pronouncement, as well as a comprehensive glossary that clarifies unfamiliar or nuanced terms. Coverage also includes interpretations of all new Statements on Standards for Accounting and Review Services Compilation and Review statements, with expert advice on remaining compliant as guidelines change. Auditing standards guide the work of an entire industry, but these standards are frequently revised, and compliance is critical. "Wiley Practitioner's Guide to GAAS 2015" is a complete reference for the auditing professional, logically organized to allow for quick navigation.Understand the real-world application of each standardLearn each standard's effective date and specific mandatesExamine technical alerts, definitions, and interpretationsDevelop techniques for maintaining compliance Identifying, interpreting, and applying the many standards relevant to a particular engagement can be the most difficult part of the auditor's job. This guide simplifies the process by combining the standards, explanations, tools, and expert advice into a single, easily navigated volume. For the auditor who needs to be up to date, "Wiley Practitioner's Guide to GAAS 2015" provides the latest on GAAS compliance.
Author : DONALD E.. WEYGANDT KIESO (JERRY J.. WARFIELD, TERRY D.)
Publisher : John Wiley & Sons
ISBN 13 : 1394276028
Total Pages : 1443 pages
Book Rating : 4.3/5 (942 download)
Download or read book Intermediate Accounting IFRS, International Adaptation written by DONALD E.. WEYGANDT KIESO (JERRY J.. WARFIELD, TERRY D.) and published by John Wiley & Sons. This book was released on 2024-10-06 with total page 1443 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Joanne M. Flood
Publisher : John Wiley & Sons
ISBN 13 : 1119373751
Total Pages : 1040 pages
Book Rating : 4.1/5 (193 download)
Download or read book Wiley Practitioner's Guide to GAAS 2017 written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2017-02-14 with total page 1040 pages. Available in PDF, EPUB and Kindle. Book excerpt: The clearest, easiest-to-use guide to understanding all the clarified standards, including the new attestation standards—fully updated! This comprehensive guide to understanding Generally Accepted Auditing Standards (GAAS) is not just about auditing. It addresses the toughest part of an accountant's job—identifying, interpreting, and applying the many audit, attest, review, compilation, and preparation standards relevant to a particular engagement. Wiley Practitioner's Guide to GAAS 2017 offers a clear and accessible distillation of the official language of GAAS, Statements on Standards for Attestation Engagements (SSAEs), and Statements on Standards for Accounting and Review Services (SSARSs)—as well as advice on exactly how to remain fully compliant with each. Wiley Practitioner's Guide to GAAS 2017 is organized according to the logical arrangement of the clarified standards, presenting each section individually, and explaining how it is related to the engagement process. Guidance is offered on the entire process, in the form of practice notes, checklists, questionnaires, and real-world examples, illustrating how the fundamental requirements of each section are applied. Other key features include: A brief identification of each auditing, SSAE, and SSARS section, with effective dates and tips on how to apply it Highlights of new requirements in the clarified attestation standards Concise listing and descriptions of each section's specific mandates, including definitions Easy-to-read capsule summary of interpretations, plus selected technical alerts Helpful techniques for remaining compliant with each standard New in GAAS 2017: In 2016, the AICPA's Auditing Standards Board completed a major stage of its clarity project and issued SSAE No. 18. The new guidance is effective for reports dated May 1, 2017. SSAE No. 18 replaces the attestation standards, introducing major new requirements that will change practice. In this transition year, guidance on the extant attestation standards is also included. Wiley Practitioner's Guide to GAAS 2017 is completely updated to reflect all the clarified standards and provide valuable implementation information.
