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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 A Contract to Perform a Survey of the Accounting and Financial Management Practices of the District of Columbia Government by :
Download or read book A Contract to Perform a Survey of the Accounting and Financial Management Practices of the District of Columbia Government written by and published by . This book was released on 1976 with total page 272 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 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:
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.
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:
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.
Author :American Institute of Certified Public Accountants. Task Force on Defense Contract Agencies Publisher : ISBN 13 : Total Pages :94 pages Book Rating :4.3/5 (512 download)
Book Synopsis Audits of Government Contractors by : American Institute of Certified Public Accountants. Task Force on Defense Contract Agencies
Download or read book Audits of Government Contractors written by American Institute of Certified Public Accountants. Task Force on Defense Contract Agencies and published by . This book was released on 1975 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector by : Albuquerque, Fábio
Download or read book Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector written by Albuquerque, Fábio and published by IGI Global. This book was released on 2023-05-18 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: To follow the macroeconomic scenario in which the entities are inserted, financial reporting is constantly evolving. In addition to the topics that need to be considered, there is also an evolution in how the report itself is produced and analyzed where technological developments exert a permanent influence on the process. Several of the trending topics do not fall within the jurisdiction of the competent authorities. The needs of the users of the report also influence the form and content of the report as an element that also changes over time. Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector addresses the latest accounting topics and their practical and educational relations with local and international regulations, standards, and practices. It deals with new challenges and trends in accounting and reporting for organizations from different institutional sectors, including private, public, and non-profit ones. Covering topics such as creative accounting, financial reporting, and stakeholder participation, this premier reference source is an excellent resource for accountants, government officials, business leaders, managers, policymakers, students and educators of higher education, librarians, researchers, and academicians.
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:
Author :American Institute of Certified Public Accountants. Auditing Standards Division Publisher : ISBN 13 : Total Pages :22 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 1991 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Audits of Government Contracts by : United States. General Accounting Office
Download or read book Audits of Government Contracts written by United States. General Accounting Office and published by . This book was released on 1966 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Government Contractor Accounting Practices Survey by :
Download or read book Government Contractor Accounting Practices Survey written by and published by . This book was released on 1988 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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:
