Prospective Financial Information
Prospective Financial Information

Author: AICPA

Publisher: John Wiley & Sons

Published: 2017-06-12

Total Pages: 256

ISBN-13: 194354686X

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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

Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP
Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP

Author: Francesco Bellandi

Publisher: John Wiley & Sons

Published: 2012-05-03

Total Pages: 459

ISBN-13: 1118314301

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Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders’ equity. This book clarifies the process of reporting stockholders’ equity in a manner which can be reconciled under all the relevant standards. “Not only has the author addressed the informational needs of the players in the accounting industry, he has also drawn, based on his vast experience, practical implications of reporting under both standards.” —Noraini Mohd Nasir, Journal of Financial Reporting and Accounting

Report and Recommendations Pursuant to Section 133 of the Emergency Economic Stabilization Act Of 2008
Report and Recommendations Pursuant to Section 133 of the Emergency Economic Stabilization Act Of 2008

Author: Barry Leonard

Publisher: DIANE Publishing

Published: 2010-11

Total Pages: 259

ISBN-13: 143792512X

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In 2008, the Emerg. Econ. Stabilization Act was signed into law. It mandates a study on mark-to-market accounting standards as provided by Financial Accounting Standards Board Statement of Financial Accounting Standards No. 157, Fair Value Measure. (SFAS 157). SFAS 157 does not itself require mark-to-market or fair value (FV) accounting. Rather, other accounting standards require what is more broadly known as FV, of which mark-to-market accounting is a subset. SFAS 157 defines FV, estab. a framework for measuring FV in generally accepted accounting principles, and requires expanded disclosures about FV measurements. This report considered the issue of FV accounting, incl. both mark-to-market accounting and SFAS 157.

Statement of Cash Flows: Preparation, Presentation, and Use
Statement of Cash Flows: Preparation, Presentation, and Use

Author: Tom Klammer

Publisher: John Wiley & Sons

Published: 2018-03-02

Total Pages: 279

ISBN-13: 111950905X

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Disposed to numerous challenges and shortcomings, a cash flow statement is one of the most important financial statements for business. This book introduces the accountant to, and helps to boil down, the intricacies of the overall cash flow statement and its three major sections. Readers will review options for statement of cash flows preparation and presentation and methods to improve cash flow analysis. They will also explore the requirements of the statement of cash flows guidance and related standards, and learn how to make appropriate classifications of transactions and events. This book includes new changes resulting from FASB ASU No. 2016-15, Statement of Cash Flows (Topic 230), Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force), and FASB ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force). This book will help accounants to: Recall the fundamental cash flow reporting requirements. Recall how to prepare a statement of cash flows using both the direct and indirect method of presenting operating information. Identify when investing and financing cash flows can be reported net. Identify cash flow transactions as operating, investing, or financing. Indicate how to present and disclose significant transactions that have no direct cash flow effect. Recall how to report selected operating items such as interest, taxes, and receivables.

An Executive's Guide for Moving from US GAAP to IFRS
An Executive's Guide for Moving from US GAAP to IFRS

Author: Peter Walton

Publisher: Business Expert Press

Published: 2009-08-01

Total Pages: 141

ISBN-13: 1606490249

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This book will explain the complex inter-relationships between the International Accounting Standards Board (the creator of IFRS), the Financial Accounting Standards Board (FASB) and the Canadian Accounting Standards Board (AcSB), their work programme and their plans for the future.

Author:

Publisher: John Wiley & Sons

Published:

Total Pages: 738

ISBN-13: 1394277962

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Understanding Accounting Academic Research
Understanding Accounting Academic Research

Author: Stephen R. Moehrle

Publisher: Emerald Group Publishing

Published: 2013-06-25

Total Pages: 298

ISBN-13: 1781907641

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Accounting scandals such as Enron and WorldCom ushered in several regulatory overhauls including Sarbanes-Oxley. This monograph summarizes and synthesize a decade of academic research to develop an evolving dominant explanation around these myriad changes.