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Author: Paul B. W. Miller
Publisher: Irwin Professional Publishing
Published: 1994
Total Pages: 212
ISBN-13:
DOWNLOAD EBOOKThis short book provides biographical information about FASB's people that is not available elsewhere & breaks down their image of aloofness. Moreover, it describes in detail the politics of setting standards & scrutinizes them, using numerous examples.
Author: Alfred M. King
Publisher: John Wiley & Sons
Published: 2006-04-27
Total Pages: 354
ISBN-13: 0470008326
DOWNLOAD EBOOKIs Purchase Price Equal to Fair Value? With the FASB changing the requirements for increasing categories of assets and liabilities to be shown at current fair value, Fair Value for Financial Reporting answers this and other pertinent questions with crystal clarity. Alfred King, a top expert in the field, provides financial executives and auditors with a deep understanding of fair value reporting, the appraisal process, and appraisal services, and demystifies this topic with practical advice and helpful knowledge, making it a trusted reference on the ins and outs of fair value financial disclosure. Fair Value for Financial Reporting highlights the accounting and auditing requirements for fair value information and offers a detailed explanation of how the FASB is going to change "fair value" with topics including: the FASB's fair value proposals; determining the fair value of intangible assets; whether fair value can truly be audited; valuation of liabilities and contingent payments; valuation of hard assets and real estate; why two appraisers come up with different results; auditing of valuation reports; and selecting and working with an appraiser.
Author: United States Government Accountability Office
Publisher: Lulu.com
Published: 2019-03-24
Total Pages: 88
ISBN-13: 0359541828
DOWNLOAD EBOOKPolicymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Author: Paul B. W. Miller
Publisher: McGraw-Hill/Irwin
Published: 1998
Total Pages: 250
ISBN-13:
DOWNLOAD EBOOKThe overall goal of this text is to pull back the veil of mystique that prevents many people from understanding an organization that is very important to the accounting profession and to the US economy. The FASB (Financial Account Standards Board) describes why financial reporting exists, why GAAP are needed, and why the FASB was created. This is a supplement for intermediate accounting courses as well as accounting theory courses.
Author: Pelham Gore
Publisher: Manchester University Press
Published: 1992
Total Pages: 216
ISBN-13: 9780719036330
DOWNLOAD EBOOKThis work investigates why the Financial Accounting Standards Board's Conceptual Framework Project (1973-1985), which sought to set down financial reporting standards for accounting, attracted so much criticism. The author suggests that a CF is expected to bear too heavy a load, but that it cannot furnish the answer to all financial accounting ills. He believes that the best contribution that a CF can offer is that it can provide a focus to the debate that leads to a new financial reporting standard.
Author: United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises
Publisher:
Published: 2004
Total Pages: 224
ISBN-13:
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Publisher: DIANE Publishing
Published: 2002-10
Total Pages: 90
ISBN-13: 9780756728137
DOWNLOAD EBOOKReport after the sudden failure of Enron Corp. Concerns the status of recommendations made by the Panel on Audit Effectiveness (PAE) to enhance the accounting profession's self-regulatory system. The accounting profession maintains a voluntary, self-regulatory system that includes establishing and monitoring compliance with professional standards, disciplining members for improper acts and substandard performance, and conducting oversight of the system. The report: determines the status of the recommendations by the PAE to address limitations of the self-regulatory system; and identifies any gaps in actions taken to implement the Panel's recommend. and their likely impact on overcoming the limitations of the self-regulatory system.
Author: Financial Accounting Standards Board
Publisher:
Published: 1996
Total Pages: 10
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Commerce, Trade, and Consumer Protection
Publisher:
Published: 2004
Total Pages: 150
ISBN-13:
DOWNLOAD EBOOKAuthor: Donald E. Kieso
Publisher: John Wiley & Sons
Published: 2010-06-01
Total Pages: 802
ISBN-13: 047061630X
DOWNLOAD EBOOKUS public companies will have to follow International Financial Reporting Standards as of January 1, 2011. Weygandt’s Financial Accounting: IFRS introduces challenging accounting concepts with examples that are familiar to the student while incorporating the new global accounting standards. Following the reputation for accuracy, comprehensiveness, and currency, Weygandt guides students through financial accounting and the period of transition for IFRS readiness. The text prepares student for the requirements they will follow in the coming years.
