Author : Financial Accounting Standards Board
Publisher :
Page : 26 pages
File Size : 28,11 MB
Release : 2001
Category : Assets (Accounting)
ISBN :
Author : Financial Accounting Standards Board
Publisher :
Page : 11 pages
File Size : 48,8 MB
Release : 2001
Category : Accounting
ISBN :
Author : Financial Accounting Standards Board
Publisher :
Page : 55 pages
File Size : 39,45 MB
Release : 2004
Category : Accounting
ISBN :
Author : John E. Stewart
Publisher : CCH
Page : 822 pages
File Size : 19,77 MB
Release : 2006-11
Category : Business & Economics
ISBN : 9780808090571
CCH Accounting for Leases analyzes FASB Statement No. 13, Accounting for Leases, which was released in November 1976, and the numerous successive Interpretations, Technical Bulletins, and Emerging Issue Task Force consensus issues that have been issued since then. Since Statement's 13 issuance, the FASB has amended the Statement 18 times, issued 6 Interpretations, and 12 Technical Bulletins. Further, the EITF has addressed leasing transactions in more than 30 different Issues (excluding issues related to consolidations of special purpose entities). This publication delves into the complex nature of the criteria set through defining a lease and determining whether it should be accounted for as a sale/purchase or as an operating lease. CCH Accounting for Leases also includes various interpretations and commentary related to investment tax credits (ITC) in the event ITC is reinstated in the future.
Author : AICPA
Publisher : John Wiley & Sons
Page : 1760 pages
File Size : 20,42 MB
Release : 2018-02-13
Category : Business & Economics
ISBN : 1945498927
Pursuant to PCAOB Release No. 2017-001, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards, dated June 1, 2017, the PCAOB adopted a new auditor reporting standard and related amendments that will require the auditor to provide new information about the audit and make the auditor's report more informative and relevant to investors and other financial statement users. The standard and related amendments were subsequently approved by the SEC on October 23, 2017, and are effective as of audits of fiscal years ending on or after December 15, 2017 (except for the “Critical Audit Matters” section of the standard and related amendments, which have a phased effective date). This 2018 edition of the AICPA’s PCAOB Standards and Related Rules includes the newly approved standard The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion (AS 3101). In addition, this title also features updated staff guidance, included a new question and answers section, updated guidance for firms filing the new Form AP, and a new Staff Audit Practice Alert to assist auditors in applying PCAOB standards when auditing companies' implementation of the new FASB revenue accounting standard.
Author : AICPA
Publisher : John Wiley & Sons
Page : 1840 pages
File Size : 15,18 MB
Release : 2020-03-10
Category : Business & Economics
ISBN : 1950688046
Auditors of public companies’ opinions of the accuracy of a financial statement matters for the health of the company are important. This title is a must-have for practitioners, it includes two new auditing standards: Auditing Accounting Estimates, Including Fair Value Measurements (AS 2501) and Using the Work of an Auditor-Engaged Specialist (AS 1210) This guides also includes related amendments to other auditing sections, recently issued staff guidance on these topics, and staff guidance on critical audit matters.
Author : Michael A. Crawford
Publisher : CCH
Page : 996 pages
File Size : 17,61 MB
Release : 2008-11
Category : Business & Economics
ISBN : 9780808092247
Author :
Publisher :
Page : 1370 pages
File Size : 45,61 MB
Release : 2004
Category : Accounting
ISBN :
Author : Judith Weiss
Publisher : CCH
Page : 1540 pages
File Size : 16,82 MB
Release : 2008
Category : Business & Economics
ISBN : 9780808092216
Contains cross references to companion publication: GAAP guide level A.
Author : Frederick L. Feldkamp
Publisher : Aspatore Books
Page : 582 pages
File Size : 38,65 MB
Release : 2005
Category : Business & Economics
ISBN :
?To make the equilibrium that U.S. financial markets achieved in 2004 permanent, its benefits cannot be hidden in a vault. They must be applied to rebuild the productive sector of the U.S. economy and not abused so as to dismantle it. Otherwise, the long-sought financial sector goal of equilibrium will recycle in failure, as the productive sector spirals downward and drags down our financial sector.? (From: ?POSTSCRIPT: IT?S STILL THE PRODUCTIVE SECTOR?)?Since the creation of money, national wealth has periodically been dragged down by the failures of financial markets. Today, an abundance of new information, an explosion of computative capacity and the financial market revolutions which we have watched are, we believe, creating a solution to instability in financial markets that can avoid or resolve crises, if only we will heed the lessons of history. If the U.S. succeeds in creating markets that are immune to crises, the worldwide benefits are truly astonishing. If markets respond in a rational manner, we will demonstrate how crises become profit opportunities, not precursors to recession or depression.? (From: ?PREFACE?)
