Author : American Institute of Certified Public Accountants. Study on Establishment of Accounting Principles
Publisher :
Page : 708 pages
File Size : 48,16 MB
Release : 1972
Category : Accounting
ISBN :
Author : Melisa F. Galasso
Publisher : John Wiley & Sons
Page : 192 pages
File Size : 24,12 MB
Release : 2020-07-21
Category : Business & Economics
ISBN : 111974721X
Be prepared for change by ensuring that you are current in accounting and auditing developments affecting government. Learn the latest accounting and auditing developments affecting governments by covering these hot topics: Risk assessment Documentation Leases Yellow Book Major program determination New GASB pronouncements
Author : Bruce W. Chase
Publisher : John Wiley & Sons
Page : 288 pages
File Size : 29,9 MB
Release : 2020-06-23
Category : Business & Economics
ISBN : 1119736730
Fundamentals of Governmental Accounting and Reporting features the foundational tenets of governmental accounting and reporting in today's environment. Featuring updated accounting for GASB Statement No. 84, and fiduciary activities, this work reviews underlying concepts and shows how they are applied through real-life examples of CAFR, financial statements and updates of recent GASB standards.Key areas covered include: The governmental environment and GAAP Fund accounting and the financial reporting model Budgeting MFBA Revenues and expenditures Governmental, proprietary, and fiduciary funds Government-wide financial statements CAFR Special purpose governments Deferred outflows of resources and deferred inflows of resources
Author : United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reports, Accounting, and Management
Publisher :
Page : 1790 pages
File Size : 47,82 MB
Release : 1976
Category : Accounting
ISBN :
Author : American Institute of Certified Public Accountants
Publisher :
Page : pages
File Size : 47,93 MB
Release : 1974
Category : Accounting
ISBN :
Author : AICPA
Publisher : John Wiley & Sons
Page : 768 pages
File Size : 31,44 MB
Release : 2020-07-24
Category : Business & Economics
ISBN : 1950688321
From financial reporting to revenue recognition to grants and contracts to auditor report changes, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, this is the practical guidance you need. This must-have resource for nonprofits accounting and auditing professionals is an essential reference that will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. It will help you with the following Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts Gain a full understanding of the accounting issues unique to not-for-profit entities Assist in the implementation of auditor report changes.
Author : Michael A. Crain
Publisher : John Wiley & Sons
Page : 909 pages
File Size : 19,88 MB
Release : 2018-08-08
Category : Business & Economics
ISBN : 1119552257
The highly experienced authors of the Essentials of Forensic Accounting define and explain the disciplined approaches to forensic accounting that lead to a thorough knowledge of the varied specialties within forensic accounting. Through illustrative examples and explanations, this book makes abstract concepts come to life for both seasoned professionals and students and it will help them understand and navigate successfully in this multifaceted area. The Essentials of Forensic Accounting is an indispensable resource delivering matchless knowledge to practitioners, financial managers and students in understanding the complex elements and factors that impact the forensic accounting practice areas. This vital reference resource focuses the elements that must come together to effectively diminish the incidence and impact of fraudulent activities. The book addresses the main themes of Professional Responsibilities and Practice Management Fundamental Forensic Knowledge, Laws, Courts, and Dispute Resolution Specialized Forensic Knowledge, Bankruptcy, Insolvency, and Reorganization
Author : AICPA
Publisher : John Wiley & Sons
Page : 3712 pages
File Size : 48,99 MB
Release : 2019-10-16
Category : Business & Economics
ISBN : 1119669421
Updated as of July 1, 2019, this two-volume set is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected. New to this edition: Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements SAS No. 135, Omnibus Statement on Auditing Standards—2019 SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports Statement on Standards for Forensic Services No. 1, Statement on Standards for Forensic Services
Author : AICPA
Publisher : John Wiley & Sons
Page : 605 pages
File Size : 43,30 MB
Release : 2019-09-16
Category : Business & Economics
ISBN : 1948306638
Developed for preparers of financial statements, independent auditors, and valuation specialists, this guide provides nonauthoritative guidance and illustrations regarding the accounting for and valuation of portfolio company investments held by investment companies within the scope of FASB ASC 946, Financial Services —Investment Companies, (including private equity funds, venture capital funds, hedge funds, and business development companies). It features16 case studies that can be used to reason through real situations faced by investment fund managers, valuation specialists and auditors, this guide addresses many accounting and valuation issues that have emerged over time to assist investment companies in addressing the challenges in estimating fair value of these investments, such as: Unit of account Transaction costs Calibration The impact of control and marketability Backtesting
Author : Pelham Gore
Publisher : Manchester University Press
Page : 216 pages
File Size : 29,88 MB
Release : 1992
Category : Art
ISBN : 9780719036330
This 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.
