Financial Accounting Description Accountants 16 potx
Financial Accounting Description Accountants_4 potx
... Budgetary accounting procedures thus have no effect on the financial position or results of operations of a governmental entity. Encumbrances. An encumbrance, which is unique to governmental accounting, ... allot- ment system: 32.4 GOVERNMENTAL ACCOUNTING PRINCIPLES AND PRACTICES 32 • 43 NAME OF GOVERNMENTAL UNIT Budget Versus Actual Expenditures and Encumbrances by Activity for Accounti...
Ngày tải lên: 21/06/2014, 18:20
Financial Accounting Description Accountants_12 potx
... Plans,” Statement on Standards for Accounting and Review Services No. 6. AICPA, New York, 1986. , Accounting and Financial Reporting for Personal Financial Statements,” Accounting Standards Divi- sion, ... Improvement.” CPA Journal, December 1984, p. 42. Financial Accounting Standards Board, Accounting for Contingencies,” Statement of Financial Accounting Standards No. 5. FA...
Ngày tải lên: 21/06/2014, 18:20
Financial Accounting Description Accountants_16 potx
... 14.9 Debt securities, 16. 5 accounting after acquisition, 16. 5(b) available-for-sale, 16. 5(b)(iii) held-to-maturity, 16. 5(b)(i) trading, 16. 5(b)(ii) transfers between categories, 16. 5(b)(iv) bank investment ... 29.2(s) disclosures, 16. 5(d) initial recognition and measurement, 16. 5(a) available-for-sale, 16. 5(a)(iii) held-to-maturity, 16. 5(a)(i) trading, 16. 5(a)(ii) repo...
Ngày tải lên: 21/06/2014, 18:20
THE FINANCIAL ACCOUNTING STANDARDS BOARD ACT potx
... companies’ financial reports, diminishing opportunities for the obfuscation of financial facts through manipulation of accounting standards. Our goal with the draft legislation is to improve the financial ... you holding this important hearing on accounting standards and featuring the Financial Accounting Standards Board. A very tiny percentage of the total accounting comm...
Ngày tải lên: 15/03/2014, 22:20
Financial Accounting Description Accountants_2 docx
... • Accounting for contingencies • Accounting for leases • Revenue collected subject to refund • Refunds to customers • Accounting for compensated absences 31.7 ... “Regulated Enterprises Accounting for Abandonments and Disal- lowances of Plant Costs,” and SFAS No. 92, “Regulated Enterprises Accounting for Phase-In Plans.” Also, SFAS No. 144, Accounting for the ... $0— Total $0,034) Ne...
Ngày tải lên: 21/06/2014, 18:20
Financial Accounting Description Accountants_5 pdf
... 1995. Financial Accounting Standards Board, “Classification of Short-Term Obligations Expected to Be Refinanced,” Statement of Financial Accounting Standards No. 6. FASB, Stamford, CT, 1975. , Accounting ... Requirements 10 33.2 NOT-FOR-PROFIT ACCOUNTING PRINCIPLES AND REPORTING PRACTICES 10 (a) Principal Accounting and Reporting Requirements 10 (b) Basis of Accounting: Cash or Ac...
Ngày tải lên: 21/06/2014, 18:20
Financial Accounting Description Accountants_6 pptx
... entities. 33.3 SPECIFIC TYPES OF ORGANIZATIONS In 1993, the Financial Accounting Standards Board issued two new accounting pronouncements, SFAS No. 116, Accounting for Contributions Received and Contributions ... Association, Diamond Bar, CA, 1997. Financial Accounting Standards Board, Norwalk, CT: Statements of Financial Accounting Concepts: No. 4, “Objectives of Financial...
Ngày tải lên: 21/06/2014, 18:20
Financial Accounting Description Accountants_13 pot
... $037,000 $07,000 $15,000 $15,000 March $054,000 $03,000 $03,000 $16, 000 $16, 000 $16, 000 Totals $132,000 $21,000 $61,000 $34,000 $16, 000 40.6 LIMITED PARTNERSHIPS (a) DEFINITION OF LIMITED PARTNERSHIPS. ... effect. 40 • 10 PARTNERSHIPS AND JOINT VENTURES 7 Financial Accounting Standards Board, “Related Party Disclosures,” Statement of Financial Accounting Standards No. 57, FASB, S...
Ngày tải lên: 21/06/2014, 18:20