Financial Accounting Description Accountants 17 pptx

... ORGANIZATIONS In 1993, the Financial Accounting Standards Board issued two new accounting pronouncements, SFAS No. 116, Accounting for Contributions Received and Contributions Made, and No. 117, Fi- nancial ... Association, Diamond Bar, CA, 1997. Financial Accounting Standards Board, Norwalk, CT: Statements of Financial Accounting Concepts: No. 4, “Objectives of Financial Re...

Ngày tải lên: 21/06/2014, 18:20

... 8.3(c)(ii) Revenue(s), 17. 1 17. 8 adjustments and aftercosts, 17. 5 cash discounts, 17. 5(d) employee discounts, 17. 5(d) nature of, 17. 5(a) obligations related to product defects, 17. 5(g) sales allowances, 17. 5(c) sales ... returns, 17. 5(b) trade discounts, 17. 5(d) uncollectible receivables, 17. 5(e) warranties/guarantees, 17. 5(f) ancillary by-product, 17. 6(f) dividends,...

Ngày tải lên: 21/06/2014, 18:20

... • 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 ... (deferred) tax acco...

Ngày tải lên: 21/06/2014, 18:20

... 32,270 ) — ) 32,270 ) Payable from restricted assets: Construction contracts — — — — 17, 760 ) — ) — — — 17, 760 ) — ) 17, 760 ) Fiscal agent — — — — 139 ) — ) — — — 139 ) — ) 139 ) Accrued interest — ... 113,559 ) — ) — — — 113,559 ) — ) 113,559 ) Investments, at cost or amortized cost — — — — 176 ,800 ) — ) — — — 176 ,800 ) — ) 176 ,800 ) Investment in joint venture — — — — 2,300,000...

Ngày tải lên: 21/06/2014, 18:20

... Expected to Be Refinanced,” Statement of Financial Accounting Standards No. 6. FASB, Stamford, CT, 1975. , Accounting for Leases,” Statement of Financial Accounting Standards Board No. 13. FASB, ... 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 Accrual 12...

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... 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

... effect. 40 • 10 PARTNERSHIPS AND JOINT VENTURES 7 Financial Accounting Standards Board, “Related Party Disclosures,” Statement of Financial Accounting Standards No. 57, FASB, Stamford, CT, 1982. sets ... 040% $30,000 100% 40 • 14 PARTNERSHIPS AND JOINT VENTURES (d) ACCOUNTING AND FINANCIAL REPORTING CONSIDERATIONS. As a general rule, the accounting records of limited partnership...

Ngày tải lên: 21/06/2014, 18:20

... $09,254 $13,949 $17, 464 $16,875 Net fixed assets 7,615 8,665 9,254 13,949 17, 464 16,875 Other assets $00,131 $00 ,178 $00 ,176 $01,075 $00,454 $00,426 Other assets $00,131 $00 ,178 $00 ,176 $01,075 $00,454 ... should be explainable. (i) Accounting Period. The accounting period of the estate is determined by the dates set by the fiduciary or by the court for intermediate and final accounti...

Ngày tải lên: 21/06/2014, 18:20

... 10 Accounting for Goodwill, 1.2(c)(iii) Accounting Series Release (ASR) No. 4 Administrative Policy on Financial Statements, 1.2(a)(ii), 2.2(a)(i) Accounting Standards Board (ASB), 2.4(a)(ii) Accounting ... 26.1(d)(iii) tax services, 26.1(d)(i) Accountants International Study Group (AISG), 7.2(a) Accounting estimate, changes in, 9.5(c) Accounting policies, disclosure, 8.8(a)(i)...

Ngày tải lên: 21/06/2014, 18:20

Ngày tải lên: 21/06/2014, 18:20