ACCOUNTANTS’ HANDBOOKVOLUME TWO:Special Industries and Special Topics potx

... Auditing Standards and Audit Reports D AN M. GUY, PhD, CPA Clemson University A LAN J. WINTERS, PhD, CPA Clemson University VOLUME TWO: SPECIAL INDUSTRIES AND SPECIAL TOPICS 27 Oil, Gas, and Other ... CONTRIBUTORS Tenth Edition ACCOUNTANTS’ HANDBOOK VOLUME TWO: Special Industries and Special Topics Luis E. Cabrera, CPA, is a technical manager with the AICPA’s Profess...

Ngày tải lên: 28/06/2014, 00:20

... Auditing Standards and Audit Reports D AN M. GUY, PhD, CPA Clemson University A LAN J. WINTERS, PhD, CPA Clemson University VOLUME TWO: SPECIAL INDUSTRIES AND SPECIAL TOPICS 27 Oil, Gas, and Other ... ACCOUNTING AND GENERAL TOPICS 1 The Framework of Financial Accounting Concepts and Standards R EED K. STOREY, PhD, CPA Financial Accounting Standards Board 2 Financial Accou...

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... AND CONSTRUCTION Securities and Exchange Commission, “Financial Accounting and Reporting for Oil and Gas Producing Activi- ties Pursuant to the Federal Securities Laws and the Energy Policy and ... contamination and hazardous waste disposal and clean up is regulated by the Resource Conservation and Recovery Act of 1976 (RCRA) and the Comprehensive Environ- mental Response,...

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... of safety and soundness laws to be addressed in the compliance report: (1) federal statutes and regulations concerning transactions with insiders and (2) federal and state statutes and regulations ... Currency (OCC) and the Federal Reserve Board (FRB). These entities were responsible for designing and establishing policies and procedures for the regulation and supervision of...

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... and accrue and expense associated costs and re- verse previously reported revenue for refunds and concessions, such as a provision to accept a li- cense fee rate below market. (vii) Returns and ... Abandonments. In the case of abandonments, when no return or only a partial return is permitted, at the time the abandonment is both probable and es- timable, the asset should be writte...

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... the special assessment levy is shown below. Special assessments receivable $XXX Special assessment revenue $XXX Deferred special assessment revenue $XXX When the current special assessments and ... discussion and analysis (MD&A); and (2) determine and demonstrate compliance with finance-related legal and contractual provisions. The requirements concerning the government...

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... Statements and (6) Management’s Discussion and Analysis—for State and Local Governments Statement No. 35 Basic Financial Statements– and (7) Management’s Discussion and Analysis—for Public Colleges and ... NCGA Statements 1, 4, and 5, NCGA Interpretation 8, and GASB Statement Nos. 10, 16, and 18 Technical Bulletin Purpose and Scope of GASB Technical None No. 84-1 Bullet...

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... income (restricted and unrestricted) and all investment gains and losses (re- alized and unrealized) are reported as nonoperating revenues and expenses, in accordance with GASB No. 31 and GASB No. ... improve the efficiency and effectiveness of the health care system, reduce health care fraud and abuse, help ensure security and privacy of health infor- mation, and enforce s...

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... Independent research and development and bid and proposal costs • Royalties and other costs for use of patents • Selling and distribution costs • Travel and relocation costs, as related to: special or ... rearrangement, production planning, and training; loss of useful value of special tooling and special machinery and equipment, which cannot reasonably be used on othe...

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... Business, and Extraordinary, Unusual and Infrequently Occurring Events and Transactions,” APB Opinion No. 30. AICPA, New York, 1973. Accounting Standards Executive Committee, “Accounting for and Reporting ... issuance of 412 earned shares ($14,000 Ϭ $34) and the related adjustments to accrued compensation and deferred income taxes Computation of compensation expense and the rela...

Ngày tải lên: 20/06/2014, 18:20