Accountants handbook financial accounting and general topic 7th

... issued standards through its Committee on Accounting Procedure (CAP) and Accounting Principles Board (APB) The Financial Accounting Standards Board (FASB) establishes and improves standards of financial ... of financial accounting and reporting for business enterprises is the: a Financial Accounting Foundation (FAF) b Financial Accounting Standards Board (F...

Ngày tải lên: 17/02/2014, 10:20

... of Accounting • Financial accounting provides information to decision makers who are external to the business – Examples include present and future shareholders, present and future creditors, and ... Types of Accounting • Accounting Information Systems – The processes and procedures required to generate accounting information Major Types of Accounting • Nonbusiness Orga...

Ngày tải lên: 15/03/2014, 17:20

... Edition ACCOUNTANTS’ HANDBOOK VOLUME TWO: Special Industries and Special Topics D R Carmichael Paul H Rosenfield JOHN WILEY & SONS, INC Tenth Edition ACCOUNTANTS’ HANDBOOK VOLUME TWO: Special Industries ... disclosure, and analysis Volume Two: Special Industries and Special Topics includes: • • • Comprehensive single-source coverage of the specialized environ...

Ngày tải lên: 20/06/2014, 18:20

... landscaping, and related costs such as permits and inspection fees Construction costs, including onsite material and labor, direct supervision, engineering and architectural fees, permits, and ... Metals and Minerals Metal and mineral inventories usually comprise broken ore; crushed ore; concentrate; materials in process at concentrators, smelters, and refineries; metal; and...

Ngày tải lên: 20/06/2014, 18:20

... customer needs and technological advances to support such complex and specialized transactions Continued financial reform may change the types and nature of permissible banking activities and affiliations ... or the demands placed on both computerized and manual systems Examples include electronic funds transfers, loan servicing, and check processing (b) REGULATION AND SUPERVISION...

Ngày tải lên: 20/06/2014, 18:20

... terminated and accrue and expense associated costs and reverse previously reported revenue for refunds and concessions, such as a provision to accept a license fee rate below market (vii) Returns and ... Decommissioning Costs and Nuclear Fuel (v) Securitization of Stranded Costs, Including Regulatory Assets (vi) SFAS Nos 71 and 101— Expanded Footnote Disclosure 31.12 SOURCES AN...

Ngày tải lên: 20/06/2014, 18:20

... charter (local level) and on general and special statutes of state and local legislatures When governments were simpler and did not provide as many services as 32.2 THE NATURE AND ORGANIZATION OF ... the special assessment levy is shown below Special assessments receivable Special assessment revenue Deferred special assessment revenue $XXX $XXX $XXX When the current speci...

Ngày tải lên: 20/06/2014, 18:20

... followed by contributions to permanent and term endowments, special and extraordinary items, transfers, and beginning and ending net assets (b) REPORTING BY SPECIAL- PURPOSE GOVERNMENTS ENGAGED ONLY ... accounting and financial reporting for grants and similar financial assistance by state and local governments, the GASB issued Statement No 24, “Accounting and Financial Repor...

Ngày tải lên: 20/06/2014, 18:20

... income (restricted and unrestricted) and all investment gains and losses (realized and unrealized) are reported as nonoperating revenues and expenses, in accordance with GASB No 31 and GASB No 34 ... realized gains and losses, unrealized gains and losses on trading securities, and otherthan-temporary impairment losses in the performance indicator, and report unrealized gai...

Ngày tải lên: 20/06/2014, 18:20

... Standards Applicable To Commercial and Nonprofit Organizations Consistency Standards Allocation Standards Fixed Asset Standards Cost of Money Standards Compensation Standards Miscellaneous Standards ... 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...

Ngày tải lên: 20/06/2014, 18:20

... Standards Reform Act, which, if enacted, would have required the SEC to pass on all new standards approved by the FASB The bill stated, in part: “ any new accounting standard or principle, and ... awards to both the employer and the employee; and (d) exhibits illustrating the accounting and federal income tax consequences of hypothetical awards The discussion and exhibits demonstrat...

Ngày tải lên: 20/06/2014, 18:20

... STATEMENTS PRESENTATION AND DISCLOSURE OF PROSPECTIVE FINANCIAL STATEMENTS 38.5 15 15 TYPES OF ACCOUNTANTS’ SERVICES 16 (a) Objectives of Accountants’ Services (b) Standard Accountants’ Services ... performance and reporting standards recognize that the type of service that is appropriate in the circumstances may vary depending on the expected use The AICPA standards provide three s...

Ngày tải lên: 20/06/2014, 18:20

... projection and this report are intended solely for the information and use of [identify specified parties, for example, “XYZ Company and DEF National Bank”] and are not intended to be and should ... earnings, and cash flows, and summaries of significant assumptions and accounting policies of XYZ Company as of December 31, 20XX,* and for the year then ending The accompanying pro...

Ngày tải lên: 20/06/2014, 18:20