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Discussion Memorandum

Discussion Memorandum
Author: Financial Accounting Foundation. Governmental Accounting Standards Board
Publisher:
Total Pages: 37
Release: 1985
Genre: Accounting
ISBN:

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Contemporary Issues in Financial Reporting

Contemporary Issues in Financial Reporting
Author: Paul Rosenfield
Publisher: Routledge
Total Pages: 587
Release: 2006-04-18
Genre: Business & Economics
ISBN: 1135990107

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With the collapse of Enron and other similar scandals, financial reporting and its relation to corporate governance has become a contentious issue. In this revealing book, author Paul Rosenfield involves the reader in exploring contemporary financial reporting and skilfully highlights the deficiencies in current methods. In doing so it provides a user-oriented guide to the salient issues which affect all aspects of financial accounting. Contemporary Issues in Financial Reporting challenges the reader to critically think through the issues and arguments involved in the practice of financial reporting. It goes to the heart of the most difficult and controversial problems, investigating the major issues and commenting upon the solutions offered in financial reporting literature. The grave defects in current accepted accounting principles are demonstrated and exposed, and alternative solutions are offered. Written by a former Secretary General of the International Accounting Standards Committee, practitioners and accounting scholars alike will find this volume to be an essential addition to their libraries.


An Analysis of Issues Related to Reporting Contributions, Subsidies, Tap Fees, and Similar Inflows to Enterprise and Internal Service Funds and to Entities Using Proprietary Fund Accounting

An Analysis of Issues Related to Reporting Contributions, Subsidies, Tap Fees, and Similar Inflows to Enterprise and Internal Service Funds and to Entities Using Proprietary Fund Accounting
Author:
Publisher:
Total Pages: 56
Release: 1993
Genre: Financial statements
ISBN:

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The Complete CPA Reference

The Complete CPA Reference
Author: Nick A. Dauber
Publisher: John Wiley & Sons
Total Pages: 756
Release: 2013-01-10
Genre: Business & Economics
ISBN: 1118237617

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The newly updated fast-reference problem solver The Complete CPA Desk Reference—the convenient, comprehensive reference professionals have relied on for nearly fifteen years—is now updated in a new Fifth Edition to give today's busy executives and accountants the helpful information they need in a quick-reference format. Packed with practical techniques and rules of thumb for solving day-to-day accounting issues, the new edition helps you quickly pinpoint what to look for, what to watch out for, what to do, and how to do it. In an easy-to-use Q & A format, it covers such useful topics as IFRS standards, internal control over financial reporting financial measures, ratios, and procedures. Includes complete coverage of the Risk Assessment Auditing Standards and Standards of the PCAOB Incorporates Accounting Standards Codification (ASC) throughout the book Adds new chapters on professional ethics and quality controls for CPA firms Features a new section on International Financial Reporting Standards (IFRS) Packed with checklists, samples, and worked-out solutions to a variety of accounting problems, this reliable reference tool is a powerful companion for the complex, ever-changing world of accounting.


Core Concepts of Government and Not-for-Profit Accounting

Core Concepts of Government and Not-for-Profit Accounting
Author: Michael H. Granof
Publisher:
Total Pages: 436
Release: 2003
Genre: Business & Economics
ISBN:

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* Begins with a thorough exploration of the environment and objectives of government and not-for-profit organizations, how they differ from businesses, and how and why the environment and objectives affect the reporting and interpretation of accounting information. * Discusses the reasons for and advantages and limitations of accounting standards throughout the text. * Includes problems that give student the opportunity to gain hands-on experience with recording and reporting accounting information, and explore the purpose of standards and the meaning and usefulness of reported information. * Includes a full chapter on financial analysis for governments and not-for-profit organizations-a topic generally not included in accounting texts. * Discusses the basic financial statements of Orlando, Florida. Orlando was an early adopter of Statement No. 34 and has now prepared three annual reports under the new standards. Orlando's financial report also is available on the Internet. * Each of the chapters on government accounting includes questions designed to help students find information related to the chapter topics and understand the meaning of that information.