Accountants handbook financial accounting and general topic 7th
Tài liệu FINANCIAL ACCOUNTING AND ACCOUNTING STANDARDS ppt
... 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 (FASB) c Financial Accounting Standards Advisory ... standards of financial accounting and reporting The Governmental Accounting Standards Board (GASB) is responsible for developing standards to regulate state and local government reporting The Accounting...
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Financial Accounting and Its Environment doc
... 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 Organization Accounting ... accounting needs of organizations which not attempt to earn a profit, such as hospitals, colleges, and churches Overview of Financial Accounting Past Transactions and Other Economic Events Financial...
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Accountants’ Handbook Special Industries and Special Topics 10th Edition_1 ppt
... 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 environmental and accounting considerations for key industries, ... subscription for this update service Tenth Edition ACCOUNTANTS’ HANDBOOK VOLUME TWO: Special Industries and Special Topics CHAPTER 27 OIL, GAS, AND OTHER NATURAL RESOURCES Richard P Graff, CPA...
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Accountants’ Handbook Special Industries and Special Topics 10th Edition_2 doc
... 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 joint and by-products ... RECLAMATION AND REMEDIATION The mining industry is subject to federal and state laws for reclamation and restoration of lands after the completion of mining Historically, costs to reclaim and restore...
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Accountants’ Handbook Special Industries and Special Topics 10th Edition_3 potx
... 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 OF BANKS AND SAVINGS ... 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 national and state banks,...
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Accountants’ Handbook Special Industries and Special Topics 10th Edition_5 potx
... 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 AND SUGGESTED REFERENCES ... area Rates Accounting and reporting Issuance of debt and equity securities Construction, sale, lease, purchase, and exchange of operating facilities Standards of service and operation This chapter...
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Accountants’ Handbook Special Industries and Special Topics 10th Edition_6 pot
... 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 special assessments and ... statements of certain special entities.” (Special entities are organizations that can either be privately or governmentally owned and include colleges and universities, hospitals, and utilities.) The...
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Accountants’ Handbook Special Industries and Special Topics 10th Edition_8 pptx
... 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 Reporting for Certain Grants and ... recognition, measurement, and reporting of grants and other financial assistance received and given by state and local governments including: • • • “Pass-through” grants Food stamps and similar voucher...
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Accountants’ Handbook Special Industries and Special Topics 10th Edition_10 potx
... 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 gains and losses on ... improve the efficiency and effectiveness of the health care system, reduce health care fraud and abuse, help ensure security and privacy of health information, and enforce standards for transacting...
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Accountants’ Handbook Special Industries and Special Topics 10th Edition_11 pot
... 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 to: special or mass ... 15 • Issue and amend regulations Issue standards, and amend existing standards, to achieve uniformity and consistency in the cost accounting principles followed by prime contractors and subcontractors...
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Accountants’ Handbook Special Industries and Special Topics 10th Edition_13 pdf
... 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 demonstrate the ... based on the specific terms of the award and the authoritative accounting literature and the tax laws and rulings in effect at the time of the award State and local income tax consequences of stock-based...
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Accountants’ Handbook Special Industries and Special Topics 10th Edition_14 ppt
... 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 standard accountants’ ... engagement team with supervision and review responsibilities to understand the nature, timing, extent, and results of procedures performed, and the information obtained and (2) indicate the engagement...
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Accountants’ Handbook Special Industries and Special Topics 10th Edition_15 potx
... 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 projection and this ... Standards for Accounting and Review Services No AICPA, New York, 1978 , Auditing Standards Board, “Attestation Standards: Revision and Recodification,” Statement on Standards for Attestation Engagements...
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