Link to: proquest accounting and tax with standards |
Accounting
rule-making 1. The Evolution of U.S. GAAP part I or here 2.The Evolution of U.S. GAAP: The Political Forces Behind Professional Standards part II or here 3. How the U.S. Accounting Profession Got to Where it is Today: Part I or here 4. How the U.S. Accounting Profession Got to Where it is Today: Part II or here 5. Summary of Evolution of U.S. GAAP |
Role of Government in Setting Accounting Standards |
Accounting
Standards Codification (ASC) |
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Accounting
History
Notes History of Accounting |
omit this
section for Fall, 2014
Meaning of GAAP
Codification
section 105-10
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Principles based vs. Rules based
Accounting Standards Comparison of Principles based and Rules based Standards |
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Accounting
Theory
vs. Accounting Practice Uses of accounting theory |
International accounting
In
response to a question regarding IFRS, [Mary] Schapiro [newly appointed SEC chair] said she has concerns with
the SEC�s current road map for transitioning �I will
take a big deep breath and look at this entire
area again carefully and will not necessarily feel
bound by the existing road map that�s out for
comment,� Schapiro said.
Schapiro highlighted her
concerns about a lack of consistency in the
application of IFRS, the cost for
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Conceptual Foundations Conceptual Framework History On Golden�s Con: Selling False Hope for Real Change to Financial Reporting Quality"Financial statements always have been piles of estimates heaped upon a bunch of guesswork. Look through the footnotes to any company's financial statements, and you'll see that estimates are used for everything from loan-loss reserves, to income-tax and stock-option costs, even revenue." Source: Jonathan
Weil
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Income-General Concepts | Discontinued
Operations
Codification
section 205-20 Reporting results of operations--pre-APB No. 30 |
Combined statement of Income and Retained Earnings | Changes
in
Accounting
Codification
section 250-10 Changes in Accounting for Changes |
Reporting
the results of operations:
Codification
section 225-20 Clean surplus vs. Dirty surplus |
Earnings
per share
Codification
section 260-10 (test No. 1 follows) |
Prior Period Adjustments Codification section 250-10 | Financial reporting and changing prices - FAS 33/89 Codification section 255-10 |
Balance Sheet Issues
still under construction !
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