Accounting Changes PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Accounting Changes PDF full book. Access full book title Accounting Changes by Robert H. Herz. Download full books in PDF and EPUB format.
Author: Robert H. Herz
Publisher: American Institute of Certified Public Accountants (AICPA)
ISBN: 9781937352103
Category : Accounting
Languages : en
Pages : 268
Get Book Here
Book Description
Author: Robert H. Herz
Publisher: American Institute of Certified Public Accountants (AICPA)
ISBN: 9781937352103
Category : Accounting
Languages : en
Pages : 268
Get Book Here
Book Description
Author: Robert Herz
Publisher: Emerald Group Publishing
ISBN: 1786356295
Category : Business & Economics
Languages : en
Pages : 464
Get Book Here
Book Description
This volume, More Accounting Changes, is a revised and updated edition of Herz’s earlier work, reflecting: developments in financial reporting; global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by the SEC and FASB; and more developments in the field.
Author: Financial Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 60
Get Book Here
Book Description
Author: OECD
Publisher: OECD Publishing
ISBN: 9264281282
Category :
Languages : en
Pages : 424
Get Book Here
Book Description
Understanding Financial Accounts seeks to show how a range of questions on financial developments can be answered with the framework of financial accounts and balance sheets, by providing non-technical explanations illustrated with practical examples.
Author: American Institute of Certified Public Accountants. Accounting Principles Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 30
Get Book Here
Book Description
Author: Aloke Ghosh
Publisher:
ISBN:
Category :
Languages : en
Pages : 55
Get Book Here
Book Description
We investigate whether companies strategically change accounting estimates to manipulate earnings, as some claim (“opportunism” hypothesis), or whether these modifications represent changes in the underlying fundamentals of financially troubled or risky companies updating their priors about future expectations because of operational changes (“risk” hypothesis). Using audit fees, propensity to meet or beat earnings forecasts, and restatements as surrogates for managerial opportunism/bias, we find evidence consistent with the risk hypothesis and inconsistent with opportunism hypothesis. Further, consistent with the risk hypothesis, over the years prior to the estimate changes, companies are more prone to idiosyncratic risks such as going concern problems, misstatements, discontinued operations, corporate restructuring, charge-offs, and internal control problems. The lack of evidence supporting the opportunism hypothesis is not surprising because, under US GAAP, companies are required to disclose the “dollar effect” of an accounting estimate change on net income in their financial statements.
Author: Reginald Sydney Gynther
Publisher: Elsevier Science & Technology
ISBN:
Category : Accounting and price fluctuations
Languages : en
Pages : 284
Get Book Here
Book Description
Accounting for Price-Level Changes: Theory and Procedures shows the importance of taking actions to incorporate the effects of changing prices into each firms accounting systems, and encourage the firms to treat this incorporation as a normal routine.
Author:
Publisher:
ISBN:
Category : Contingencies in finance
Languages : en
Pages : 34
Get Book Here
Book Description
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359541828
Category : Reference
Languages : en
Pages : 88
Get Book Here
Book Description
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Author: Ruud G. A. Vergoossen
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 168
Get Book Here
Book Description
