Professional Judgment in Financial Reporting

Professional Judgment in Financial Reporting PDF Author: Michael Gibbins
Publisher: CICA = ICCA
ISBN:
Category : Business & Economics
Languages : en
Pages : 230

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Book Description
Examines the nature and practice of professional judgement in financial reporting: professional judgement on accounting measurement, presentation and disclosure issues.

Professional Judgment in Financial Reporting

Professional Judgment in Financial Reporting PDF Author: Michael Gibbins
Publisher: CICA = ICCA
ISBN:
Category : Business & Economics
Languages : en
Pages : 230

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Book Description
Examines the nature and practice of professional judgement in financial reporting: professional judgement on accounting measurement, presentation and disclosure issues.

Accounting and Auditing Research and Databases

Accounting and Auditing Research and Databases PDF Author: Thomas R. Weirich
Publisher: John Wiley & Sons
ISBN: 1118416872
Category : Business & Economics
Languages : en
Pages : 277

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Book Description
The easy-to-use, do-it-yourself desk accounting and auditing research database FASB's online GAAP Codification system. The convergence of U.S. GAAP and International Financial Reporting Standards. EDGAR filing and research system. RIA Checkpoint and CCH. Accounting professionals and practitioners need to understand these research databases to reach solutions and achieve maximum results for the organization. Highlighting each pertinent database, Accounting and Auditing Research Databases shows you how to conduct research using a host of databases including RIA, CCH, AICPA's Online Library, FASB Codification, GARS, and eIFRS. Highlights each specific database Step-by-step guidance to research resources Explains how to conduct research using databases including AICPA's Online Library, FASB Codification, and eIFRS Enables you to understand accounting and auditing research to reach solutions Accounting and Auditing Research & Databases: A Practitioner's Desk Reference focuses on the practical aspects of professional accounting and auditing research with step-by-step guidance to research resources to provide you with the skills you need to improve within your organization.

Government Auditing Standards - 2018 Revision

Government Auditing Standards - 2018 Revision PDF Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234

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Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Materiality in Financial Reporting

Materiality in Financial Reporting PDF Author: Francesco Bellandi
Publisher: Emerald Group Publishing
ISBN: 1787438430
Category : Business & Economics
Languages : en
Pages : 442

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Book Description
This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.

Cases in Financial Reporting

Cases in Financial Reporting PDF Author: D. Eric Hirst
Publisher: Prentice Hall
ISBN:
Category : Business & Economics
Languages : en
Pages : 326

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Book Description
For intermediate and financial accounting courses at the MBA and undergraduate level, or a supplement to financial statement analysis texts. This collection of financial accounting cases is designed to help students become financial statement users. Each case utilizes financial statement information (balance sheet, income statement, statement of cash flow and/or footnotes) and a number of topical questions. Students use the financial statement information to infer and interpret the economic events underlying the numbers. Related articles taken from business publications accompany some cases, and information from the articles is incorporated into the case question material. Also available the Pearson Custom Case Program.

Government Auditing Standards

Government Auditing Standards PDF Author: Government Accounting Office
Publisher: www.Militarybookshop.CompanyUK
ISBN: 9781780397030
Category : Business & Economics
Languages : en
Pages : 242

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Book Description
Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.

On Formally Undecidable Propositions of Principia Mathematica and Related Systems

On Formally Undecidable Propositions of Principia Mathematica and Related Systems PDF Author: Kurt Gödel
Publisher: Courier Corporation
ISBN: 0486158403
Category : Mathematics
Languages : en
Pages : 82

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Book Description
First English translation of revolutionary paper (1931) that established that even in elementary parts of arithmetic, there are propositions which cannot be proved or disproved within the system. Introduction by R. B. Braithwaite.

Model Rules of Professional Conduct

Model Rules of Professional Conduct PDF Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216

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Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Accounting Theory

Accounting Theory PDF Author: Ahmed Riahi-Belkaoui
Publisher: Nelson Australia
ISBN: 9780170102858
Category : Accounting
Languages : en
Pages : 566

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Book Description
Provides a comprehensive introduction to accounting theory for students who are majoring in accounting. This text will also provide an evaluation of accounting theory from a number of alternative perspectives and paradigms.

Handbook on Ethics in Finance

Handbook on Ethics in Finance PDF Author: Leire San-Jose
Publisher:
ISBN: 9783030000011
Category : Accounting
Languages : en
Pages : 600

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Book Description