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Financial accounting and general topics [[electronic resource] /] / Lynford Graham, D.R. Carmichael
| Financial accounting and general topics [[electronic resource] /] / Lynford Graham, D.R. Carmichael |
| Autore | Graham Lynford |
| Edizione | [12th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2012 |
| Descrizione fisica | 1 online resource (946 p.) |
| Disciplina | 657 |
| Altri autori (Persone) | CarmichaelD. R <1941-> (Douglas R.) |
| Collana | Accountants' handbook |
| Soggetto topico | Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-280-59263-X
9786613622464 1-118-25280-2 1-118-25286-1 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accountants' Handbook; Contents; Preface; About the Editor; About the Contributors; 1 Financial Accounting and Auditing Organizations; 1.1 Role of Financial Accounting and Auditing in the U.S. Economy; 1.2 Accounting Standards in the United States; 1.3 Role of the Securities and Exchange Commission; 1.4 Financial Accounting Standards Board; 1.5 Governmental Accounting Standards Board; 1.6 Federal Accounting Standards Advisory Board; 1.7 American Institute of Certified Public Accountants; 1.8 U.S. Auditing Standards; 1.9 Public Company Accounting Oversight Board
1.10 American Institute of Certified Public Accountants1.11 State Boards and other Organizations; 1.12 Government Accountability Office; 1.13 Role of International Financial Accounting and Auditing Institutions; 1.14 International Accounting Standards Board; 1.15 International Organization of Securities Commissions; 1.16 European Union; 1.17 International Auditing-International Federation of Accountants; 1.18 Summary and Commentary; 2 Framework of Financial Accounting Concepts and Standards: A Historical Perspective; 2.1 Financial Accounting and Reporting 2.2 Why we have a Conceptual Framework2.3 Financial Accounting Standards Board's Conceptual Framework; 2.4 Invitation to Learn More; 2.5 Sources and Suggested References; 3 Future Directions in Financial Accounting Standards: The Potential Role of International Accounting Standards; 3.1 Introduction; 3.2 Necessary Transition Period; 3.3 Case for Adopting One Set of Principles-Based Standards; 3.4 Historical Perspective; 3.5 Formation and Structure of the IASB; 3.6 Structure and Process of the IASB; 3.7 Standards in Force; 3.8 Impediments to Implementation 3.9 Myths and Misconceptions about International Standards3.10 Sources and Suggested References; 4 Financial Statements: Form and Content; 4.1 Introduction; 4.2 Principles Underlying Financial Statements; 4.3 Balance Sheet; 4.4 Income Statement; 4.5 Statement of Stockholders' Equity; 4.6 Statement of Cash Flows; 4.7 Articulation of Financial Statements; 4.8 Financial Statement Disclosure; 4.9 Limitations of Financial Statements; 4.10 International Perspective; 4.11 References to the Historical Accounting Literature; 5 Securities and Exchange Commission Reporting Requirements 5.1 Securities and Exchange Commission5.2 Securities ACT of 1933; 5.3 Securities Exchange ACT of 1934; 5.4 Form 10-K and Regulations S-X and S-K; 5.5 Form 10-Q; 5.6 Form 8-K; 5.7 Proxy Statements; 6 Management Discussion and Analysis; 6.1 Overview; 6.2 Current Guidance; 6.3 Related Accounting Literature; 6.4 External Auditor Involvement; 7 Introduction to Internal Control Assessment and Reporting; 7.1 Introduction; 7.2 Definition of Internal Control; 7.3 Management's Required Reports on Internal Control; 7.4 Management Certifications; 7.5 Independent Auditor's Responsibilities 7.6 Audit Standards |
| Record Nr. | UNINA-9910461619903321 |
Graham Lynford
|
||
| Hoboken, N.J., : John Wiley & Sons, c2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial accounting and general topics [[electronic resource] /] / Lynford Graham, D.R. Carmichael
| Financial accounting and general topics [[electronic resource] /] / Lynford Graham, D.R. Carmichael |
| Autore | Graham Lynford |
| Edizione | [12th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2012 |
| Descrizione fisica | 1 online resource (946 p.) |
| Disciplina | 657 |
| Altri autori (Persone) | CarmichaelD. R <1941-> (Douglas R.) |
| Collana | Accountants' handbook |
| Soggetto topico | Accounting |
| ISBN |
1-280-59263-X
9786613622464 1-118-25280-2 1-118-25286-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accountants' Handbook; Contents; Preface; About the Editor; About the Contributors; 1 Financial Accounting and Auditing Organizations; 1.1 Role of Financial Accounting and Auditing in the U.S. Economy; 1.2 Accounting Standards in the United States; 1.3 Role of the Securities and Exchange Commission; 1.4 Financial Accounting Standards Board; 1.5 Governmental Accounting Standards Board; 1.6 Federal Accounting Standards Advisory Board; 1.7 American Institute of Certified Public Accountants; 1.8 U.S. Auditing Standards; 1.9 Public Company Accounting Oversight Board
1.10 American Institute of Certified Public Accountants1.11 State Boards and other Organizations; 1.12 Government Accountability Office; 1.13 Role of International Financial Accounting and Auditing Institutions; 1.14 International Accounting Standards Board; 1.15 International Organization of Securities Commissions; 1.16 European Union; 1.17 International Auditing-International Federation of Accountants; 1.18 Summary and Commentary; 2 Framework of Financial Accounting Concepts and Standards: A Historical Perspective; 2.1 Financial Accounting and Reporting 2.2 Why we have a Conceptual Framework2.3 Financial Accounting Standards Board's Conceptual Framework; 2.4 Invitation to Learn More; 2.5 Sources and Suggested References; 3 Future Directions in Financial Accounting Standards: The Potential Role of International Accounting Standards; 3.1 Introduction; 3.2 Necessary Transition Period; 3.3 Case for Adopting One Set of Principles-Based Standards; 3.4 Historical Perspective; 3.5 Formation and Structure of the IASB; 3.6 Structure and Process of the IASB; 3.7 Standards in Force; 3.8 Impediments to Implementation 3.9 Myths and Misconceptions about International Standards3.10 Sources and Suggested References; 4 Financial Statements: Form and Content; 4.1 Introduction; 4.2 Principles Underlying Financial Statements; 4.3 Balance Sheet; 4.4 Income Statement; 4.5 Statement of Stockholders' Equity; 4.6 Statement of Cash Flows; 4.7 Articulation of Financial Statements; 4.8 Financial Statement Disclosure; 4.9 Limitations of Financial Statements; 4.10 International Perspective; 4.11 References to the Historical Accounting Literature; 5 Securities and Exchange Commission Reporting Requirements 5.1 Securities and Exchange Commission5.2 Securities ACT of 1933; 5.3 Securities Exchange ACT of 1934; 5.4 Form 10-K and Regulations S-X and S-K; 5.5 Form 10-Q; 5.6 Form 8-K; 5.7 Proxy Statements; 6 Management Discussion and Analysis; 6.1 Overview; 6.2 Current Guidance; 6.3 Related Accounting Literature; 6.4 External Auditor Involvement; 7 Introduction to Internal Control Assessment and Reporting; 7.1 Introduction; 7.2 Definition of Internal Control; 7.3 Management's Required Reports on Internal Control; 7.4 Management Certifications; 7.5 Independent Auditor's Responsibilities 7.6 Audit Standards |
| Record Nr. | UNINA-9910790277803321 |
|
Graham Lynford
|
||
| Hoboken, N.J., : John Wiley & Sons, c2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial accounting and general topics / / Lynford Graham, D.R. Carmichael
| Financial accounting and general topics / / Lynford Graham, D.R. Carmichael |
| Autore | Graham Lynford |
| Edizione | [12th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2012 |
| Descrizione fisica | 1 online resource (946 p.) |
| Disciplina | 657 |
| Altri autori (Persone) | CarmichaelD. R <1941-> (Douglas R.) |
| Collana | Accountants' handbook |
| Soggetto topico | Accounting |
| ISBN |
1-280-59263-X
9786613622464 1-118-25280-2 1-118-25286-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accountants' Handbook; Contents; Preface; About the Editor; About the Contributors; 1 Financial Accounting and Auditing Organizations; 1.1 Role of Financial Accounting and Auditing in the U.S. Economy; 1.2 Accounting Standards in the United States; 1.3 Role of the Securities and Exchange Commission; 1.4 Financial Accounting Standards Board; 1.5 Governmental Accounting Standards Board; 1.6 Federal Accounting Standards Advisory Board; 1.7 American Institute of Certified Public Accountants; 1.8 U.S. Auditing Standards; 1.9 Public Company Accounting Oversight Board
1.10 American Institute of Certified Public Accountants1.11 State Boards and other Organizations; 1.12 Government Accountability Office; 1.13 Role of International Financial Accounting and Auditing Institutions; 1.14 International Accounting Standards Board; 1.15 International Organization of Securities Commissions; 1.16 European Union; 1.17 International Auditing-International Federation of Accountants; 1.18 Summary and Commentary; 2 Framework of Financial Accounting Concepts and Standards: A Historical Perspective; 2.1 Financial Accounting and Reporting 2.2 Why we have a Conceptual Framework2.3 Financial Accounting Standards Board's Conceptual Framework; 2.4 Invitation to Learn More; 2.5 Sources and Suggested References; 3 Future Directions in Financial Accounting Standards: The Potential Role of International Accounting Standards; 3.1 Introduction; 3.2 Necessary Transition Period; 3.3 Case for Adopting One Set of Principles-Based Standards; 3.4 Historical Perspective; 3.5 Formation and Structure of the IASB; 3.6 Structure and Process of the IASB; 3.7 Standards in Force; 3.8 Impediments to Implementation 3.9 Myths and Misconceptions about International Standards3.10 Sources and Suggested References; 4 Financial Statements: Form and Content; 4.1 Introduction; 4.2 Principles Underlying Financial Statements; 4.3 Balance Sheet; 4.4 Income Statement; 4.5 Statement of Stockholders' Equity; 4.6 Statement of Cash Flows; 4.7 Articulation of Financial Statements; 4.8 Financial Statement Disclosure; 4.9 Limitations of Financial Statements; 4.10 International Perspective; 4.11 References to the Historical Accounting Literature; 5 Securities and Exchange Commission Reporting Requirements 5.1 Securities and Exchange Commission5.2 Securities ACT of 1933; 5.3 Securities Exchange ACT of 1934; 5.4 Form 10-K and Regulations S-X and S-K; 5.5 Form 10-Q; 5.6 Form 8-K; 5.7 Proxy Statements; 6 Management Discussion and Analysis; 6.1 Overview; 6.2 Current Guidance; 6.3 Related Accounting Literature; 6.4 External Auditor Involvement; 7 Introduction to Internal Control Assessment and Reporting; 7.1 Introduction; 7.2 Definition of Internal Control; 7.3 Management's Required Reports on Internal Control; 7.4 Management Certifications; 7.5 Independent Auditor's Responsibilities 7.6 Audit Standards |
| Record Nr. | UNINA-9910824093303321 |
|
Graham Lynford
|
||
| Hoboken, N.J., : John Wiley & Sons, c2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||