Download or read book 2001 Original Pronouncements written by Financial Accounting Standards Board (FASB) and published by Wiley. This book was released on 2001-08-31 with total page 1430 pages. Available in PDF, EPUB and Kindle. Book excerpt: These annual resources contain all the original pronouncements put forth by the FASB and AICPA. Contains the Statements of. * Financial Accounting Standards issued by the Financial Accounting Standards Board and material issued by the AICPA or its committees.
Download or read book FASB Original Pronouncements 1990 91 Edition written by (FASB) Financial Accounting Standards Board and published by Irwin Professional Publishing. This book was released on 1990 with total page 1290 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Original Pronouncements written by and published by . This book was released on 2008 with total page 2304 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book 2005 Original Pronouncements written by Financial Accounting Standards Board (FASB) and published by Wiley. This book was released on 2005-08-29 with total page 1818 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2005 FASB Accounting Standards publications give accounting professionals and financial executives a complete source of the current authoritative accounting pronouncements issued by the FASB and its predecessors. ORIGINAL PRONOUNCEMNTS The 2005 Original Pronouncements contains the FASB and AICPA pronouncements in three volumes: * Original Pronouncements: Volume I-FASB Statements 1-120 (0-471-73791-7) * Original Pronouncements: Volume II- FASB Statements 121-154 (0-471-73791-7) * Original Pronouncements: Volume III-AICPA Pronouncements and FASB Interpretations, Technical Bulletins, FASB Staff Positions, and Concepts Statements (0-471-73791-7) Features * All Pronouncements amended by subsequent pronouncements reflect those amendments. * New in 2005-includes all current FASB Staff Positions. * Status pages before each pronouncement identify sources of changes and other pronouncements affected by that pronouncement Completely superseded Pronouncements that may no longer be applied are omitted, and status pages are retained for these omitted pronouncements. * EITF Issues and AICPA Accounting Standards Executive committee (AcSEC) Statements of Position and Practice Bulletins are cross-referenced on applicable status pages. * Separate appendixes identify amended paragraphs, effective dates for all pronouncements, and topics discussed by the FASB Emerging Issues Takes Force (EITF). * Volume III contains the appendixes and a topical index to material in the Original Pronouncements and Current Text volumes. EITF Issues, and the FASB's question-and-answer Special Reports and FASB Staff Positions. CURRENT TEXT The 2005 Current Text is an integration of financial accounting and reporting standards arranged by topic for General and Industry Standards and includes all currently effective (as of June 1, 2005) FASB Statements, Interpretations, and Technical Bulletins and AICPA APB Opinions, Interpretations, and Accounting Research Bulletins in two volumes: * Current Text Volume I- General Standards-Sections A06 to N35 (0-471-73789-5) * Current Text: Volume II: General Standards-Sections P16 to V18 and Industry Standards (0-471-73789-5 Features * Arranged alphabetically by topics for easy reference. * EITF Issues are listed by topic and where applicable linked to specific paragraphs. * AICPA AcSEC Statements of Position and Practice Bulletins are listed by topic where applicable. * FASB's questions-and-answer Special Reports and FASB Staff Positions are included by topic. * Links current Text paragraphs to the Original Pronouncements in a Volume II appendix. * Contains the appendixes and topical index as described above for Volume III of Original Pronouncements.
Download or read book Original Pronouncements written by Financial Accounting Standards Board (Norwalk, Connecticut) and published by Irwin Professional Publishing. This book was released on 1991-07 with total page 1398 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting Text and Cases written by Robert Newton Anthony and published by . This book was released on 1995 with total page 1080 pages. Available in PDF, EPUB and Kindle. Book excerpt: ACCOUNTING: Text and Cases, 10/E is a 28 chapter book. Chapters 1-14 cover financial accounting, while Chapters 15-21 cover management accounting, and Chapters 22-28 focus on broader issues of control and corporate strategy. The approximately 120 cases that largely make up the end-of-chapter material are a combination of classic Harvard style cases, as well as extended problems.. . New to this edition is the inclusion of 2-3 problems per chapter. These problems, while not as involved as the case material, allow the students to exercise the concepts demonstrated in each chapter. The goal of the problem material is to provide a transition to the case material, which is a response to customer requests. .
Download or read book Subject Guide to Books in Print written by and published by . This book was released on 1997 with total page 3126 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book GAAS Guide written by Mark S. Beasley and published by CCH. This book was released on 2008 with total page 1172 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GAAS Guide describes the engagement standards, practices and procedures in use today--including Statements on Auditing Standards (SASs) and their Interpretations, Statements on Standards for Attestation Engagements (SSAEs) and their Interpretations, and Statements on Standards on Accounting and Review Services (SSARSs) and their Interpretations and their relationship to the PCAOB's standards.
Download or read book State and Local Governmental Developments written by and published by . This book was released on 1996 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Mastering Accounting Research for the CPA Exam written by Anita L. Feller and published by John Wiley & Sons. This book was released on 2008-06-02 with total page 207 pages. Available in PDF, EPUB and Kindle. Book excerpt: STUDY AIDS/CPA (Certified Public Accountant) The first CPA review product of its kind to address the three research components of the CPA Exam You're a CPA Exam candidate. You've survived all those technical accounting courses and advanced courses on systems, auditing, cost accounting, and tax, and now you're ready to take the big exam. But perhaps in those intermediate or advanced courses, you didn't receive enough exposure to research in the accounting standards, the auditing standards, or the tax code. Help has arrived. Now in a fully revised second edition, Mastering Accounting Research for the CPA Exam provides CPA candidates with a thorough foundation of the authoritative literature, knowledge of the standards, and strategies for researching the infobases for FAR (Financial Accounting and Reporting), AUD (Audit and Attestation), and REG (Regulation). Easy to follow and apply, the new edition of this concise, user-friendly guide brings CPA Exam candidates up to speed quickly on the research component of the Exam and: * Updates all references to Web addresses and information on obtaining infobases * Informs readers on changes to accounting standards * Helps students review on the spot with quick study lists for FAR, AUD, and REG * Offers new coverage and discussion of FAS 155 - 159 * Includes new practice review problems at the end of each chapter Without over-your-head technical jargon, author and CPA Anita Feller clearly explains and illustrates the research strategies for FAR, AUD, and REG that every CPA Exam candidate needs to ace the simulation sections of the CPA Exam.
Download or read book Federal Energy Regulatory Commission Reports written by United States. Federal Energy Regulatory Commission and published by . This book was released on 1998 with total page 2270 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corruption in Asia written by Timothy Lindsey and published by Federation Press. This book was released on 2002 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: Multilateral and bilateral aid agencies now direct much of their East Asia activities to so-called ''governance'' reform. Almost every major development project in the region must now be justified in these terms and will usually involve an element of legal institutional reform, anti-corruption initiatives or strengthening of civil society - and often a mix of all of these. Most are, in fact, major exercises in social engineering. Aid agencies and major multilateral players like the IMF, the World Bank and the Asian Development Bank, are attempting not just to improve governance systems and combat corruption but, implicitly, to restructure entire national political systems and administrative structures. ''Conditionality'' puts real weight behind these projects. If successful, they could transform the face of East Asia. Defining ''governance'' and understanding ''corruption'' are therefore not minor issues of terminology. However, a great deal of optimism is required to believe that social engineering for good governance will succeed in either Indonesia or Vietnam within the foreseeable future. In Indonesia, there is neither the political will nor the mechanism to act, since the legal system is itself utterly corrupted. Better laws have been passed, but they fail in implementation. In Vietnam the problems are somewhat different, but the outcomes are similar. Corruption is widely recognised to be a major political, social and economic issue - even by the Party itself - but few cases are ever tried. The bureaucracy (including the legal system) and the party are so complicit that reform is impossible. These systemic problems point to the basic flaw in the good governance agenda and strategy. A politically powerful alliance of foreign and domestic interests is necessary. Foreign multilateral agencies, donors and NGOs are able to set the international policy agenda, but their domestic allies are politically weak. In the absence of rule of law, the basic institutions of these transitional societies remain largely as they were and there is, as yet, no viable alternative system in either Indonesia or Vietnam. The argument of this book is that more might be achieved sooner by much better understanding of political, legal, commercial and social dynamics in Indonesia and Vietnam, not as they are meant to be but as they are. Multilateral agencies, donors, NGOs, business firms and scholars on the one hand; and local politicians, bureaucrats, business people, lawyers, journalists, academics, and NGOs on the other hand have much usefully to discuss. Only out of that dialogue, a dialogue between the world as it is and the world of ideals, can steady progress be made. This book examines these problems initially in an abstract theoretical sense before testing the frameworks thus established through a series of case studies of Indonesia and Vietnam, two very different Asian states: one (Vietnam) still socialist but in difficult transition from command economy to a limited market structure; the other (Indonesia) embracing a market economy and an emerging democratic system; one with a Confucian legal and political tradition, the other not; one with a socialist, the other a civil law, legal system. The book is divided into three parts. The first, ''Frameworks'', establishes some theoretical approaches to the problem of corruption and governance (including a East European example). The second part looks at case studies from Indonesia; and the third part looks specifically at Vietnam. Relevant legislation and judicial decisions can be found in the table of cases and a detailed glossary and list of abbreviations will assist readers unfamiliar with the countries under examination.ABOUT THE CONTRIBUTORSIbrahim Assegaf is the Executive Director of the Centre for Indonesian Law and Policy Studies (Pusat Studi Hukum dam Kebijakan Indonesia) and the Managing Director of the Indonesian law website, http://www.hukumonline.com. He is also a member of the Steering Committee for the Establishment of the Anti-Corruption Commission and for the UNDP''s Partnership for Governance Reform. Paul Brietzke is a Professor at Valparaiso University Law School (USA) and from January 1999 to August 2000 was Legal Advisor at the then Ministry of Justice of Indonesia in Jakarta. Howard Dick is an Associate Professor in the Australian Centre for International Business, University of Melbourne, Australia. John Gillespie is Associate Professor in the Law School, Deakin University, Melbourne, Australia. Gary Goodpaster is Professor of Law Emeritus, University of California School of Law, Davis; and former Chief of Party, Partnership for Economic Growth, a joint economic policy development project of USAID and the Government of Indonesia. Leslie Holmes is a Professor of Political Science and Director of the Contemporary Europe Research Centre at the University of Melbourne, Australia. He is also the President of the International Council for Central and East European Studies. Kanishka Jayasuriya is Senior Research Fellow, South East Asia Research Centre, City University of Hong Kong Tim Lindsey is Director of the Asian Law Centre and an Associate Professor in the Law School, both at the University of Melbourne, Australia. Elizabeth Maitland is Associate Director of the Australian Centre for International Business, University of Melbourne. Pip Nicholson is Associate Director (Vietnam) of the Asian Law Centre and a Senior Fellow of the Law School, both at the University of Melbourne, Australia. Veronica Taylor is Professor of Law and Director of the Asian Law Center, University of Washington, Seattle.
Download or read book The Future of Investment Arbitration written by Catherine A. Rogers and published by Oxford University Press. This book was released on 2009-04-16 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: Investment arbitration is at the cutting edge of international law and dispute resolution, and is predicted to be a major factor in the development of the global economic system in years to come. This one-volume monograph contains contributions from leading experts on a wide range of topics of both theoretical importance and practical implication that will affect the future of investment arbitration. The highly innovative chapters combine to form a constructive and valuable discussion for all in the arbitration field. The contributors, chosen to represent the full spectrum of perspectives, are leading arbitration experts from all over the world, including ICSID insiders, US government officials, UNCTAD research personnel, seasoned investment arbitrators and counsel, and renowned legal scholars. The book is divided into three themes, with the first centering on the adequacy of UNCITRAL and ICSID arbitration rules, with particular attention to recent and proposed changes. The second theme focuses on the future of bilateral investment treaties, discussing trends in the interpretation of treaty provisions and the debate concerning the efficacy of the treaties in benefiting developing countries. The third theme revolves around the public function of investment arbitration decisions, including the use of arbitration to resolve disputes between sovereigns and the arbitrators' role as a guardian of international public policy. The Future of Investment Arbitration is unique in its outstanding range of topics and the expertise of the contributors. It previews and guides future directions in the field, as well as discussing the larger policy implications of specific rules. It includes cutting-edge analysis of empirical research regarding BITS that is essential to evaluating many assumptions about investment law and arbitration. Finally, the book takes a broad perspective, examining the rules discussed within the larger structural context of investment arbitration, and drawing investment arbitration into the wider setting of international law and corporate governance.
Download or read book The Economics and Politics of Accounting written by Christian Leuz and published by OUP Oxford. This book was released on 2005-09-15 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: · What is the role of accounting in security valuation, decision making and contracting? · What can we learn from economics-based research in accounting? · What is the role of auditing and how can accounting standards be enforced? · What are the cost and benefits of accounting and disclosure regulation? · What is the role of accounting in society? · How does lobbying affect the political process of standard setting? · What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.
Download or read book Original Pronouncements Accounting Standards as of June 1 1991 written by A. Rushton and published by Irwin Professional Publishing. This book was released on 1991-07 with total page 1386 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Empire of the Tetrarchs written by Simon Corcoran and published by Oxford University Press. This book was released on 2000 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: The era of Diocletian and Constantine is a significant period for the Roman empire, with far-reaching administrative changes that established the structure of government for three hundred years a time when the Christian church passed from persecution to imperial favour. It is also a complexperiod of co-operation and rivalry between a number of co-emperors, the result of Diocletian's experiment of government by four rulers (the tetrarchs). This book examines imperial government at this crucial but often neglected period of transition, through a study of the pronouncements that theemperors and their officials produced, drawing together material from a wide variety of sources: the law codes, Christian authors, inscriptions, and papyri. The study covers the format, composition, and promulgation of documents, and includes chronological catalogues of imperial letters and edicts,as well as extended discussions of the Gregorian and Hermogenian Codes, and the ambitious Prices Edict. Much of this has had little detailed coverage in English before. There is also a chapter that elucidates the relative powers of the members of the imperial college. Finally, Dr Corcoran assesseshow effectively the machinery of government really matched the ambitions of the emperors. The additional notes in this revised edition of the hardback contain details of recent epigraphic work and discoveries, especially from Ephesus, as well as an account of a long ignored rescript ofDiocletian.
Download or read book Wiley Practitioner s Guide to GAAS 2015 written by Joanne M. Flood and published by John Wiley & Sons. This book was released on 2015-02-16 with total page 992 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This comprehensive guide to understanding Generally Accepted Auditing Standards (GAAS) addresses the toughest part of an accountant's job--identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement ... In 2014, the AICPA's Auditing Standards Board (ASB) issued the final standard in its clarity project--Using the Work of Internal Auditors. The ASB also issued new guidance on comfort letters, and the PCAOB has a new standard on auditing supplemental information. GAAS 2015 is completely updated to reflect the clarified standards and other new guidance."--Back cover.
