'Accounting principle' diaporamas de présentation

GAAP and IFRS Convergence

GAAP and IFRS Convergence. Presented December 18, 2010 at Penn State University Abington by Joel Wagoner, MBA, CPA, CMA, CFM Assistant Professor of Business Administration Arcadia University. GAAP and IFRS Convergence. How do GAAP and International Accounting Standards differ?.

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Financial Accounting: Tools for Business Decision Making

Financial Accounting: Tools for Business Decision Making Kimmel, Weygandt, Kieso ELS Prepared by: Ellen L. Sweatt Georgia Perimeter College Chapter 14 ` Financial Analysis: The Big Picture Chapter 14 Financial Analysis: The Big Picture After studying Chapter 14, you should be able to:

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Accounting Changes and Errors

C. 22. hapter. Accounting Changes and Errors. Objectives. 1. Identify the types of accounting changes. 2. Explain the methods of disclosing an accounting change. 3. Account for a change in accounting principle using the cumulative effect method.

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Reporting and Analyzing Equity

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Analyzing Operating Activities

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Learning Objectives

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Accounting Changes and Error Analysis

Accounting Changes and Error Analysis. Chapter 22. Intermediate Accounting 12 th & 13 th Editions Kieso, Weygandt, and Warfield. KWW slides Prepared by Coby Harmon, University of California, Santa Barbara as modified by Teresa Gordon, University of Idaho. Restatements are common!.

555 views • 38 slides

Accounting Changes and Error Analysis

Accounting Changes and Error Analysis. Chapter 22. Intermediate Accounting 12 th & 13 th Editions Kieso, Weygandt, and Warfield. KWW slides Prepared by Coby Harmon, University of California, Santa Barbara as modified by Teresa Gordon, University of Idaho. Restatements are common!.

582 views • 38 slides

Accounting Changes and Error Analysis

Accounting Changes and Error Analysis. Chapter 22. Intermediate Accounting 12th Edition Kieso, Weygandt, and Warfield. Prepared by Coby Harmon, University of California, Santa Barbara as modified by Teresa Gordon, University of Idaho. Learning Objectives.

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Expenses Outflows of resources incurred in generating revenues.

Income from Continuing Operations. Revenues Inflows of resources resulting from providing goods or services to customers. Expenses Outflows of resources incurred in generating revenues. Gains and Losses Increases or decreases in equity from peripheral or incidental transactions of an entity.

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Accounting Changes and Error Corrections

Accounting Changes and Error Corrections. Learning Objectives. Understand the three different types of accounting changes that have been identified by accounting standard setters.

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ACC 423 UOP Course Tutorial / Tutorialoutlet

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Income Statement

Income Statement. Two most common formats: Single-Step Format Multiple-Step Format. classify all revenues. then subtract all expenses. to arrive at net income. Net Sales $1,000,000 Rental Revenue $525,000 Total Revs $1,525,000. Cost of Goods Sold $725,000

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UNDERSTANDING FINANCIAL STATEMENTS

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UNDERSTANDING FINANCIAL STATEMENTS

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Chapter 2 Accounting Standards

Chapter 2 Accounting Standards. New words and terms. Accounting practice guideline Accounting theory Accounting principle directive GAAP Generally Accepted Accounting Principles. 2.1 Accounting Assumption. Accounting Entity Assumption Going Concern Assumption

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Accounting Changes and Error Corrections

Accounting Changes and Error Corrections. Sid Glandon, DBA, CPA Associate Professor of Accounting The University of Texas at El Paso. Types of Accounting Change. Change in Accounting Principle Change in Accounting Estimates Change in Reporting Entity Correction of errors.

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Generally Accepted Accounting Principle

Generally Accepted Accounting Principle. A generally accepted accounting principle is one of several principles ( or concepts) that are guidelines for financial accounting. The Principle of Consistency.

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ACC 423 NEW Tutorials / acc423dotcom

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ACC 423 New Material-acc423dotcom

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