'Emerging issues task force' diaporamas de présentation

FASB Update

August 14, 2012. FASB Update. Rahul Gupta, Practice Fellow, FASB. The views expressed in this presentation are my own and not the positions of the Financial Accounting Standards Board (FASB). Positions of the FASB are arrived at only after extensive due process and deliberations. Agenda.

644 views • 44 slides

718 views • 42 slides

FASB Update

847 views • 41 slides

Applied Research in Financial Reporting: Text and Cases

Applied Research in Financial Reporting: Text and Cases. Chapter 4 Authoritative Sources of Information. Authoritative Sources of Literature GAAP Hierarchy Indices, Data Bases and Search Engines Manual Indices Electronic Data Bases Search Engines. The Internet Searching the Web

500 views • 33 slides

Chapter 3: Development of the Institutional Structure of Financial Accounting

Chapter 3: Development of the Institutional Structure of Financial Accounting. Historical background in USA How FASB differs from CAP APB Standards setting process Institutional problems facing FASB Sarbanes-Oxley Act Liability crisis. Accounting largely unregulated. Pre 1930.

943 views • 23 slides

Chapter 8 FASB Present and Future

Chapter 8 FASB Present and Future. Consider current situation of FASB. Identify competition to FASB. Consider international GAAP. Debate private vs. public in post-Enron situation. The post-Enron outlook or look out!. FASB Current Situation. 1997-2005 FASB/Accounting Press Bashing

307 views • 22 slides

The FASB ASC

The FASB ASC. On July 1, 2009 the FASB ASC became the single source of generally accepted accounting principles. The FASB ASC became effective for interim and annual periods ending after September 15, 2009. On that date, all pronouncements issued by previous standard setters were superseded. .

244 views • 6 slides