'Financial statement presentation' diaporamas de présentation

SGAFR/CAFR FROM THE GROUND UP

SGAFR/CAFR FROM THE GROUND UP. Linda Dufresne, CPA Dufresne & Associates, CPA, PA KBLD LLC GNP Services, CPA, PA. Objectives. Introduction to the Certificate of Conformance Program Award for Small Governments Reasons to prepare a CAFR

1.28k views • 113 slides

Rick Stephan Hayes, Philip Wallage, and Hans Gortemaker

Audit Reports and Communication Principles of Auditing: An Introduction to International Standards on Auditing - - Ch. 12. Rick Stephan Hayes, Philip Wallage, and Hans Gortemaker. Management Responsibility for Audit Report - SOx.

693 views • 55 slides

Overview of Accounting Environment and Financial Statements

Overview of Accounting Environment and Financial Statements. WHAT DO ACCOUNTANTS DO?. WHY DO THEY DO WHAT THEY DO?. WHAT ARE THE OUPUTS?. WHO USE THE OUTPUTS? HOW?. Aim of the Accounting Information.

584 views • 47 slides

IIA Detroit Chapter Meeting May 13, 2008 An Introductory Roadmap to IFRS Convergence

IIA Detroit Chapter Meeting May 13, 2008 An Introductory Roadmap to IFRS Convergence. Agenda. How We Got Here Seeking a Global Standard Convergence or Adoption of IFRS Differences between IFRS & US GAAP Considerations, Benefits & Opportunities Be Proactive and Reap the Benefits

604 views • 46 slides

Investments

Investments. Passive Investments. Investments. Investments in Equity Securities. Investments in Debt Securities. Holdings of less than 20% Held-to-maturity securities Available-for-sale securities Trading securities Holdings between 20% and 50% Holdings of more than 50%.

857 views • 44 slides

Disclaimer

U.S. Securities and Exchange Commission Current Accounting Initiatives and Topics Presentation to NARUC Douglas T. Parker Professional Accounting Fellow Office of the Chief Accountant U.S. Securities and Exchange Commission October 13, 2008. Disclaimer.

710 views • 44 slides

General Purpose Insurance Accounting

760 views • 40 slides

Financial Statements IAS 1

Financial Statements IAS 1. Related Standards. Canadian GAAP Reference HB 1400 General Standards of Financial Statement Presentation HB 1505 Disclosure of Accounting Policies HB 1510 Current Assets and Current Liabilities HB 1520 Income Statement HB 1530 Comprehensive Income

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IFRS Update Selected projects

406 views • 31 slides

Cash and Financial Investments

Cash and Financial Investments. Key Internal Controls Cash Receipts. Cash sales Involvement of 2 or more employees Cash Registers Electronic point of sale (POS) systems Collections of receivables Initial listing of cash receipts (mailroom) Custody and prompt depositing of cash receipts

600 views • 30 slides

IFRS

IFRS. IFRS. Professor Wayne H. Shaw May 26, 2011. Where were we last year?. Summary of SEC Position. SEC Comments on Convergence February 23, 2010. Directed staff to develop a Work Plan of Whether When, and How The United States should transition to IFRS

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Swartz Creek Community Schools

348 views • 23 slides

Quality Control Review

262 views • 16 slides

Module 5, Part 1: Operating Income

1.Income statement categories -operating revenues -research and development expenses -restructuring expenses -discontinued operations -extraordinary items 2.Earnings per share . Module 5, Part 1: Operating Income. Sales - COGS = Gross margin - Operating expenses

254 views • 14 slides

ASPE Common Presentation and Disclosure Deficiencies

ASPE Common Presentation and Disclosure Deficiencies. MARCUS Guenther cpa , ca , MBA FocusROI Inc mguenther@focusroi.com. Self-evaluation questions . Do our audit files specifically assess the RMM for financial statement presentation and disclosure and design the appropriate response?

249 views • 14 slides

Additional Assurance Services: Historical Financial Information

Chapter 19. Additional Assurance Services: Historical Financial Information. Types of Attestation Engagements. Examinations Reviews Agreed-upon procedures. Special Reports. Reports on financial statements prepared in accordance with a comprehensive basis of accounting other than GAAP.

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FINANCIAL REPORTING Annual Council Seminar - 2009

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