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Retrospective approach - PowerPoint PPT Presentation


Accounting & auditing update

Accounting & auditing update

Jennifer Blake, Senior Manager. Accounting & auditing update. Agenda. New Accounting Standards Proposed Standards Private Company Council. What’s new for 2013?. Comprehensive Income Intangible Assets. Asu 2013-02 comprehensive income. Comprehensive Income.

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744 views • 51 slides



Chapter 20

Chapter 20

Accounting Changes and Error Corrections. Chapter 20. Accounting Changes. Correction of an Error. Error Corrections and Most Changes in Principle. Retrospective. Revise prior years’ statements (that are presented for comparative purposes) to reflect the impact of the change.

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332 views • 20 slides


Marine Ecosystem Responses to Climate-Associated Remote Forcing from the Labrador Sea

Marine Ecosystem Responses to Climate-Associated Remote Forcing from the Labrador Sea

Marine Ecosystem Responses to Climate-Associated Remote Forcing from the Labrador Sea. Andrew J. Pershing University of Maine/ Gulf of Maine Research Institute. Charles H. Greene Cornell University. Collaborators. Outline. Project goals Results Future plans. Goals.

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277 views • 18 slides


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