Accounting Standards
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Author | : United States Government Accountability Office |
Publisher | : Lulu.com |
Total Pages | : 88 |
Release | : 2019-03-24 |
Genre | : Reference |
ISBN | : 0359541828 |
Download Standards for Internal Control in the Federal Government Book in PDF, Epub and Kindle
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Author | : R.A. Rayman |
Publisher | : Routledge |
Total Pages | : 244 |
Release | : 2013-09-13 |
Genre | : Business & Economics |
ISBN | : 1134183577 |
Download Accounting Standards: True or False? Book in PDF, Epub and Kindle
Following a spate of high-profile financial scandals (including Enron, WorldCom, and Parmalat), the quality of financial information has come under increasing scrutiny. Many of the accounting standards being imposed on the profession by regulators and standard-setting bodies are now attracting criticism from the business community and the accountancy profession itself. In this book, Anthony Rayman traces a fundamental flaw in the conventional academic wisdom back to the nineteenth century, and proposes an alternative conceptual framework. He argues that effective corporate governance can be achieved, not by expensive and counterproductive regulations (like the US Sarbanes-Oxley Act and some International Accounting Standards), but by an enhanced accounting information system that exposes corporate management to the full rigour of market forces.
Author | : United States Government Accountability Office |
Publisher | : Lulu.com |
Total Pages | : 234 |
Release | : 2019-03-24 |
Genre | : Reference |
ISBN | : 0359536395 |
Download Government Auditing Standards - 2018 Revision Book in PDF, Epub and Kindle
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author | : Jerry J. Weygandt |
Publisher | : John Wiley & Sons |
Total Pages | : 871 |
Release | : 2018-07-18 |
Genre | : Business & Economics |
ISBN | : 1119504309 |
Download Financial Accounting with International Financial Reporting Standards Book in PDF, Epub and Kindle
While there is growing interest in IFRS within the US, interest outside the US has exploded. Weygandt's fourth edition of Financial Accounting: IFRS highlights the integration of more US GAAP rules, a desired feature as more foreign companies find the United States to be their largest market. The highly anticipated new edition retains each of the key features (e.g. TOC, writing style, pedagogy, robust EOC) on which users of Weygandt Financial have come to rely, while putting the focus on international companies/examples, discussing financial accounting principles and procedures within the context of IFRS, and providing EOC exercises and problems that present students with foreign currency examples instead of solely U.S. dollars.
Author | : Karthik Ramanna |
Publisher | : University of Chicago Press |
Total Pages | : 300 |
Release | : 2015-11-09 |
Genre | : Business & Economics |
ISBN | : 022621074X |
Download Political Standards Book in PDF, Epub and Kindle
Assembling compelling and unprecedented evidence, "Political Standards: Accounting for Legitimacy" documents how in subtle ways the rules of corporate accounting a critical institution in modern market capitalism have been captured to benefit industrial corporations, financial firms, and audit firms. In what is perhaps the only independent overview of the accounting industry, Karthik Ramanna begins with a history of corporate accounting and an accessible explanation of how it works today, including the essential roles it plays in defining the fundamental notion of profitability, facilitating asset allocation, and ensuring the accountability of corporations and their managers. From the evidence, Ramanna shows how accounting rule-makers selectively co-opt conceptual arguments from academia and elsewhere to advance the views of the special-interest groups. From this, Ramanna moves on to develop more broadly a new type of regulatory challenge that of producing public policy in a thin political market. His argument is that accounting rules cannot be determined without the substantial expertise and experience of groups that by definition also have strong commercial interests in the outcome." Political Standards" concludes with an exploration of possible solutions to the problem in accounting and that of thin political markets in general, charting avenues for scholarship and practice. Certain to be an eye-opening account of a massive industry central to the modern business world, "Political Standards "will be an essential resource in understanding how the rules of the game business are set, whom they inevitably favor, and how they can be changed for the better of society."
Author | : R. A. Rayman |
Publisher | : Taylor & Francis |
Total Pages | : 248 |
Release | : 2006 |
Genre | : Business & Economics |
ISBN | : 9780415377805 |
Download Accounting Standards Book in PDF, Epub and Kindle
Anthony Rayman explains the failure of the conventional system of accounting and proposes an alternative system to promote the improvement of corporate governance in the market economy.
Author | : United States. Federal Accounting Standards Advisory Board |
Publisher | : |
Total Pages | : 588 |
Release | : 1994 |
Genre | : Finance, Public |
ISBN | : |
Download Statement of Recommended Accounting and Reporting Concepts Book in PDF, Epub and Kindle
Author | : Financial Accounting Standards Board |
Publisher | : |
Total Pages | : 36 |
Release | : 1973 |
Genre | : Accounting |
ISBN | : |
Download Statement of Financial Accounting Standards Book in PDF, Epub and Kindle
Author | : Financial Accounting Standards Board |
Publisher | : |
Total Pages | : 400 |
Release | : 1994 |
Genre | : Accounting |
ISBN | : |
Download Status Report - Financial Accounting Standards Board Book in PDF, Epub and Kindle
Author | : |
Publisher | : |
Total Pages | : |
Release | : 2018 |
Genre | : |
ISBN | : 9781911040682 |
Download IFRS® Standards Book in PDF, Epub and Kindle