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accounting plan
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accounting plan A detailed accounting guide provided by a number of European countries, such as France and Spain. The guide gives definitions of accounting terms, rules for valuation and measurement, model financial statements, and a
chart of accounts. T...
Related newspaper, magazine, and journal articles from HighBeam Research
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Financial statements are trying to do too much.
Financial Executive
; What is the purpose of general purpose financial statements? The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are undergoing a joint project on the Conceptual Framework, arguably the most important project on the boards' agendas. The
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Plain paper financial statements--do they meet the test?
The CPA Journal
; In September 1995, the AICPA Accounting and Review Services Committee (ARSC) issued an exposure draft entitled, Assembly of Financial Statements for Internal Use Only. This proposed Statement on Standards for Accounting and Review Services (SSARS) provides an exemption from the requirements of
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Financial Audit: Restatements to the Department of State's Fiscal Year 2003 Financial Statements.
General Accounting Office Reports & Testimony
; GAO-05-814R September 20, 2005 The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and Congress. We are required to audit these
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Reading and Analyzing Financial Statements: 12 to 15 hours
T + D
; Reading and Analyzing Financial Statements is a fivepart series. The first three are introductory, and the final two are more advanced. The series does a satisfactory job of covering important financial statements and offering advice on how to analyze financial statements.
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Financial Audit: Restatements to the Nuclear Regulatory Commission's Fiscal Year 2003 Financial Statements.
General Accounting Office Reports & Testimony
; GAO-06-30R October 27, 2005 The Secretary of Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and Congress. We are required to audit these
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Financial Audit: Restatements to the Department of Agriculture's Fiscal Year 2003 Consolidated Financial Statements.
General Accounting Office Reports & Testimony
; GAO-06-254R January 25, 2006 The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and Congress. We are required to audit these
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Limited-Use Financial Statements Should Not Limit Audit Work
Beyond Numbers
; The situation The 2004 financial statements of ABC Mortgage Corporation, a provincially regulated mortgage broker, came under the scrutiny of its provincial regulator late that same year. As the result of a subsequent investigation, ABC had to make various changes to its financial statements, and
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What do users of private company financial statements want? Financial statements' primary purpose is to serve the needs of users. But there is a quandary as to who is a "user" and what users need, particularly for private companies. Financial Executives Research Foundation (FERF) examines these needs, from both the preparer and user perspectives.(private companies)
Financial Executive
; Most, if not all, would agree that perhaps the primary objective of financial reporting is serving the needs of users. Broadly speaking, users of financial statements can be categorized as internal and external. Internal users can include company management, owners or directors. External users can
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FASB's Crooch takes issue with FEI's CEO on financial statements.
Financial Executive
; In the President's Page (January/ February 2006), Colleen Cunningham asserted that general-purpose financial statements are trying to do too much. Instead, she specifically asserted that: * Users are causing the FASB to require more information in the statements because disclosures outside the
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PICPA contributes to the defeat of proposed "plain-paper financial statements"
Pennsylvania CPA Journal
; In September 1995, the AICPA's Accounting and Review Services Committee (ARSC) issued one of the most controversial proposed standards in recent memory. The exposure draft, entitled "Assembly of Financial Statements for Internal Use Only," would have radically altered the current requirements of
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