Link to: proquest accounting and tax with standards |
![]() 1. The Evolution of U.S. GAAP part I or here 2.The Evolution of U.S. GAAP: The Political Forces Behind Professional Standards part II or here 3. How the U.S. Accounting Profession Got to Where it is Today: Part I or here 4. How the U.S. Accounting Profession Got to Where it is Today: Part II or here 5. Summary of Evolution of U.S. GAAP |
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![]() History of Accounting |
omit this
section for Fall, 2014
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In
response to a question regarding IFRS, [Mary] Schapiro [newly appointed SEC chair] said she has concerns with
the SEC’s current road map for transitioning “I will
take a big deep breath and look at this entire
area again carefully and will not necessarily feel
bound by the existing road map that’s out for
comment,” Schapiro said.
Schapiro highlighted her
concerns about a lack of consistency in the
application of IFRS, the cost for
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![]() Reporting results of operations--pre-APB No. 30 |
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![]() Changes in Accounting for Changes |
![]() Clean surplus vs. Dirty surplus |
![]() (test No. 1 follows) |
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Balance Sheet Issues
still under construction !
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