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This manual offers analysis and explanation of FASB statements, interpretations, ARBs and APB opinions, with detailed examples and illustrations, an in-depth disclosure index, observation paragraphs, and extensive cross-referencing.
This guide discusses promulgated accounting principles for financial reporting. It offers an analysis of GASB Statements, GASB Interpretations, GASB Technical Bulletins, NCGA Statements, NCGA Interpretations, AICPA Statements of Position and Audit and Accounting Guides.
Financial professionals who work with state and local governments must stay current with emerging governmental standards or face some unfortunate consequences. This one-of-a-kind tool discusses all the promulgated accounting principles applicable to financial reporting by state and local governments. Readers will get a thorough analysis of GASB Statements, GASB Interpretations, GASB Technical Bulletins, NCGA Statements, NCGA Interpretations, and certain AICPA Statements of Position and Audit and Accounting Guides. Everything has been analyzed and restated in plain English and is supported by timesaving examples and illustrations. Professionals will even have the opportunity to earn up to 40 credit hours of low-cost CPE (additional grading fee).
In a world where business and investment is increasingly international, it has become critical that valid comparisons of company performance be made between countries. Given that the differences between national accounting standards can hinder the investment process adding significantly to the cost of doing business, International Accounting Standards are rapidly becoming accepted world-wide. This guide offers the authors and users of financial statements practical knowledge of these new standards which have been developed by the International Accounting Standards Committee (IASC). It defines the role, structure and workings of the IASC and specifies the key differences between IAS and the US GAAP. The book highlights critical passages from each IAS, including the benchmark and allowed alternative treatments. It also details the implications of the relevant IASs for the preparation of financial statements and their analysis.