Accounting

Corporate Collapse: Regulatory, Accounting & Ethical Failure -- Post-Enron Reform: Financial State Insurance, & GAAP Re-Visited -- Accounting Standard Setting in Two Political Contexts -- Constituents' Participation in the IASC/IASB's Due Process of International Accounting Standard Setting: A Longitudinal Analysis -- A Crisis of Identity? Juxtaposing Auditor Liability & the Value of Audit -- The Corporate Governance Effects of Audit Committee -- The Role of Debt Contracts & Debt Covenants in Corporate Governance: Reflections on Evolution & Innovation -- Regulation, Bonding & the Quality of Financial Statements -- Fair Value & the IASB/FASB Conceptual Framework Project: An Alternative View -- A Comparison of Historical Cost & Fair Value Accounting Systems: General & Some Regulatory Concerns -- IASB ED Management Commentary Versus European Regulation: The Impact on Management's Reports of Companies Listed on Italian Stock Exchange -- Do Attributes of Management's Explanations of Financial Performance Matter for Analysts? An International Perspective -- The Consequences to Managers for Financial Misrepresentation -- National Standard-Setters' Lobbying: An Analysis of Its Role in the IFRS2 Due Process -- Commentary. Current State & Future Challenges of the IFRS: Some Thoughts

Comprehensive and detailed analysis for implementing, complying and keeping current with Cost Accounting Standards for federal government procurement contracts.

This publication brings into focus all the special types of accounting rules, situations, and adaptations that are essential in this highly specialized industry - utility accounting, finance, ratemaking and deregulation.

Comprehensive treatment of all current generally accepted accounting principles and auditing standards. Extensively illustrated with flowcharts, examples, sample entries and financial reports, this work provides clear, practical guidance through the maze of pronouncements that constitute GAAP and GAAS.

No.2(October 1974)- no.125(December 2011)
Statements on Auditing Procedure, 1965-1972
issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for nonissuers.

1 Introduction; 2 The Role of Accounting; 2 The Role of Accounting; 3 The Corporate Structure; 3 The Corporate Structure; 4 Standard-Setting Organizations; 4 Standard-Setting Organizations; 5 Accounting Standards; 5 Accounting Standards; 6 The Securities and Exchange Commission; 6 The Securities and Exchange Commission; 7 Laws Impacting Accounting; 7 Laws Impacting Accounting; 8 The Balance Sheet and Statement of Stockholders' Equity