PPT-FINANCIAL STANDARDS CODE

Presenters Cathy German International Union Auditor William Del Pino International Union Auditor AFSCME 42 ND INTERNATIONAL CONVENTION LAS VEGAS NEVADA FINANCIAL STANDARDS CODE WORKSHOP. The Environment of Accounting Research. The accounting environment. Accounting standards are influenced by:. Federal bodies. Tax laws. Specialized industries. Inconsistencies in practice. Disagreements among constituents. Heidi E. White, CPA. Partner . vavrinek. , trine, day & co., . llp. October 2, 2014. GASB Statements . GASB Statements. Overview of Governmental Accounting Standards Board. Recent Proposals and Pronouncements. RICHARD G. SCHROEDER . MYRTLE . W. CLARK . JACK . M. CATHEY. THEORY . AND. ANALYSIS: . TEXT AND CASES. 11. TH. EDITION. CHAPTER 1. THE DEVELOPMENT OF ACCOUNTING THEORY. Introduction. What is theory?. . Assurance Code. Patrick Mallet . ISEAL Credibility Director. Paddy Doherty . ISEAL Code Development Manager. Components of Assurance. All-encompassing term, as defined by ISEAL to include:. Auditing. Clarifying the Attestation Standards. Commonly known . as . attestation standards. Apply to engagements . that address subject matter . other than historical financial . statements. , . e.g. : . an . Intermediate Accounting. IFRS 2nd . Edition. Kieso, Weygandt, and Warfield. . 1. Describe . the growing importance of global . financial markets . and its relation to financial . reporting.. Identify . do. ethics” (CFE: Crossing the Line: Ethical Lessons for Financial Professionals, 1998).. Presented by:. Billy Morehead, Ph.D., CGFM, CPA, CPM. Associate Professor of Accountancy. Mississippi College. Other people’s money. Linked in!!. Financial counselling is a profession and a community with its own set of rules and values. Australian Financial . Counsellors. and Credit Reform Association. Diversity of workforce and clients. and . Conceptual Framework for Financial Reporting. ACCT-3030. 1. 1. Basic Definitions. What is accounting?. the identification, measurement, and communication of financial information. about economic entities. APESB Agenda. IESBA Meeting. New York. March 2013. Kate Spargo. LL.B. (Hons), B.A., FAICD. Chairman. Overview. Australian Framework and Regulatory Regime. APES 110 . Code of Ethics for Professional Accountants. The ASHRAE Standards Committee focuses on adoption in codes through its Code Interaction Subcommittee (CIS. ) a subcommittee of Standards Committee.. All proposals and comments from ASHRAE must be approved by CIS.. Chapter 6. Developing IFRS Standards. IFRS Foundation. Oversees IASB.. Independent body 22 trustees.. Mix of trustees reflects geographical spread of world’s capital markets.. Raises funds for standard setting process.. UNIT 13: FINANCIAL REPORTING. UNIT 13: FINANCIAL REPORTING. Learning Outcome . 3.Evaluate financial reporting standards and theoretical models and . concepts. 1. Analyse the context and purpose of financial reporting.. Establish Standards . for a “. Risk-focused . Surveillance Approach” to Financial Management Systems. 9. th. Annual Public Health Finance Roundtable. November 3, 2012. Boston, MA. Peggy . Honoré.