PPT-“The GAP in GAAP”

Author : lois-ondreau | Published Date : 2016-08-01

The IMA Northern Lights Regional Conference April 27 2012 Olen L Greer PhD CMA Professor of Accountancy Heartland Regional Council Professional Education Conference

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“The GAP in GAAP”: Transcript

The IMA Northern Lights Regional Conference April 27 2012 Olen L Greer PhD CMA Professor of Accountancy Heartland Regional Council Professional Education Conference When September 19 and 20 2012. Ending the AIDS epidemic by 2030 is possible but only by closing the gap between people who have access to HIV prevention treatment care and support services and people who are being left behind Closing the gap means empowering and enabling all peop Accounting Changes and Error Corrections. Both GAAP and IFRS treat changes in accounting . estimates. prospectively. Changes in accounting . principles. are accounted for retrospectively for both GAAP and IFRS.. Statutory Accounting. Insurers produce financial statement prescribed by NAIC. Filed with insurance department of regulators. Based on Statutory Accounting Principles. More conservative than GAAP. SAP - . Chancellor’s Office. Learning . Objectives. Elimination of non-exchange transaction. Updates on IPEDS Template used for Component Units’ FIRMS data . submission. General . information related to IT General Controls Audit . Liabilities are. Present obligations. Require the future transfer of assets or provision of services. Obligation cannot be avoided. Event giving rise to obligation has already occurred. GAAP and IFRS are about the same regarding liabilities. FASB Chairman. May 5, 2016. The views expressed in this presentation are those of . the . presenter. . Official positions of the . FASB are . reached only after extensive due process and deliberations.. Insurers produce financial statement prescribed by NAIC. Filed with insurance department of regulators. Based on Statutory Accounting Principles. More conservative than GAAP. SAP - . 2. Policyholders’ Surplus. . Generally Accepted Accounting Principles. Defined as the set of accepted industry rules, practices and guidelines for financial accounting . Includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial statements. . . . STATE . OF. . CONNECTICUT. 20x8. . COMPREHENSIVE. ANNUAL. . FINANCIAL. REPORT. Fiscal Year Ended. June 30, 20x8. . Kevin Lembo. State Comptroller. Overview of OSC Requests. Agenda . The beginnings of Gap . Inc. . Technology. Organization . . Management . Strategies. Business challenges/problems/opportunities. Current . Background . Information . Gap Inc., . was founded in 1969 . La gamme de thé MORPHEE vise toute générations recherchant le sommeil paisible tant désiré et non procuré par tout types de médicaments. Essentiellement composé de feuille de morphine, ce thé vous assurera d’un rétablissement digne d’un voyage sur . These non-GAAP financial measures are provided to enhance investors’ overall understanding of the Company’s historical operations and financial performance and, as presented, may not be comparable to similarly titled measures of other companies due to varying methods of calculation.. Q4 e March 31 GAAP Training How to prepare the GAAP forms COMPREHENSIVE ANNUAL FINANCIAL REPORT Fiscal Year Ended June 30, 20x8 Kevin Lembo State Comptroller Overview of OSC Requests Standard forms package – GAAP Forms #1 thru #9 Additional Agency

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