PPT-Rules-Based Versus Principles-Based Accounting Standards

Rick Mergenthaler University of Iowa Motivation Accounting Scandals eg Enron Congress asks the SEC to examine implications of adopting more principlesbased standards in the US The SEC releases a Roadmap to IFRS adoption which is believed to be more principlesbased than US GAAP . By Phil Rickard. Associate Professor of Accounting, Mount Vernon Nazarene University. What is U.S. Accounting Convergence?. Accounting Harmonization. Relates to the process of substantially standardizing the rules and regulations for international securities and the related accounting principles across . . Matthew F. . RUTLEDGE-TAYLOR, . Christian . LEBIERE, Robert THOMSON,. James . STASZEWSKI . and John R. . ANDERSON. Carnegie . Mellon University, Pittsburgh, PA, USA. 19th Annual ACT-R Workshop: . Pittsburgh, PA, USA. Lewis and Clark High School. “If your grading system doesn't guide students toward excellence, it's time for something completely different.” . Patricia L. Scriffiny. What is a “standard?”. Standards are final learning goals or outcomes. Standards can be found in the . 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?. RICHARD G. SCHROEDER . MYRTLE W. CLARK . JACK M. CATHEY. THEORY . AND. ANALYSIS: . TEXT AND CASES. 11. TH. EDITION. Chapter 2. The Pursuit of the Conceptual Framework. Introduction. What is the conceptual framework?. Module Two: Developing the Present Level of Academic Achievement and Functional Performance (PLOP). . Standards-based IEP Guidance–June 2016. Standards-based IEP Guidance–June 2016. A. Consider the grade-level content standards for the grade in which the student is enrolled. for All Process. : . What You Need to Know. Standards-Based IEP-June 2016. What is a Standards-based IEP?. A Standards-based IEP describes a process in which the IEP team has incorporated state content standards in its development . . 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. Module One: Introduction. Standards-based . IEP Guidance-June 2016. Standards-based IEP Guidance-June 2016. What is a Standards-based IEP?. A standards-based IEP describes a process in which the IEP team has incorporated state content standards in its development . Module Four: Assessing and Reporting Student Progress. Standards-based IEP . Guidance– June 2016. Standards-based IEP Guidance– June 2016. Assess and report the student’s progress throughout the year. Module Seven: Determining the . Least Restrictive Environment (LRE). Standards-based IEP . Guidance– June 2016. Standards-based IEP Guidance– June 2016. Defining LRE. Continuum of Alternative Placements. Standards-based Individualized Education Program: Module Eight: Additional Components Specific to Secondary IEPs Standards-based IEP Guidance– June 2016 Indicate the date that the student and parent were informed of the transfer of parental rights under IDEA to the Definition and Governing Bodies. . GAAP PowerPoint #1. 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. n. a. n. cial. . R. e. p. o. rting. . S. t. a. n. d. a. rds. (. I. F. R. S. ). S. u. b. :. . F. i. n. a. n. c. ial. . R. e. p. o. r. ting. . a. n. d. . A. n. a. l. y. sis. C. o. u. r. s. e. . :.