PPT-1 Current Issues in Financial Accounting

By Baruch Lev Stern School of Business New York University June 2015 2 At A Glance Nothing new under the accounting sun Ecclesiastes But regulators worldwide are active update All this activity for naught accountings relevance fades. 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 . By. Baruch Lev. Stern School of Business. New York University. June 2015. 2. At A Glance. . Nothing . new under the (accounting) . sun (Ecclesiastes). But regulators worldwide are active: update. All this activity for naught: accounting’s relevance fades. Chapter 11. 2. Learning Objectives. Define fraud as it relates to financial statements.. Identify the main groups of people who commit financial statement fraud.. List the primary reasons people commit financial statement fraud.. 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?. Slide 1 of 18. CA PARAS JAIN. parasjain2807@gmail.com. +91 9819815706. Accounting Policies. Changes in Accounting Policies. Accounting Estimates. Changes in Accounting Estimates. Prior Period Errors. SMALL BUSINESS ACCOUNTING. Christy Phillips. September 22, 2016 12pm-2pm. NJIT-Enterprise Development Center. 211 Warren Street, Room: 407. Newark, NJ 07103 . Hosted by:. Disclaimer. : Funded in part through a Cooperative Agreement with the U.S. Small Business Administration. Frederick D. S. Choi . Gary K. Meek. Chapter 4: . COMPARATIVE . . ACCOUNTING: . The Americas and . . Asia. Learning objective:. ACCOUNTING. AN ECONOMIC DEVELOPMENT. ACCUSER. OF ACCOUNTING INFORMATION . OUTING. AS AN A INFORMATION SYSTEM. FACTORES INFLUENCING ACCOUNTING ENVIRONMENT. ACCOUNTING STANDERDS . ACCOUNTING PRINCIPLE . CHAPTER 21: Accounting Changes and Error Analysis. After studying this chapter, you should be able to:. Identify and differentiate among the types of accounting changes.. Identify and explain alternative methods of accounting for accounting changes.. Principles – Accounting Constraints, Concepts, Assumptions, and Principles. GAAP PowerPoint . #3. Hierarchy of Qualitative Information. Cost/Benefit. Materiality. www.fasb.org. Discussed in PPT #2. 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. Counties and Municipalities. 9/8/2016. Tab.13.1 . $$. Systematic . Tracking. State . Statutes. Principles of Accounting. Transparency. All Financial Transactions. State Regulations. Local Laws/Ordinances. Isabel Wang. Associate professor . Department of Accounting . & Information Systems. Broad School of Business. Michigan State University. Friedman (2005): the world is flat... . However, accounting is still diverse.. What is accounting?. Objectives of financial reporting. Accounting choice process. Accounting concepts. The accounting cycle. Closing entries. Adjusting entries. Who is your instructor?. Cameron Morrill, PhD, CGA.