PPT-Understanding and Working with the new FASB Codification

Author : mitsue-stanley | Published Date : 2016-03-04

Gaurav Kumar University of Arkansas at Little Rock Jagjit Singh Saini Western Michigan University August 2 2010 Objectives of Codification Simplify user access

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Understanding and Working with the new FASB Codification: Transcript

Gaurav Kumar University of Arkansas at Little Rock Jagjit Singh Saini Western Michigan University August 2 2010 Objectives of Codification Simplify user access to US GAAP by rearranging GAAP literature not change GAAP. 2014 15 Disclosure of Uncertainties about an Entitys Ability to Continue as a Going Concern which require management to assess a companys ability to continue as a going concern and to provide related footnote disclosures in certain circumstances Be S GAAP using a topicbased model c onsisting of 90 individual Topics Each Topic contains at least one Subtopic Subtopics contain Sections which include the actual accounti ng guidance Sections are based on the nature of the content eg scope recogni IASB /FASB Meeting November 2009 IASB agenda reference 6C FASB memo reference 123C Contact(s) kbbement@fasb.org +1 (203) 956 - 5233 Henry Rees hrees@iasb.org +44 20 7246 6466 Project Revenue Recogniti Ethics Codification Project. As of January 24, 2014. Ethics Codification Objective. Create user friendly, intuitively arranged Code. Revise without making significant changes to existing requirements and restrictions. Session 2 – Quality of the statsitical Business Registers . Claude Macchi, Federal Statistical Office FSO. Group of Experts on Business Registers, Geneva, 03.09.2013. Summary. The statistical Business Register at FSO. FASB MEMORANDUM 1OF 2 Staff contacts: IASB: Kimberley Crook, kcrook@iasb.org.uk Tel +44 (0) 20 7246 6434 FASB: Halsey Bullen, Tel +1 203 956 8274 and Todd Johnson, ltjohnson@fasb.org Tel +1 203 956 Codification. Divided into separate parts. first part applicable to all members … covers:. structure of the AICPA Code. principles of professional conduct. defined terms that are used in the . non-authoritative guidance. by Alec Samuels 1. Codification seems to be such an obviously "good thing" that it is surprising that there is so little in the UK. Great jurists such as Blackstone, Bentham, Brougham and Stephen hav Mr Ian Johnson: Headteacher. Mrs Emma Edge: Assistant Headteacher for Teaching and Learning (KS2). Mrs Emma Balfour: Assistant Headteacher for Inclusion (KS1). Miss Jo Sidebottom: Foundation Stage Leader. systèmes de codification. . de la nouvelle plateforme CountrySTAT . . FORMATION DES POINTS FOCAUX . SUR LE SYSTEME CountrySTAT . basé sur. FENIX . Vue d’ensemble. Flux de travail. Codification: CPC. systèmes de codification. . de la nouvelle plateforme CountrySTAT . . FORMATION DES POINTS FOCAUX . SUR LE SYSTEME CountrySTAT . basé sur. FENIX . Vue d’ensemble. Flux de travail. Codification: CPC. Plateforme CountrySTAT Aperçu global des systèmes de codification de la nouvelle plateforme CountrySTAT FORMATION DES POINTS FOCAUX SUR LE SYSTEME CountrySTAT basé sur FENIX Vue d’ensemble Plateforme CountrySTAT Aperçu global des systèmes de codification de la nouvelle plateforme CountrySTAT FORMATION DES POINTS FOCAUX SUR LE SYSTEME CountrySTAT basé sur FENIX Vue d’ensemble Session 2 – Quality of the statsitical Business Registers . Claude Macchi, Federal Statistical Office FSO. Group of Experts on Business Registers, Geneva, 03.09.2013. Summary. The statistical Business Register at FSO.

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