PPT-Understanding and Working with the new FASB Codification

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. The First Data FD100 terminal combines performance, security and ease of use plus adaptability when your processing needs change. 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 First Codification History Date New Codification November 2005 Q6B Approval by the Steering Committee under February Q6B Current Step 4 version Q6B Approval by the Steering Committee under but . major concerns remain on the table. IFRS . 4 Phase II Update. IASB and FASB joint meetings –. June 2012. Francesco Nagari. 20 June . 2012. Agenda. Highlights of decisions and education sessions from this month joint meetings. 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. 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 First Codification History Date New Codification November 2005 S3A Approval by the Steering Committee under 27 October 1993 S3A Current Step 4 version S3A Approval by the Steering Committee 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 PROF. DR. ZAINAL AZAM ABD. RAHMAN. 1. ISLAMIC CONTRACTS IN TRADITIONAL SETTING. J. urist-discovered . shariah. rules: people are free to seek . fatwas. Dispute settled by . Mujtahid. . qadis. : direct reference to . Developed and presented by Samuel A. Monastra, CPA. SAMUEL A. MONASTRA, CPA. Mr. Monastra is a Director with McGladrey, LLP. He has extensive experience with publicly held companies and large privately held companies. Industry focus: manufacturing, life sciences & technology, financial services, and public sector. . 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 . 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