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. Chapter 1 . The Demand for and Supply of Financial Accounting Information. © 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.. 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 6. Financial Statements I:. The Income Statement. Introduction. Various groups are affected by, and have a stake in, the financial reporting requirements of the FASB and the SEC. 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?. 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. 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. -A.K.GANESHAN. Retd.Sr.AFA/SF. Accounting. The Following are the main bases of accounting. Cash basis. Accrual basis. Mixed basis i.e., partly cash basis and partly accrual basis. What is Cash Accounting System. 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. kindly visit us at www.examsdump.com. Prepare your certification exams with real time Certification Questions & Answers verified by experienced professionals! We make your certification journey easier as we provide you learning materials to help you to pass your exams from the first try. Professionally researched by Certified Trainers,our preparation materials contribute to industryshighest-99.6% pass rate among our customers.Just like all our exams. A K JHA. INTRODUCTION. Prepared after preparation of Financial Statements. Prepared for better understanding of Financial Statements. Helps understand fiscal position of the company. Ratio analysis is one of the analytical tool to find out the performance of a business venture.. Presentation on Albanian . Public Sector . A. ccounting and Financial Reporting. Alma . Beja. Treasury General Director. Ministry of Finance and Economy. alma.beja@financa.gov.al. General Background.