PDF-Reporting nach US-GAAP

The Benefits of Reading Books. Accounting Changes and Error Corrections. Both GAAP and IFRS treat changes in accounting . estimates. prospectively. Changes in accounting . principles. are accounted for retrospectively for both GAAP and IFRS.. Purvis Gray & Company LLP . June, 2011. Mark A. White CPA, Partner. Purvis Gray & Company, LLP. Ocala, Florida. Accounting Profession Reacts to New GASB Statements. Historical Perspective. GASB was established by the Financial Accounting Foundation (FAF) in 1984. Mark Thomas, Partner, KPMG LLP. Learning . Objective. Be familiar with . certain of the . new accounting pronouncements and understand . the effects on the auxiliary organizations financial . statements. year-end reporting Timeline. Su Chen. , Financial Reporting . Analyst, SFSR. Chancellor’s . Office. Learning . Objectives. At the end of the session, participants will be able to: . Know . the reporting deliverables and deadlines for discretely presented component units in relation to the CSU GAAP reporting purposes. . Nathanael Bryant. , Financial Systems & Reporting Analyst. Systemwide Financial Standards & Reporting, CO. Learning Objectives. Review requirements for completing capital asset reporting by state fund in Asset Management (AM). Chancellor’s Office. Learning . Objectives. Elimination of non-exchange transaction. Updates on IPEDS Template used for Component Units’ FIRMS data . submission. General . information related to IT General Controls Audit .  . . . STATE . OF.  . CONNECTICUT. 20x8. . COMPREHENSIVE. ANNUAL. . FINANCIAL. REPORT. Fiscal Year Ended. June 30, 20x8. . Kevin Lembo. State Comptroller. Overview of OSC Requests. for Small- and Medium-Sized Entities. FRF for SMEs™ Accounting Framework . Name of presenter. Audience. Date. America’s Main Street businesses. Small- and medium-sized entities . pervade the business world .  . . . STATE . OF.  . CONNECTICUT. 20x8. . COMPREHENSIVE. ANNUAL. . FINANCIAL. REPORT. Fiscal Year Ended. June 30, 20x8. . Kevin Lembo. State Comptroller. Overview of OSC Requests. Criselle Espiritu, Financial Reporting Analyst SFSR, . Chancellor’s Office. Learning . Objectives. Know the GAAP Accounting and Reporting Manual updates and key changes. Know the changes in the supplementary schedule. Seber. . ist. . Amerikaner. . . Er. . ist. 15 . Jahre. alt und . wohnt. in New York. Peters . Vater. . ist. . aus. . Österreich. , die Mutter . aus. . Kalifornien. . Die . Sebers. . haben. May 2014. . Overview. Current UK financial reporting regime. The current UK financial reporting regime. New UK financial reporting regime. The new standards. FRS 100 The application requirements. FRS 101 Reduced Disclosure Framework. 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. . :. Chapter 14. Group reporting. Defining a group -IFRS. Acquiring entity . (‘the investor’) and its control over an acquired entity (‘the investee’). . IFRS . 10 . applies . the principle that an investor controls an investee when it is...