October 2012
Intermediate to advanced
255 pages
6h 26m
English
book
Accounting and Auditing Research and Databases: Practitioner's Desk Reference
by Thomas R. Weirich, Natalie Tatiana Churyk, Thomas C. Pearson
Content preview from Accounting and Auditing Research and Databases: Practitioner's Desk Reference
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The Accounting Environment
A variety of factors influences accounting standard development, including:
1. Federal government and other regulatory requirements.
2. Various tax laws affecting the financial reporting process.
3. Specialized industry practices, such as the motion picture and insurance industries.
4. Inconsistencies in practice.
5. Disagreements among constituents as to the objectives of financial statements.
6. Professional organizations.
7. International differences among countries in setting international accounting standards.
8. Increasing litigation concerns.
This chapter concentrates on U.S. financial accounting standard- setting bodies (the Securities and Exchange Commission [SEC] and the Financial Accounting Standards Board [FASB] along with its predecessors), U.S. standard-setting processes, and U.S. research processes (SEC's EDGAR and the FASB's Accounting Standards Codification Research System [the Codification]).
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
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I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.