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Formed under the Securities and Exchange Act of 1934 the SEC (Securities and Exchange Commission) is a government agency that administers important acts dealing with the interstate sale of securities (stocks and bonds). The Securities and Exchange Commission has the authority to prescribe accounting and reporting practices for companies under its jurisdiction. This comprises virtually every major US business corporation. In its place of exercising this power the Securities and Exchange Commission has adopted a policy of working closely with the accounting profession especially the FASB in the development of accounting standards. The Securities and Exchange Commission indicates to the FASB the accounting topics it believes the FASB should address.
The subsequent items are debited in the profit and loss account as: 1. Administrative expenses comprising office salaries, office lighting, office rent, printing, director's fee
These are assets or things of value without physical dimensions. They cannot be touched; they representing intrinsic value without material being and they are incorporeal. One of t
Transfere from U.S GAAP to IFRS case study project
During 2011, Lavina Corporation had cash and credit sales of $94,000 and $91,000, respectively. The company also collected accounts receivable of $53,400 and incurred expenses of
how much does a paper costs regarding differences and similiarities of gaap and ifrs for 4 companies
In 1984 the Governmental Accounting Standards Board (GASB) was recognized with a fulltime chairperson and four part-time members. The GASB issues statements on financial and accoun
Q. Learning objectives of Accounting? Describe and identify the three basic forms of business organizations. differentiate between the three types of activities per
In 1973 and independent seven-member full-time Financial Accounting Standards Board (FASB) replaced the Accounting Principles Board. The FASB has published numerous Statements of F
Currently I can represent my financial position in the subsequent form: Financial Position Statement 1 Amount owned by me
Accounting like a field of study in its developmental process has evolved a theoretical framework consisting of concepts or principles over period of time. Such concepts enjoy a wi
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