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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 Financial Accounting Standards. The Accounting Principles Board Opinions and old Accounting Research Bulletins are still effective unless specifically superseded by a Financial Accounting Standards Board Statement. The FASB is the private sector organization currently responsible for the development of new financial accounting standards. The Emerging Issues duty Force of the FASB interprets official pronouncements for general application by accounting practitioners. The conclusions of this task force should as well be followed in filings with the Securities and Exchange Commission.
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
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
audit procedurees
2. Now assume that you have been asked how to account for the destroyed drilling operation in the Gulf of Mexico in terms of the destroyed rig and lost natural resources. For the p
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To finish this scenario, use the Sample Size Estimator Sheets A, B of this file. In the previous years of the twenty-first century, annual salaries for federal employees in the
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