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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The Accounting Principles Board Opinions and old Accounting Research Bulletins are still effective unless specifically superseded by a Financial Accounting Standards Board Statement.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.
Q. Learning objectives of Accounting? Describe and identify the three basic forms of business organizations. differentiate between the three types of activities per
Which ratio measures a business' average payment period? A. current ratio B. liquid ratio C. trade payables turnover D. trade receivables turnover
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
The balance sheet lists assets, capital and liabilities separately. This is an accepted convention about the assets and liabilities are demonstrated in sub groups and listed in the
Transfere from U.S GAAP to IFRS case study project
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What take place in a rights issue of shares? 1. Any premium on issue is added to a capital reserve. 2. Any type of premium on the issue is added to a revenue reserve. 3. A
Q. Accounting Education Change Commission? Accountants in practice as well as business executives have generally been dissatisfied with accounting graduates' capability to thin
When is working capital most likely to increase? A when the business increases its selling prices B when the credit period allowed to customers is reduced C when the credit pe
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