Financial Standards

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More than 10.000 documents for Financial Standards

- 24 CFR 5.801 - Uniform financial reporting standards.
- Code of Federal Regulations - Title 24: Housing and Urban Development
- A Review of the Persistent Reconciling Items Between Financial Statements Using U.S. Gaap and International Financial Reporting Standards for Three Auto Manufacturers
This paper investigates differences between the financial statements of Volvo Corporation, Daimler AG, and Fiat SPA as prepared under International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles (U.S.GAAP) from 2004-2006. The application of IFRS generally resulted in higher net income than U.S. GAAP. Many differences have already been resolved by the convergence projects of the Financial Accounting Standards Board and the International Accounting Standards Board. However, significant and persistent reconciling items that are likely to affect U.S. automakers' financial statements include: pension and other post-retirement benefits expenses, capitalization of development costs, and minority interests reporting.
- International Management Review
- Vol. 6 Nbr. 1, January 2010
- Statement on auditing standards - special considerations - audits of group financial statements (including the work of component auditors).
(Supersedes Statement on Auditing Standards (SAS) No. 1 section 543, Part of Audit Performed by Other Independent Auditors [AICPA, Professional Standa...
- Journal of Accountancy
- Vol. 211 Nbr. 5, May 2011

- Conversion From National to International Financial Reporting Standards
Beginning in 2008, most Israeli public companies were required to adopt International Financial Reporting Standards (IFRS) for financial reporting. Previously, Israel followed its own set of financial reporting standards, Israeli GAAP, which was very rules-based, in comparison to the more principles-based IFRS. Israel is a highly industrialized country with a significant public company presence in the high-tech, biomedical, healthcare, pharmaceutical, and defense technology industries. Public companies in Israel are regulated by the Israel Securities Authority (ISA). The ISA further oversees the promulgators of Israeli GAAP. IFRS requires a more detailed segment disclosure than Israeli GAAP. Many companies were wary of the amount of segment disclosure required under the new standards. B...
- CPA Journal, The
- Vol. 81 Nbr. 3, March 2011
- Do the Existing Financial Reporting and Auditor Reporting Standards Adequately Protect the Public Interest? A Case Study
In 2004, City of Gardena was unable to meet its obligations on $26 million in debt. The authors examined City of Gardena financial reporting as of June 30, 2004 and 2003 to determine if the publicly available financial reports adequately disclosed the situation. Information about the long-term debt was properly displayed in the financial statements and disclosed in notes. There was no mention of the situation in the MD&A either year. The auditors' did not include an explanatory paragraph highlighting the debt, nor did they issue a 'substantial doubt about the ability to continue to exist as a going concern' report. This paper examines existing accounting and auditing standards to determine their adequacy to protect the public interest.
- Journal of Public Budgeting, Accounting & Financial Management
- Vol. 20 Nbr. 3, October 2008
- Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References
DoD, GSA, and NASA are issuing a final rule amending the Federal Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial Accounting Standards Board's Accounting Standards Codification of Generally Accepted Accounting Principles.
- Federal Register Nbr. 77 FR 202, January 03, 2012
- Rules and Regulations
- National Aeronautics and Space Administration
- 7 CFR 3015.61 - Financial management standards.
- Code of Federal Regulations - Title 7: Agriculture
- Who Should Set Financial Reporting Standards For Private Companies?
Introduction Private company financial reporting continues to be a hot topic in the United States and around the world. In the summer of 2009, the F...
- Mondaq Business Briefing
- Nbr. 2011, January 2011
- A comparison of the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP) for Small and Medium-sized Entities (SMES) and compliances of some Asian countries to IFRS.
This paper compares International Financial Accounting Standards (IFRS) with Generally Accepted Accounting Principles (GAAP) for small and medium-size...
- Journal of International Business Research
- Vol. 10 Nbr. 3, December 2011
- Tax indemnification arrangements: navigating the financial reporting standards.
Income tax indemnifications are established in a variety of transactions, including business acquisitions, corporate spin-offs, and initial public off...
- Tax Executive
- Vol. 63 Nbr. 1-2, March 2011