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Lecture College accounting (13/e): Chapter 14 - Price, Haddock, Farina
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Lecture College accounting (13/e): Chapter 14 - Price, Haddock, Farina
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Chapter 14 - Accounting principles and reporting standards. After reading this chapter, you should be able to: Understand the process used to develop generally accepted accounting principles, identify the major accounting standards-setting bodies and their roles in the standards-setting process, describe the users and uses of financial reports,. | 1- McGraw-Hill/Irwin Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Accounting Principles and Reporting Standards Section 1: Generally Accepted Accounting Principles Chapter 14 Section Objectives Understand the process used to develop generally accepted accounting principles. Identify the major standards-setting bodies and their roles in the standard-setting process. Describe the users and uses of financial reports. Generally Accepted Accounting Principles (GAAP) Ensure that financial statements are meaningful and useful. Are used whether the business is large or small. Allow financial statements of different companies to be compared. Allow a company to compare its own financial statements from period to period. Public sector government represented by SEC In the United States, accounting principles are developed through a cooperative effort between the public sector and private sector. Private sector business represented by FASB Objective 1 . | 1- McGraw-Hill/Irwin Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Accounting Principles and Reporting Standards Section 1: Generally Accepted Accounting Principles Chapter 14 Section Objectives Understand the process used to develop generally accepted accounting principles. Identify the major standards-setting bodies and their roles in the standard-setting process. Describe the users and uses of financial reports. Generally Accepted Accounting Principles (GAAP) Ensure that financial statements are meaningful and useful. Are used whether the business is large or small. Allow financial statements of different companies to be compared. Allow a company to compare its own financial statements from period to period. Public sector government represented by SEC In the United States, accounting principles are developed through a cooperative effort between the public sector and private sector. Private sector business represented by FASB Objective 1 Understand the process used to develop generally accepted accounting principles Securities and Exchange Commission Regulates the financial reporting of publicly held corporations. Determines the form and content of accounting reports filed by companies under its jurisdiction. Has authority to define accounting terms and to prescribe accounting principles. Lets the accounting profession develop principles and standards, but has the final authority. Created by the Sarbanes-Oxley Act. Is a private sector, non-profit corporation whose purpose is to oversee the CPA firms auditing publicly-held companies. Has the power to set auditing, quality control, ethics, independence and other standards for CPA firms engaged in auditing publicly-held companies. The Public Company Accounting Oversight Board Financial Accounting Standards Board Seven member board — each having distinguished accounting backgrounds — who are full-time employees. Responsible for developing financial accounting and
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