Kinh doanh - Marketing
Kinh tế quản lý
Biểu mẫu - Văn bản
Tài chính - Ngân hàng
Công nghệ thông tin
Tiếng anh ngoại ngữ
Kĩ thuật công nghệ
Khoa học tự nhiên
Khoa học xã hội
Văn hóa nghệ thuật
Sức khỏe - Y tế
Văn bản luật
Nông Lâm Ngư
Kỹ năng mềm
Luận văn - Báo cáo
Giải trí - Thư giãn
Tài liệu phổ thông
Văn mẫu
Giới thiệu
Đăng ký
Đăng nhập
Tìm
Danh mục
Kinh doanh - Marketing
Kinh tế quản lý
Biểu mẫu - Văn bản
Tài chính - Ngân hàng
Công nghệ thông tin
Tiếng anh ngoại ngữ
Kĩ thuật công nghệ
Khoa học tự nhiên
Khoa học xã hội
Văn hóa nghệ thuật
Y tế sức khỏe
Văn bản luật
Nông lâm ngư
Kĩ năng mềm
Luận văn - Báo cáo
Giải trí - Thư giãn
Tài liệu phổ thông
Văn mẫu
Thông tin
Điều khoản sử dụng
Quy định bảo mật
Quy chế hoạt động
Chính sách bản quyền
Giới thiệu
Đăng ký
Đăng nhập
0
Trang chủ
Tài Chính - Ngân Hàng
Kế toán - Kiểm toán
Lecture Accounting for Governmental and Nonprofit Entities (16/e): Chapter 9 - Jacqueline L. Reck, Suzanne L. Lowensohn
Đang chuẩn bị liên kết để tải về tài liệu:
Lecture Accounting for Governmental and Nonprofit Entities (16/e): Chapter 9 - Jacqueline L. Reck, Suzanne L. Lowensohn
Hồng Thủy
58
37
pptx
Đang chuẩn bị nút TẢI XUỐNG, xin hãy chờ
Tải xuống
Chapter 9 - Financial reporting of state and local governments. After studying Chapter 9, you should be able to: Describe the concepts related to the financial reporting requirements of the GASB reporting model; explain the key concepts and terms used in describing the governmental reporting entity; apply the GASB criteria used to determine whether a potential component unit should be included in the reporting entity and, when included, manner of reporting component units; | Accounting for Governmental & Nonprofit Entities JACQUELINE L. RECK SUZANNE L. LOWENSOHN 17/e Copyright © 2016 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 1 Financial Reporting of State and Local Governments C H A P T E R 9 2 Learning Objectives 9-1 Describe the concepts related to the financial reporting requirements of the GASB reporting model. 9-2 Explain the key concepts and terms used in describing the governmental reporting entity. 9-3 Apply the GASB criteria used to determine whether a potential component unit should be included in the reporting entity and, when included, the manner of reporting component units. 3 1 Learning Objectives 9-4 Identify and describe the contents of a comprehensive annual financial report (CAFR). 9-5 Prepare governmental fund financial statements and government-wide financial statements and understand how to reconcile the two. 9-6 Identify and explain financial reporting issues and topics. 4 2 Conceptual Framework for Financial Reporting Useful Information Communicating the information in a manner that is helpful to the user is an important part of making information useful. Areas identified in GASB Concepts Statement 3 are recognition in the financial statements, disclosures in the notes to the financial statements, presentation as required supplementary information, or presentation as supplementary information. Recognition and Disclosure An item of information that meets the definition of an element and is measurable with sufficient reliability should be recognized in the financial statements. A note should be used if it can help support an item recognized in a financial statement or provide information that is essential to the user’s understanding of the item. Required Supplementary Information (RSI) Required supplementary information is used to provide information that is essential. Without this information, the financial statements and | Accounting for Governmental & Nonprofit Entities JACQUELINE L. RECK SUZANNE L. LOWENSOHN 17/e Copyright © 2016 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 1 Financial Reporting of State and Local Governments C H A P T E R 9 2 Learning Objectives 9-1 Describe the concepts related to the financial reporting requirements of the GASB reporting model. 9-2 Explain the key concepts and terms used in describing the governmental reporting entity. 9-3 Apply the GASB criteria used to determine whether a potential component unit should be included in the reporting entity and, when included, the manner of reporting component units. 3 1 Learning Objectives 9-4 Identify and describe the contents of a comprehensive annual financial report (CAFR). 9-5 Prepare governmental fund financial statements and government-wide financial statements and understand how to reconcile the two. 9-6 Identify and explain .
TÀI LIỆU LIÊN QUAN
Lecture Advanced accounting (12/e): Chapter 1 - Joe B. Hoyle, Thomas F. Schaefer, Timothy S. Doupnik
Lecture Advanced accounting (12/e): Chapter 11 - Joe B. Hoyle, Thomas F. Schaefer, Timothy S. Doupnik
Lecture Advanced accounting (12/e): Chapter 13 - Joe B. Hoyle, Thomas F. Schaefer, Timothy S. Doupnik
Lecture Advanced accounting (12/e): Chapter 16 - Joe B. Hoyle, Thomas F. Schaefer, Timothy S. Doupnik
Lecture Advanced accounting (12/e): Chapter 17 - Joe B. Hoyle, Thomas F. Schaefer, Timothy S. Doupnik
Lecture Advanced accounting (12/e): Chapter 19 - Joe B. Hoyle, Thomas F. Schaefer, Timothy S. Doupnik
Lecture Advanced accounting (12/e): Chapter 3 - Joe B. Hoyle, Thomas F. Schaefer, Timothy S. Doupnik
Lecture Advanced accounting (12/e): Chapter 2 - Joe B. Hoyle, Thomas F. Schaefer, Timothy S. Doupnik
Lecture Advanced accounting (12/e): Chapter 4 - Joe B. Hoyle, Thomas F. Schaefer, Timothy S. Doupnik
Lecture Advanced accounting (12/e): Chapter 5 - Joe B. Hoyle, Thomas F. Schaefer, Timothy S. Doupnik
crossorigin="anonymous">
Đã phát hiện trình chặn quảng cáo AdBlock
Trang web này phụ thuộc vào doanh thu từ số lần hiển thị quảng cáo để tồn tại. Vui lòng tắt trình chặn quảng cáo của bạn hoặc tạm dừng tính năng chặn quảng cáo cho trang web này.