Accounting changes and error corrections / Dr. Ralph L. Benke, Jr., Ph.D. CMA, Professor Emeritus, James Madison University.
2008
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Items
Details
Title
Accounting changes and error corrections / Dr. Ralph L. Benke, Jr., Ph.D. CMA, Professor Emeritus, James Madison University.
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [2008]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Accounting policy & practice series ; 5124-3rd.
Formatted Contents Note
Detailed analysis. Purpose and scope of portfolio
Principal authoritative pronouncements
Changes in accounting principles
Changes in accounting estimates
Changes in the reporting entity
Correction of errors
International Accounting Standard No. 8, Accounting Policies, Changes in Accounting Estimates, and Errors
Working papers.
Principal authoritative pronouncements
Changes in accounting principles
Changes in accounting estimates
Changes in the reporting entity
Correction of errors
International Accounting Standard No. 8, Accounting Policies, Changes in Accounting Estimates, and Errors
Working papers.
Summary
"Bloomberg Tax Accounting Portfolio 5124-3rd, Accounting Changes and Error Corrections (Accounting Policy and Practice Series), examines in detail the reporting and required disclosures of (a) changes in accounting principles, (b) changes in estimates, (c) changes in a reporting entity, and (d) error corrections. The Portfolio addresses the principal authoritative rules in the FASB Accounting Standards Codification (ASC) regarding accounting changes and error corrections as well as relevant pronouncements of the Securities and Exchange Commission."
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Title from title screen (viewed Nov. 12, 2013).
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Language
English
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