CPA Accounting (Framework: 1. Financial: Role and Standard-Setting Process) Karteikarten am FASB and Standard Setting, erstellt von Winston Maxwell am 21/09/2016.
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Erstellt von Winston Maxwell
vor fast 8 Jahre
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Schließen
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Erstellt von Winston Maxwell
vor fast 8 Jahre
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Financial Accounting and Reporting is concerned with providing relevant information to who? (5)
Define Generally Accepted Accounting Principles
What three aspects of financial reporting does GAAP address?
Current standard-setting body in the United States
The Federal government agency that administers the securities of the US
National professional organization for practicing CPAs; provides resources, information, and leadership to benefit members' clients, employers, and the general public
What year was the Committee on Accounting Procedure (CAP) established?
How many Accounting Research Bulletins (ARBs) did CAP issue?
In what year did the AICPA create the Accounting Principles Board?
Which of its organizations, that was created by the AICPA, required all its members to be CPAs?
How many opinions did the Accounting Principles Board issue?
What committee was created in 1971 by the AICPA
Who recommended the formation of the FASB in 1973?
What are the 5 main points of the mission of FASB?
