The concept of materiality was defined more precisely for federal government entities in an accounting standard issued Monday by the Federal Accounting Standards Advisory Board. The guidance is ...

The conceptual framework is a series of Statements of Financial Accounting Concepts (SFACs), taken as a whole, set the objectives, characteristics and other concepts that determine how financial ...

This transformative model was developed to address a gap ... The comprehensive program teaches accounting professionals the methodology step by step, explaining the workflows, concepts and the process ...

The Manual is intended particularly for compilers who already have a knowledge of annual national accounting concepts and methods, and provides techniques for the development of a consistent time ...

Bruns, William J., Jr. "Accounting Framework, Financial Statements, and Some Accounting Concepts, The." Harvard Business School Background Note 193-028, August 1992 ...

Kwohn Whitaker, Blinn College District Business Department Head, found teaching inspiration in a popular board game. Whitaker recently presented an innovative session at the Teachers of Accounting at ...

It describes the experiences of countries with regard to conceptual and compilation issues of household sector and satellite accounting. Volume 1 focuses on the concept of the informal sector ...

Collaborative Accounting™ strengthens accountant-client relationships by integrating small business owners directly into the financial processes of their companies. This transformative model was ...