Accounting changes and error corrections / Ralph L. Benke, Jr.

" ... 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 (AS...

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Bibliographic Details
Uniform Title:Accounting policy & practice series ; 5124-3rd.
Main Author: Benke, Ralph L., Jr
Corporate Author: Tax Management Inc
Language:English
Published: Arlington, VA : Tax Management, ©[2008]-
Series:Accounting policy & practice series ; 5124-3rd.
Subjects:
Online Access:
Format: Electronic Website

MARC

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500 |a Electronic resource. 
505 0 |a 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. 
504 |a Includes bibliographical references. 
520 |a " ... 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." 
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