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

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" ... 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:
Accounting > Standards > United States.
Financial statements, Interim > United States.
Online Access:
Connect to online resource - Law Library authorized users (law students see also Westlaw or Lexis/Nexis)
Format: Electronic Website
Contents:
  • 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.