Panel Poised to Recommend Separate Board, U.S. GAAP Exceptions for Private Companies  

Oleh:

DeFelice, Alexandra

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 210 no. 6 (Dec. 2010), page 22-24.
Topik: Panel Poised; Recommend Separate Board U.S.; GAAP Exceptions; Private Companies; Financial Accounting Foundation (FAF).

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Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.30 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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The blue-ribbon panel on private company financial reporting is poised to recommend that the Financial Accounting Foundation (FAF), FASB’s parent organization, move to U.S. GAAP with exceptions for private companies and that those standards should be set not by FASB but by a separate board under FAF’s oversight. A majority of the panel members at their Oct. 8 meeting in New York, including AICPA President and CEO Barry Melancon, supported this model and structure. (For an explanation of the other models and structures considered see the sidebar, “Models Explained,” at bottom of page.)

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