Detail The CPA's Role in Restoring Fiscal Sanity   Oleh:  Walker, David M. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 213 no. 6 (Jun. 2012), page 100-104. Topik: CPAs; Government Spending; Gross Domestic Product--GDP; Financial Reporting Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.32 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel In 1887, the year the AICPA was founded, federal spending was about 2.5% of annual US economic output. In 2011, federal spending was about 24% of the nation's GDP, and it is on a path to reach 37% of GDP in 2040. In 1887, the allocation of a vast majority of the government's resources was actually decided by Congress every year. In 2011, less than 40% of the federal budget -- the discretionary portion -- was actually decided by Congress. CPAs are uniquely positioned -- and have an important obligation -- to deliver that message. CPAs can help enhance public understanding, improve government financial reporting, promote transparency, increase accountability, and facilitate a long-overdue transformation of government at all levels. While the Federal Accounting Standards Advisory Board and the Governmental Accounting Standards Board have made real progress in connection with key accounting and reporting issues in the past two decades, much work remains to be done. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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