Detail A Quest for Relevance   Oleh:  Tysiac, Ken Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 214 no. 6 (Dec. 2012), page 32-35. Topik: Financial Reporting; Small & Medium Sized Enterprises-SME; GAAP; Proposals Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85, JJ85.33 Non-tandon: 3 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The recent efforts by the accounting profession to improve private company financial reporting revealed a clear and strong demand by small and medium-size entities, the CPAs who serve them, and those who use their financial statements for a more robust and reliable financial reporting framework when GAAP is not required. In response to that marketplace demand, the AICPA staff and a task force are developing a Financial Reporting Framework for Small- and Medium-Sized Entities. The framework is intended for entities that are not required to prepare financial statements in accordance with GAAP. SMEs run by owner-managers are expected to find the proposed framework especially useful, as the financial statements prepared under the framework will confirm their assessments of performance, describe what they owe and own, and help users understand cash flows. No concept of variable-interest entities is included in the proposed framework, and preparers have the option of presenting parent-only financial statements. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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