CPA Accounting (Framework: 1. Financial: Role and Standard-Setting Process) FlashCards sobre FASB and Standard Setting, criado por Winston Maxwell em 21-09-2016.
|
Criado por Winston Maxwell
mais de 7 anos atrás
|
|
Fechar
|
|
Criado por Winston Maxwell
mais de 7 anos atrás
|
|
Financial Accounting and Reporting is concerned with providing relevant information to who? (5)
Define Generally Accepted Accounting Principles
What three aspects of financial reporting does GAAP address?
Current standard-setting body in the United States
The Federal government agency that administers the securities of the US
National professional organization for practicing CPAs; provides resources, information, and leadership to benefit members' clients, employers, and the general public
What year was the Committee on Accounting Procedure (CAP) established?
How many Accounting Research Bulletins (ARBs) did CAP issue?
In what year did the AICPA create the Accounting Principles Board?
Which of its organizations, that was created by the AICPA, required all its members to be CPAs?
How many opinions did the Accounting Principles Board issue?
What committee was created in 1971 by the AICPA
Who recommended the formation of the FASB in 1973?
What are the 5 main points of the mission of FASB?
