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[1] Issues Papers were the vehicle the AICPA's Accounting Standards Executive Committee (AcSEC) used to present emerging practice problems to the FASB and accounting practitioners. Issues Papers generally followed a standard format: (1) background, (2) analysis of current practice, (3) review of the literature, (4) statement of issues needing ...
The FASB Conceptual Framework was established in 1973 as a comprehensible set of standards and rules intended to address and solve new emerging issues. The conceptual framework underlaid financial accounting by serving as the Board's reasoning behind its standards-setting decisions. [18] [19]
In 1984, the FASB created the Emerging Issues Task Force (EITF). The mission of the EITF is to "assist the FASB in improving financial reporting through the timely identification, discussion, and resolution of financial accounting issues within the framework of the FASB Accounting Standards Codification." [10]
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Contemporary Accounting Research is a peer-reviewed academic journal covering research on all aspects of accounting's role within organizations, markets, or society. The journal publishes articles in all areas of accounting, (including audit, financial, information systems, and tax), using relevant methods (including analytical, archival, case study, empirical, experimental, or field); based ...
Staying on top of your bookkeeping doesn’t have to be expensive or time-consuming. Check out these 10 free accounting tools for your small business.
Accounting Today is a trade magazine servicing the public accounting profession in the United States serving a community of professionals who provide tax preparation, bookkeeping, auditing, financial planning, and business advisory and consulting services to individuals and businesses.
Arizona businesses have been grappling for months with shortages of parts and raw materials, delayed shipments and price hikes from vendors. Taylor Morrison, the largest public homebuilder based ...