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  2. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Compilation and review engagements March 1, 2010 full-text: 13-02: 2011: Compilation and review engagements March 1, 2011: 13-03: 2012: Compilation and review engagements March 1, 2012: 13-04: 2013: Compilation and review engagements March 1, 2013: 13-05: 2014: Compilation and review engagements March 1, 2014

  3. List of GASB Statements - Wikipedia

    en.wikipedia.org/wiki/List_of_GASB_Statements

    Governmental College and University Omnibus Statement—an amendment of GASB Statements No. 10 and 15: Sept. 1993 1974: Superseded by GASBS 35; 20. Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting: Sept. 1993: Superseded by GASBS 34 and 62; 21. Accounting for Escheat ...

  4. Government Auditing Standards - Wikipedia

    en.wikipedia.org/wiki/Government_Auditing_Standards

    The Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the "Yellow Book", are produced in the United States by the Government Accountability Office (GAO). The standards apply to both financial and performance audits of government agencies. Five general standards are included: Independence; Due care

  5. Uniform Certified Public Accountant Examination - Wikipedia

    en.wikipedia.org/wiki/Uniform_Certified_Public...

    After each administration, all questions and the keyed responses (correct answers) were published and available for purchase. Candidates were able to leave the test sites with their exam books, within certain time constraints imposed to preserve exam security. Beginning with the May 1996 administration, the exam became non-disclosed.

  6. Governmental Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Governmental_Accounting...

    The Governmental Accounting Standards Board (GASB) is the source of generally accepted accounting principles (GAAP) used by state and local governments in the United States. [1] As with most of the entities involved in creating GAAP in the United States, it is a private, non-governmental organization.

  7. Annaly Capital Management (NLY) Q4 2024 Earnings Call ... - AOL

    www.aol.com/finance/annaly-capital-management...

    Image source: The Motley Fool. Annaly Capital Management (NYSE: NLY) Q4 2024 Earnings Call Jan 30, 2025, 9:00 a.m. ET. Contents: Prepared Remarks. Questions and Answers. Call Participants

  8. Lockheed Martin (LMT) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/finance/lockheed-martin-lmt-q4-2024...

    Chart 12 bridges the 2024 reported segment operating profit of $6.1 billion to the 2025 guidance midpoint of $8.15 billion. After accounting for the 2024 net charges, we expect operating profit ...

  9. International Public Sector Accounting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Public...

    The government has expressed its commitment towards adopting the accrual-basis IPSASs for accounting and budgeting. The Government of Sri Lanka has requested that the Institute of Chartered Accountants of Sri Lanka [6] prepare suitable accrual basis accounting standards for use by public sector entities. The ICASL's Public Sector Accounting ...