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Standards for Internal Control in the Federal Government

2019-03-24 Reference
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Release : 2019-03-24
Genre : Reference
Kind : eBook
Book Rating : 828/5 ( reviews)

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Book Synopsis Standards for Internal Control in the Federal Government by : United States Government Accountability Office

Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office. This book was released on 2019-03-24. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

Financial Accounting with International Financial Reporting Standards

2018-07-18 Business & Economics
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Release : 2018-07-18
Genre : Business & Economics
Kind : eBook
Book Rating : 309/5 ( reviews)

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Book Synopsis Financial Accounting with International Financial Reporting Standards by : Jerry J. Weygandt

Download or read book Financial Accounting with International Financial Reporting Standards written by Jerry J. Weygandt. This book was released on 2018-07-18. Available in PDF, EPUB and Kindle. Book excerpt: While there is growing interest in IFRS within the US, interest outside the US has exploded. Weygandt's fourth edition of Financial Accounting: IFRS highlights the integration of more US GAAP rules, a desired feature as more foreign companies find the United States to be their largest market. The highly anticipated new edition retains each of the key features (e.g. TOC, writing style, pedagogy, robust EOC) on which users of Weygandt Financial have come to rely, while putting the focus on international companies/examples, discussing financial accounting principles and procedures within the context of IFRS, and providing EOC exercises and problems that present students with foreign currency examples instead of solely U.S. dollars.

Accounting Standards

2006 Business & Economics
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Release : 2006
Genre : Business & Economics
Kind : eBook
Book Rating : 805/5 ( reviews)

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Book Synopsis Accounting Standards by : R. A. Rayman

Download or read book Accounting Standards written by R. A. Rayman. This book was released on 2006. Available in PDF, EPUB and Kindle. Book excerpt: Anthony Rayman explains the failure of the conventional system of accounting and proposes an alternative system to promote the improvement of corporate governance in the market economy.

Accounting Standards: True or False?

2013-09-13 Business & Economics
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Release : 2013-09-13
Genre : Business & Economics
Kind : eBook
Book Rating : 577/5 ( reviews)

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Book Synopsis Accounting Standards: True or False? by : R.A. Rayman

Download or read book Accounting Standards: True or False? written by R.A. Rayman. This book was released on 2013-09-13. Available in PDF, EPUB and Kindle. Book excerpt: Following a spate of high-profile financial scandals (including Enron, WorldCom, and Parmalat), the quality of financial information has come under increasing scrutiny. Many of the accounting standards being imposed on the profession by regulators and standard-setting bodies are now attracting criticism from the business community and the accountancy profession itself. In this book, Anthony Rayman traces a fundamental flaw in the conventional academic wisdom back to the nineteenth century, and proposes an alternative conceptual framework. He argues that effective corporate governance can be achieved, not by expensive and counterproductive regulations (like the US Sarbanes-Oxley Act and some International Accounting Standards), but by an enhanced accounting information system that exposes corporate management to the full rigour of market forces.

Accounting and Auditing Standards for Islamic Financial Institutions

2021-11-29 Business & Economics
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Release : 2021-11-29
Genre : Business & Economics
Kind : eBook
Book Rating : 994/5 ( reviews)

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Book Synopsis Accounting and Auditing Standards for Islamic Financial Institutions by : Mohd Ma'Sum Billah

Download or read book Accounting and Auditing Standards for Islamic Financial Institutions written by Mohd Ma'Sum Billah. This book was released on 2021-11-29. Available in PDF, EPUB and Kindle. Book excerpt: While accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, and local regulations, this is not the case for Islamic financial organizations. Rather than having their own set of comprehensive accounting or auditing standards or policies, these are based, in some cases, on the Accounting and Auditing Organization for Islamic Financial Institutions (AAIOFI), the Islamic Financial Services Board (IFSB)’s standards and Shari’ah based local policies. This book is a timely and comprehensive overview of accounting and auditing standards within the doctrine of Shari’ah. It offers a significant contribution to the field and a wealth of technical know-how. It analyzes Islamic accounting and auditing both in theory and practice and from a distinctly international perspective. The chapters are arranged in a systematic and logical way making it easily accessible and engaging. The book evaluates the existing standards and widens the scope of the discourse to include Maqasid al-Shari’ah, Islamic accounting and audit models and standards, as well as, offering practical policy recommendations. The author presents a Shari’ah justified solution to Islamic Accounting and Audit and offers guidance on overcoming the challenges to implementing Islamic Accounting and Auditing Standards. The book is a unique and exhaustive guide and, as such, will be an invaluable resource for academics, researchers, students, policymakers, as well as, practitioners in accounting and auditing firms and financial institutions.

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