| CHAPTER 1INTRODUCTION TO FINANCIAL REPORTING 1 Development of Generally Accepted Accounting Principles GAAP 2 American Institute of Certified Public Accountants AICPA ·Financial Accounting Standards Board FASB ·Operating Procedure for Statements of Financial Accounting Standards SFAS ·FASB Conceptual Framework Additional Input American Institute of Certified Public Accountants AICPA 8 Emerging Issues Task Force EITF 9 Traditional Assumptions of the Accounting Model9 Business Entity ·Going Concern or Continuity ·Time Period · Monetary Unit ·Historical Cost ·Conservatism ·Realization ·Matching ·Consistency ·Full Disclosure ·Materiality ·Industry Practices ·Transaction Approach ·Cash Basis · Accrual Basis Using the Intemet17 Companies'' Internet Web Sites ·Helpful Web Sites Summary19 Questions19 To the Net22 Problems22 Case 1-1 Standards Overload 27 Case 1-2 Standard Setting: A Political Aspect28.. |
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