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ARB 51: Consolidated Financial Statements
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: ARB, NORMAS EMITIDAS POR EL AICPA
No hay comentariosPURPOSE OF CONSOLIDATED STATEMENTS The purpose of consolidated statements is to present, primarily for the benefit of the shareholders and creditors of the parent company, the results of operations and the financial position of a parent company and its subsidiaries essentially as if the group were a single company with one or more branches or
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ARB 45: Long-Term Construction-Type Contracts
- 3 julio, 2017
- Publicado por: cinthia
- Categoría: ARB, NORMAS EMITIDAS POR EL AICPA
This bulletin is directed to the accounting problems in relation to construction-type contracts in the case of commercial organizations engaged wholly or partly in the contracting business. It does not deal with cost-plus-fixed-fee contracts, which are discussed in Chapter 11, Section A, of Accounting Research Bulletin No. 43 i*, other types of cost-plus-fee contracts, or
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ARB 46: Discontinuance of Dating Earned Surplus
- 25 junio, 2017
- Publicado por: admin
- Categoría: ARB
Paragraph 10 of Chapter 7(a), Quasi-Reorganization or Corporate Readjustment, of Accounting Research Bulletin No. 43, Restatement and Revision of Accounting Research Bulletins, reads as follows: After such a readjustment earned surplus previously accumulated cannot properly be carried forward under that title. A new earned surplus account should be established, dated to show that it runs
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ARB 43: Restatement and Revision of Accounting Research Bulletins
- 25 junio, 2017
- Publicado por: admin
- Categoría: ARB
INTRODUCTION Accounting and the Corporate System 1. Accounting is essential to the effective functioning of any business organization, particularly the corporate form. The test of the corporate system and of the special phase of it represented by corporate accounting ultimately lies in the results which are produced. These results must be judged from the standpoint
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