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How many accounting frameworks are enough / By Nicholas J. Mastracchio Jr., Heather M. Lively.

By:

Mastracchio Jr., Nicholas J

Material type:

Continuing resourceSeries: The CPA Journal | ; Vol. LXXXIII, no. 8 (August 2013).Publication details: -- New York : The New York state society of certified public accountants, 2013.Description: Page 6, 8-9 27 cmISSN:

0732-8435

DDC classification:

BPer. 657.05 C33

Summary: For more than 40 years, the CPA profession has debated the idea of having a separate set of accounting standards for some undefined segment of closely held businesses a brief history of the debate can be found in the May 2006 issue of The CPA Journal (Jeffrey S. Zancing and Dale L. Flesher, "GAAP Requirement for Nonpublic Companies: New Views on 'Big GAAP' Versus 'Little GAAP'''). More recently, in December 2009, the Financial Accounting Foundation (FAF), the AICPA, and the National Association of State Boards of Accounting (NASBA) established the Blue Ribbon Panel on Standard Setting for Private Companies in Order to Address how accounting standards can best meet the needs of users of U.S, private company Financial statement; the panel was charged with providing recommendations to the FAF Boards of Trustees on the future of private company standards setting.

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Holdings
Item type	Home library	Call number	Status	Date due	Barcode
Bansalan Periodicals	UM Bansalan College LIC	BPer. 657.05 C33 (Browse shelf(Opens below))	Not For Loan

For more than 40 years, the CPA profession has debated the idea of having a separate set of accounting standards for some undefined segment of closely held businesses a brief history of the debate can be found in the May 2006 issue of The CPA Journal (Jeffrey S. Zancing and Dale L. Flesher, "GAAP Requirement for Nonpublic Companies: New Views on 'Big GAAP' Versus 'Little GAAP'''). More recently, in December 2009, the Financial Accounting Foundation (FAF), the AICPA, and the National Association of State Boards of Accounting (NASBA) established the Blue Ribbon Panel on Standard Setting for Private Companies in Order to Address how accounting standards can best meet the needs of users of U.S, private company Financial statement; the panel was charged with providing recommendations to the FAF Boards of Trustees on the future of private company standards setting.

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