New PDF release: Accountants' Handbook : 2004 Supplement

By D. R. Carmichael

ISBN-10: 047126993X

ISBN-13: 9780471269939

The 2004 complement contains the next new chapters:

  • Introduction to inner keep an eye on evaluate and Reporting
  • Financial specialist Witness demanding situations and Exclusions
  • Introduction to E-Discovery

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Additional resources for Accountants' Handbook : 2004 Supplement

Example text

60 “Report to Council of the Special Committee on Research Program,” p. 63. 2 WHY WE HAVE A CONCEPTUAL FRAMEWORK 1 25 • (i) Postulates and Principles. Following that prescription, the new Accounting Research Division published Accounting Research Study No. 1, The Basic Postulates of Accounting, by Maurice Moonitz in 1961, and Accounting Research Study No. 3, A Tentative Set of Broad Accounting Principles for Business Enterprises, by Robert T. Sprouse and Maurice Moonitz in 1962. Accounting Research Studies were not publications of the APB and thus did not constitute official Institute pronouncements on accounting principles.

A growing number of Institute members sensed that the committee’s firefighting approach to accounting principles had gone about as far as it could and expressed an urgent need for the committee to abandon that effort and to do what it had theretofore been reluctant to do—formulate or codify a comprehensive statement of accounting principles. Jennings called for an increased research effort to reexamine the basic assumptions of accounting and to develop authoritative statements to guide accountants.

An auditor’s report would include an opinion on whether or not each corporation’s code consisted of accepted principles of accounting and was applied consistently. The Stock Exchange would enforce the program by requiring each listed corporation to comply in order to keep its listing. The Institute was to sponsor or lead an effort in which accountants, lawyers, corporate officials, and other “qualified persons” would formulate a statement of “accepted principles of accounting” to guide listed companies and auditors, but it was not to get into the business of specifying those principles.

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Accountants' Handbook : 2004 Supplement by D. R. Carmichael


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