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Accounting Changes and Error Corrections

Accounting Changes and Error Corrections

Insert Book Cover Picture. Accounting Changes and Error Corrections. 20. Learning Objectives. Differentiate between the three types of accounting changes and between the retrospective and prospective approaches to accounting for and reporting accounting changes. LO1. Accounting Changes.

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917 views • 50 slides
Income and Changes in Retained Earnings

Income and Changes in Retained Earnings

Income and Changes in Retained Earnings. Chapter 12. Normal, recurring revenue and expense transactions. Unusual, nonrecurring events that affect net income. 1. Results of discontinued operations. 2. Impact of extraordinary items. Reporting the Results of Operations.

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530 views • 17 slides
Gas Logistics

Gas Logistics

Gas Logistics. Presentation to Measurement Group Lynn Blair. Vice President Gas Logistics Shelley Corman. Sr. Administrative Assistant Ricki Winters. CAPACITY MANAGEMENT. COMMERCIAL SUPPORT. Director Business Applications FGT, NNG and TW Brad Holmes. Director Transportation

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236 views • 14 slides
Dear professionals

Dear professionals

Dear professionals. LET US DISCUSS IFRS October 25, 2014. Let us kill creative accounting Thru IFRS. SECURITISATION OF DEBTS Beaten by Compulsory group consolidation. Securitisation of debts. NPA TREATMENTS. Stock valuation. IFRS. Prior period items. Historical costs.

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239 views • 12 slides
Reporting Irregular Items on the Multi-Step Income Statement

Reporting Irregular Items on the Multi-Step Income Statement

Reporting Irregular Items on the Multi-Step Income Statement. Georgia CTAE Resource Network Curriculum Office, June 2009 To accompany curriculum for the Georgia Peach State Career Pathways June 2009, Dr. Marilynn Skinner . REPORTING IRREGULAR ITEMS. ALL-INCLUSIVE APPROACH

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202 views • 8 slides
Contemporary Accounting ????????????????

Contemporary Accounting ????????????????

Contemporary Accounting ????????????????. Income Determination and Presentation. Accounting rule-making Role of Government in Setting Accounting Standards Accounting History Notes Meaning of GAAP Accounting Theory vs. Accounting Practice International accounting .

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402 views • 5 slides
Statement of Retained Earnings And Prior Period Adjustments

Statement of Retained Earnings And Prior Period Adjustments

Statement of Retained Earnings And Prior Period Adjustments. Prior Period Adjustments Adjustments to the Beginning Balance of Retained Earnings to correct accumulated earnings reported from prior years. Prior Period Adjustments may be reported to adjust for

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392 views • 5 slides

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