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

By D. R. Carmichael

The 2004 complement comprises the subsequent new chapters:

  • Introduction to inner regulate evaluate and Reporting
  • Financial professional Witness demanding situations and Exclusions
  • Introduction to E-Discovery

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Page 188] Although the AAA’s intent was to emphasize accounting’s conceptual underpinnings, the “Tentative Statement” was substantially less conceptual and more practice oriented than might appear, not only because its principles were derived from practice but also because its “fundamental axiom” was essentially a description of existing practice. The same description of accounting was inherent in the report of the Special Committee on Co-operation with Stock Exchanges, was voiced by George O.

Accepted by whom? business? professional accountants? the SEC? ’”22 In retrospect, the legacy of institutionalizing that definition of “principle” has been that the terms “principle,” “rule,” “convention,” “procedure,” and “method” have been used interchangeably, and imprecise and inconsistent usage has hampered the development and acceptance of subsequent efforts to establish accounting principles. Moreover, within the context of so broad a definition of “principle,” the combination of the latitude given management in choosing accounting methods, the failure to incorporate into financial accounting and reporting the discipline that would have been imposed by the profession’s adopting a few, broad, accepted accounting principles, and the failure to enforce the requirement that companies disclose their accounting methods gave refuge to the continuing use of many different methods and procedures, all justified as “generally accepted principles of accounting,” and encouraged the proliferation of even more “generally accepted” accounting methods.

Postulates are few in number and are the basic assumptions on which principles rest. They necessarily are derived from the economic and political environment and from the modes of thought and customs of all segments of the business community. The profession . . should make clear its understanding and interpretation of what they are, to provide a meaningful foundation for the formulation of principles and the development of rules or other guides for the application of principles in specific situations.

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