Intermediate Accounting chapter 1-4.
FASB - Financial Accounting Standards Board, the body responsible for promulgating U.S. GAAP SEC - Securities and Exchange Commission, regulates publicly traded companies IASB - International Accounting Standards Board --- sets international financing reporting standards (IFRS) PCAOB - Public Company Accounting Oversight Board -sets audit standards and oversees the audits of public companies in the U.S. Qualitative Characteristics - Fundamental and Enhancing Qualities Fundamental Characteristics - Basic characteristics that distinguish useful financial information from information that is not useful Relevance - Capable of making a difference in a decision Predictive value- - helps provide accurate information to make a decision about the
Información del documento
- Subido en
- 9 de febrero de 2025
- Número de páginas
- 4
- Escrito en
- 2024/2025
- Tipo
- Examen
- Contiene
- Preguntas y respuestas
