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Accounting for profit recognition on sales of real estate full-text: 45-02: 1979: Accounting for profit recognition on sales of real estate full-text: 46-01: 1987: Guide for the use of real estate appraisal information full-text: 46-02: 1990: Guide for the use of real estate appraisal information, as of December 31, 1990 full-text: 47-01: 1991
Under Rule 203-1 – Departures from Established Accounting Principles, the departures are rare, and usually take place when there is new legislation, the evolution of new forms of business transactions, an unusual degree of materiality, or the existence of conflicting industry practices. [6]
The auditor must state in the auditor's report whether the financial statements are presented in accordance with generally accepted accounting principles. The auditor must identify in the auditor's report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period.
The Financial Accounting Standards Board (FASB) is a private standard-setting body [1] whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest.
Prior to 1929 no group – public or private – was issuing or responsible for any accounting [4] standards. After the 1929 stock market crash, a call to regain the public's confidence and investor's trust was demanded and the Securities and Exchange Act of 1934 was passed resulting in public companies being supervised by the U.S. Securities and Exchange Commission.
Title 42 of the United States Code is the United States Code dealing with public health, social welfare, and civil rights. Parts of Title 42 which formerly related to the US space program have been transferred to Title 51 .
42: Emergency Facilities—Depreciation, Amortization, and Income Taxes : 1952 November 43: Restatement and Revision of Accounting Research Bulletins : 1953 44: Declining-Balance Depreciation : 1954 October 44 Revised: Declining-Balance Depreciation (Supersedes Accounting Research Bulletin No. 44 issued in October 1954) 1958 July 45
The government has expressed its commitment towards adopting the accrual-basis IPSASs for accounting and budgeting. The Government of Sri Lanka has requested that the Institute of Chartered Accountants of Sri Lanka [6] prepare suitable accrual basis accounting standards for use by public sector entities. The ICASL's Public Sector Accounting ...