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The Philippines' Bureau of Agriculture and Fisheries Product Standards (Filipino: Kawanihan ng mga Pamantayan sa Produktong Pansaka at Pampangisdaan, abbreviated as BAFS), is an agency of the Philippine government under the Department of Agriculture responsible for setting and implementing standards for fresh primary and secondary processed agricultural and fishery products.
AU [1] Section 150 states that there are ten standards: [2] three general standards, three fieldwork standards, and four reporting standards. These standards are issued and clarified Statements of Accounting Standards, with the first issued in 1972 to replace previous guidance. Typically, the first number of the AU section refers to which ...
The Statement is now known as Statement on Auditing Standards, no. 1, and began a series of Statements on Auditing Standards (SASs) that are still being issued by the Auditing Standards Board. See Statements on Auditing Standards (USA). Beginning in 1976, these Standards were codified annually as section AU of the AICPA's Professional Standards.
Accounting standards prescribe in considerable detail what accruals must be made, how the financial statements are to be presented, and what additional disclosures are required. Some important elements that accounting standards cover include identifying the exact entity which is reporting, discussing any "going concern" questions, specifying ...
A PSI can be performed at different stages before shipment, such as checking the total amount of goods and packing, controlling the quality or consistency of goods, checking of all documentation, as for example test reports, packaging list, or verification of compliance with standards of the destination country like ASME, CE mark and import duties.
The Codification of Statements on Auditing Standards is generally issued in January, and the U.S. Auditing Standards is issued as part of the AICPA Professional Standards in June of each year. The current U.S. Auditing Standards are available at the AICPA's Web site. Below is a list of older codifications from the Professional Standards.
Standards And Recommended Practices (SARPs) are technical specifications adopted by the Council of ICAO in accordance with Article 37 of the Convention on International Civil Aviation in order to achieve "the highest practicable degree of uniformity in regulations, standards, procedures and organization in relation to aircraft, personnel, airways and auxiliary services in all matters in which ...
The United States Constitution (Article 1, Section 5) [1] gives the House of Representatives the power to expel any member by a two-thirds vote. Expulsion of a Representative is rare: only six members of the House have been expelled in its history.