Governmental Financial Reporting Presented by David R. Koeppen‚ Ph.D.‚ CPA Department of Accountancy Boise State University dkoeppen@boisestate.edu Topics • • • • • Introduction Reporting Basics Fund Accounting Government-wide Financial Statements Summary and Conclusion Introduction • • • • Purpose of Financial Reporting Generally Accepted Accounting Principles Characteristics of Governmental Entities Effects of Characteristics on Financial Reporting Purpose of Financial Reporting • Private sector
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and pressures. This pattern certainly holds true in regards to financial reporting. The first financial reporting regulations were set in place during the Great Depression in reaction to the stock market collapse of 1929. These regulations were The Securities Act of 1933 and The Securities Exchange Act of 1934‚ which established the Securities and Exchange Commission (SEC) and became the foundation for future financial reporting regulations. While addressing Congress‚ President Roosevelt said that the
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Information Systems Management Research Project ON Data Warehousing and Data Mining Submitted in Partial fulfilment of requirement of award of MBA degree of GGSIPU‚ New Delhi Submitted By: Swati Singhal (12015603911) Saba Afghan (11415603911) 2011-2013
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EXECUTIVE SUMMARY The purpose of this report is to identify and analyse what it means to be a sustainable business‚ how to report for it‚ and the cost/benefits of integrated reporting. By using Woolworths as an example of what to expect and the outcomes of their progress I dissect the strategy Woolworths adopted in attempting to implement sustainability into their every day-to-day operations and through doing so have resulted in a conclusion with a recommendation for Coolworths. Sustainability
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Financial Reporting Problem Part 1 XACC/290 March 1‚ 2015 Financial Reporting Problem Part 1 J.P. Morgan is a company in the banking industry. J.P. Morgan was established in 1799 and despite multiple stock market crashes and recessions; it is a company that continues to do well in its sector (JP Morgan‚ 2014). J.P. Morgan Bank is the publicly traded company that I chose to analyze the 2013 annual report. At the end of 2013‚ the total assets of J.P. Morgan was 1‚945‚467‚000‚000; one trillion‚ nine
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Sara Rezaee IENG 2005 Case Study Submission #1: Data Storage Problem Due: AT 10:05 a.m. on Tuesday‚ March 5th‚ 2013 In the cover page for this assignment and all subsequent ones‚ include the: Company name Canadian city of incorporation Submission date Submission number Course number All of the group members names and their banner numbers Other Requirements: Use Excel to solve part b. Use clear writing and a clear & organized layout Draw cash flow diagrams where appropriate Cite sources
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The mandatory reporting law is a great law that is in need of major revisions. The role of the doctor has been clear and distinct in my life. I have always looked at my doctor as a person who assists me with health issues. But somewhere down the line‚ the role of the doctor has changed. Doctors are taking on the decision making of the patient. In a recent bill that was passed‚ practitioners are required to report any physical injury that is due to firearm‚ assault‚ or abusive conduct. This
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(Stephen P. Joyce‚ 2012). In economic theories‚ the advantages of outsourcing the hotel building is to provide a use of the building with a lower cost and reduce the barriers to entry and exits for firms in the market. However‚ a lease may bring some problems in the long run such as the control of the property‚ the increasing in fixed cost and the ownership. Advantages Of A Lease Cost of production theory of value Firstly‚ leasing a building helps the hotel owner
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of Proceedings of the IBI-ICC International Sym- posium. Mainz‚ September 16-20‚ North Holland Publishing Company‚ Armsterdam‚ 1975. 16. Gilbert‚ A.‚ (1997). Fundamental of Management Boston: BP1 1RWIN 17 18. Harpreet‚ S.R. (2002).Transferring data between Heterogeneous databases using the web. MSC Dissertation in information systems‚ presented to Brunel university of in- formation and computing‚ west London. 19. Hitt‚ L.‚ Brynjolfsson‚ E. (1994). The Three Faces of IT value: Theory‚ and Evidence
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Bedside Shift Reporting Jennifer J. Fay Indiana State University Bedside Shift Reporting In every profession there are changes that propel how tasks are done; nursing is no stranger to this. One of the biggest changes that have come into nursing’s daily events is how report hand-offs are being done. Gone are the days of taped report that each off going nurse must tape about each patient and the oncoming nurse must listen to. Nurses are now being encouraged to move their report to the
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