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

By D. R. Carmichael

ISBN-10: 047126993X

ISBN-13: 9780471269939

The 2004 complement comprises the next new chapters:

  • Introduction to inner keep an eye on overview and Reporting
  • Financial professional Witness demanding situations and Exclusions
  • Introduction to E-Discovery

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Additional resources for Accountants' Handbook : 2004 Supplement

Sample text

1, Review and Résumé. “Generally” was added to the special committee’s “accepted principles of accounting” in Examination of Financial Statements by Independent Public Accountants, published by the Institute in 1936 as a revision of an auditing publication, Verification of Financial Statements (1929). According to its chairman, Samuel J. Broad, the revision committee inserted “generally” to answer questions such as “. . 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.

Although the committee had decided early not to take the time required to develop a statement of broad principles on which to base solutions to practice problems (p. 1-12), the need for a comprehensive statement or codification of accounting principles continued to be raised occasionally, and the committee periodically revisited the question. Each time it decided against a project of that kind. One of those occasions was in 1949, when the committee reconsidered its earlier decision and began work on a comprehensive statement of accounting principles.

The Securities Exchange Act of 1934 established the Securities and Exchange Commission and gave it authority to prescribe accounting and auditing practices to be used by companies in the financial reports required of them under that Act and the Securities Act of 1933. The SEC, like the Stock Exchange before it, became increasingly concerned about the variety of accounting practices approved by auditors. Carman G. Blough, first Chief Accountant of the SEC, told a round-table session at the Institute’s 50th anniversary celebration in 1937 that unless the profession took steps to develop a set of accounting principles and reduce the areas of difference in accounting practice, “the determination of accounting principles and methods used in reports to the Commission would devolve on the Commission itself.

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