Accounting changes and error corrections [electronic resource] / Dr. Ralph L. Benke, Jr., Ph. D. CMA, Professor Emeritus, James Madison University.

"Bloomberg Tax Accounting Portfolio 5124-3rd, Accounting Changes and Error Corrections (Accounting Policy and Practice Series), examines in detail the reporting and required disclosures of (a) changes in accounting principles, (b) changes in estimates, (c) changes in a reporting entity, and (d)...

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Bibliographic Details
Online Access: Law Students, Faculty, and Staff (via Bloomberg Law)
Main Author: Benke, Ralph L., Jr (Author)
Other title:Bloomberg Law online
Bloomberg Law online.
Format: Electronic Website
Language:English
Published: Arlington, VA : Tax Management, [2008]-
Series:Accounting policy & practice series ; 5124-3rd.
Subjects:

MARC

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245 1 0 |a Accounting changes and error corrections  |h [electronic resource] /  |c Dr. Ralph L. Benke, Jr., Ph. D. CMA, Professor Emeritus, James Madison University. 
264 1 |a Arlington, VA :  |b Tax Management,  |c [2008]- 
300 |a 1 online resource. 
310 |a Updated irregularly 
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490 1 |a Accounting policy & practice portfolios : accounting rules and disclosures ;  |v portfolio 5124-3rd 
590 |a Promoted: Local to Global Cooperative  |b Bloomberg Law Complete 
538 |a Mode of access: World Wide Web. 
520 |a "Bloomberg Tax Accounting Portfolio 5124-3rd, Accounting Changes and Error Corrections (Accounting Policy and Practice Series), examines in detail the reporting and required disclosures of (a) changes in accounting principles, (b) changes in estimates, (c) changes in a reporting entity, and (d) error corrections. The Portfolio addresses the principal authoritative rules in the FASB Accounting Standards Codification (ASC) regarding accounting changes and error corrections as well as relevant pronouncements of the Securities and Exchange Commission." 
505 0 |a Detailed analysis. Purpose and scope of portfolio -- Principal authoritative pronouncements -- Changes in accounting principles -- Changes in accounting estimates -- Changes in the reporting entity -- Correction of errors -- International Accounting Standard No. 8, Accounting Policies, Changes in Accounting Estimates, and Errors -- Working papers. 
504 |a Includes bibliographical references. 
500 |a Title from title screen (viewed November 12, 2013). 
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