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HomePublicacionesNormasNORMAS EMITIDAS POR EL AICPA
  • APB 21 Interest on Receivables and Payables

    • 9 julio, 2017
    • Publicado por: Administrador
    • Categoría: APB, NORMAS EMITIDAS POR EL AICPA
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    INTRODUCTION Problem. Business transactions often involve the exchange of cash or property, goods, or service for a note or similar instrument. The use of an interest rate that varies from prevailing interest rates warrants evaluation of whether the face amount and the stated interest rate of a note or obligation provide reliable evidence for properly

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  • APB 30 Reporting the Results of Operations—Reporting the Effects of Disposal of a Segment of a Business, and Extraordinary, Unusual and Infrequently Occurring Events and Transactions

    • 9 julio, 2017
    • Publicado por: Administrador
    • Categoría: APB, NORMAS EMITIDAS POR EL AICPA
    No hay comentarios

    INTRODUCTION In APB Opinion No. 9, Reporting the Results of Operations, issued in 1966, the Board concluded that net income for a period should reflect all items of profit and loss recognized during the period except for certain prior period adjustments. The Opinion further provided that extraordinary items should be segregated from the results of

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  • APB 29 Accounting for Nonmonetary Transactions

    • 9 julio, 2017
    • Publicado por: Administrador
    • Categoría: APB, NORMAS EMITIDAS POR EL AICPA
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    INTRODUCTION Most business transactions involve exchanges of cash or other monetary assets or liabilities i1 for goods or services. The amount of monetary assets or liabilities exchanged generally provides an objective basis for measuring the cost of nonmonetary assets or services received by an enterprise as well as for measuring gain or loss on nonmonetary

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  • APB 28 Interim Financial Reporting

    • 9 julio, 2017
    • Publicado por: Administrador
    • Categoría: APB, NORMAS EMITIDAS POR EL AICPA
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    The purpose of this Opinion is to clarify the application of accounting principles and reporting practices to interim financial information, including interim financial statements and summarized interim financial data of publicly traded companies issued for external reporting purposes.  

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  • APB 26 Early Extinguishment of Debt

    • 9 julio, 2017
    • Publicado por: Administrador
    • Categoría: APB, NORMAS EMITIDAS POR EL AICPA
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    INTRODUCTION Debt is frequently extinguished in various ways before its scheduled maturity. Generally, the amount paid upon reacquisition of debt securities will differ from the net carrying amount of the debt at that time. This section expresses the views of the Accounting Principles Board regarding the appropriate accounting for that difference.  

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  • SAS 59 Section 341 The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern

    • 9 julio, 2017
    • Publicado por: Administrador
    • Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
    No hay comentarios

    This section provides guidance to the auditor in conducting an audit of financial statements in accordance with generally accepted auditing standards with respect to evaluating whether there is substantial doubt about the entity’s ability to continue as a going concern.1,2 Continuation of an entity as a going concern is assumed in financial reporting in the

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  • SAS 120 Section 558 Required Supplementary Information

    • 9 julio, 2017
    • Publicado por: Administrador
    • Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
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    This section addresses the auditor’s responsibility with respect to information that a designated accounting standard setter requires to accompany an entity’s basic financial statements (hereinafter referred to as required supplementary information). In the absence of any separate requirement in the particular circumstances of the engagement, the auditor’s opinion on the basic financial statements does not

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  • SAS 119 Section 551 Supplementary Information in Relation to the Financial Statements as a Whole

    • 9 julio, 2017
    • Publicado por: Administrador
    • Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
    No hay comentarios

    The objective of the auditor, when engaged to report on supplementary information in relation to the financial statements as a whole, is a. to evaluate the presentation of the supplementary information in relation to the financial statements as a whole and b. to report on whether the supplementary information is fairly stated, in all material

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  • SAS 118 Section 550 Other Information in Documents Containing Audited Financial Statements

    • 9 julio, 2017
    • Publicado por: Administrador
    • Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
    No hay comentarios

    This section addresses the auditor’s responsibility in relation to other information in documents containing audited financial statements and the auditor’s report thereon. In the absence of any separate requirement in the particular circumstances of the engagement, the auditor’s opinion on the financial statements does not cover other information, and the auditor has no responsibility for

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  • SAS 117 Section 801 Compliance Audits

    • 9 julio, 2017
    • Publicado por: Administrador
    • Categoría: NORMAS EMITIDAS POR EL AICPA, SAS
    No hay comentarios

    Governments frequently establish governmental audit requirements for entities to undergo an audit of their compliance with applicable compliance requirements. This section is applicable when an auditor is engaged, or required by law or regulation, to perform a compliance audit in accordance with all of the following: • Generally accepted auditing standards (GAAS) • The standards

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