Sept 9-1 - Assignment for Wednesday, September 9 Conceptual...

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Assignment for Wednesday, September 9 Conceptual Framework/IFRS; Cash to Accrual Scheduled Professor: Bob Read and be prepared to discuss in class: 1. Spiceland, Chapters 1 and 2 (and Chapter 2 appendices). 2. Needles, pages 1-31. FOR THE REMAINDER OF THE SEMESTER, WHENEVER WE COVER A FINANCIAL ACCOUNTING TOPIC, YOU ARE TO (A) FIND THE CORRESPONDING PAGES IN THE NEEDLES BOOK, (B) READ THOSE PAGES, AND (C) BE PREPARED TO DISCUSS THE DIFFERENCES OR SIMILARITIES OF U.S. GAAP AND IFRS ON THOSE TOPICS. 3. Supplement on Blackboard on: Definition of Cost (Print out, READ, and bring it to class). 4. Supplement on Blackboard on: PowerPoint presentation by Katherine Schipper of the FASB on Principles-Based Accounting Standards (Print out, READ and bring it to class). 5. On July 1, 2009, the FASB made a major change in the way accounting standards are organized. As of now, the FASB Accounting Standards Codification (FASB Codification) will become the single official source of authoritative, nongovernmental U.S. generally accepted accounting principles
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This note was uploaded on 12/16/2009 for the course ACCTG 321 taught by Professor Will during the Fall '08 term at San Diego State.

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Sept 9-1 - Assignment for Wednesday, September 9 Conceptual...

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