Searching for Substantial Authoritative Support Accounting Principles information? Find all needed info by using official links provided below.
https://quizlet.com/89796696/accounting-chapter-2-flash-cards/
A set of accounting standards that have substantial authoritative support, that guide accounting professionals Securities and Exchange Commission (SEC) The agency of the U.S. government that oversees U.S. financial markets and accounting standard-setting bodies
http://people.wku.edu/jack.hall/gaap.html
Opinions of the Accounting Principles Board constitute " Substantial authoritative support .". Substantial authoritative support can exist for principles that differ from Opinion of the Accounting Principles Board.
https://quizlet.com/109231353/ch-2-flash-cards/
>Generally accepted accounting principles, or "GAAP" have substantial authoritative support, and are recognized as a general guide for financial reporting purposes. "GAAP - a set of rules and practices, having substantial authoritative support, that the accounting profession recognizes as a general guide for financial reporting purposes."
http://www.sechistorical.org/museum/galleries/rca/rca03b-substantive-authoritive-support.php
If the Commission differed with a registrant on an accounting practice, disclosure in lieu of correction would be accepted only if there were substantial authoritative support for the registrant’s practice and the SEC’s position had not been expressed previously …
https://iedunote.com/accounting-gaap
According to the American Institute of Certified Public Accountants (AICPA), the principles which have substantial authoritative support become a part of the GAAP (Generally Accepted Accounting Principles). The main dispute in setting accounting standards is, “Whose rules should we play by, and what should they be?”
https://answers.yahoo.com/question/index?qid=20120119165659AAJ5JWC
Jan 19, 2012 · (a) ________ “Generally accepted” means that these principles must have “substantial authoritative. support.”. (b) ________ GAAP is a set of rules and practices established by the accounting profession to. serve as a general guide for financial reporting purposes.
http://3197d6d14b5f19f2f440-5e13d29c4c016cf96cbbfd197c579b45.r81.cf1.rackcdn.com/collection/papers/1970/1976_0827_FAF193.pdf
"substantial authoritative support," the phrase "accounting -principles and.practices" as used in Rule 2-02(c), or indeed the role of the FASB arid the private sector in establishing I. ACCOUNTING …
https://www.sec.gov/news/speech/1989/011089ruder.pdf
accounting principles for which there is no substantial authoritative support, such financial statements will be presumed to be misleading or inaccurate despite disclosures contained in the certificate of the accountant or in footnotes to the statements provided the matters involved are material. 1/ Y Accounting Series Release ("ASR") No. 1 ...
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