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

By D. R. Carmichael

The 2004 complement contains the subsequent new chapters:

  • Introduction to inner regulate review and Reporting
  • Financial specialist Witness demanding situations and Exclusions
  • Introduction to E-Discovery

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30). 2 WHY WE HAVE A CONCEPTUAL FRAMEWORK 1 23 • The committee had a clear preference—it praised the method of amortization of cost over the remaining life of the old bonds as consistent with good accounting thinking regarding the relative importance of the income statement and the balance sheet. It condemned immediate writeoff as a holdover of balance-sheet conservatism which was of “dubious value if attained at the expense of a lack of conservatism in the income account, which is far more significant” [ARB 2, page 13].

Is the [income tax] expense properly allocable to the income included in the income statement for the year” (page 186 [fourth page of ARB 23], carried over with some changes to ARB No. 43, Restatement and Revision of Accounting Research Bulletins (June 1953), Chapter 10B, “Income Taxes,” paragraph 4). 1 16 • THE FRAMEWORK OF FINANCIAL ACCOUNTING CONCEPTS AND STANDARDS A committee of the New Jersey Society of Certified Public Accountants reviewed ARB 23 soon after its issue and questioned whether the new procedures it recommended were “accepted procedures” at the date of its issue.

Paton and A. C. Littleton, An Introduction to Corporate Accounting Standards (Ann Arbor, MI: American Accounting Association, 1940), p. 23. 52 Paton and Littleton, An Introduction to Corporate Accounting Standards, p. 67. 53 Not surprisingly, those who had supported the accounting principles developed in the ARBs but were uncomfortable with those principles’ apparent lack of theoretical support found highly attractive the theory that “matching costs and revenues” not only determined periodic net income but also justified the practice of accounting for most assets at their historical costs or an unamortized portion thereof.

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