Wednesday, May 6, 2020

Course Project Part Iii Essay - 772 Words

Financial Statements Bernard J Wyant Jr. Rasmussen College Author Note This research paper is being submitted on March 10, 2013, for Tiffany Krogman, A340/ACG3085 Section 03, Advanced Auditing Concepts amp; Standards. Financial Statements Financial Statements Prepared using Chinese and GAAP Standards Kobyashi Maru prepares two sets of financial statements; one set using Chinese standards and GAAP (as meager as those standards may be) and the other for use in the US attempting to conform to U.S. GAAP. The Chinese financials contain a single footnote describing the accounting principles used in the original books of entry. In the United States, the public capital markets are regulated primarily by the US Securities and Exchange†¦show more content†¦The SEC issued its final rule on Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards without Reconciliation to US GAAP on 21 December 2007. In May 2008, the AICPA’s Governing Council designated the International Accounting Standards Board (IASB) as the body authorized to establish international financial accounting and reporting principles under rule 202 and 203 of the AICPA Code of Professional Conduct. Below is an illustrative Independent Auditor’s Report on financial statements issued in conformity with IFRS. We have audited the accompanying statements of financial position of X Entity as of December 31, 20X1 and 20X0, and the related statements of comprehensive income, changes in equity and cash flows for the years then ended. These financial statements are the responsibility of the Companys management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An auditShow MoreRelatedFinal Project Part I Milestone One: Supply, Demand, and Market Equilibrium855 Words   |  4 PagesFinal Project Part I Milestone One: Supply, Demand, and Market Equilibrium Click Link Below To Buy: http://hwaid.com/shop/final-project-part-i-milestone-one-supply-demand-and-market-equilibrium/ Apple is the Company and the product is IPhone 6 3-2 Final Project Part I Milestone One: Supply, Demand, and Market Equilibrium This milestone, which covers Section II of Final Project Part I, should be a paper structured as follows: 1. 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