Governmental Financial Reporting Presented by David R. Koeppen‚ Ph.D.‚ CPA Department of Accountancy Boise State University dkoeppen@boisestate.edu Topics • • • • • Introduction Reporting Basics Fund Accounting Government-wide Financial Statements Summary and Conclusion Introduction • • • • Purpose of Financial Reporting Generally Accepted Accounting Principles Characteristics of Governmental Entities Effects of Characteristics on Financial Reporting Purpose of Financial Reporting • Private sector
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UNIT 008 – ROLES‚ RESPONSIBILITIES AND BOUNDARIES Every profession has roles‚ responsibilities and boundaries; governed by copious legislation and directed through company policies/ procedures. These ensure objectives are met and identified persons can be made accountable for their functions. In the teaching/ learning sector however‚ roles can be blurred and legislation somewhat confusing‚ suggested by Holtrop (1997) “Obviously teachers wear many hats; friend‚ counsellor‚ judge‚ mentor‚ hundreds
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ACCOUNTING FOR AIRLINE FREQUENT FLYER PROGRAMS: MANAGEMENT INCENTIVES AND FINANCIAL REPORTING IMPACTS May 2012 Brian J. Franklin‚ BBA Accounting ‘12‚ College of Business and Public Policy‚ University of Alaska Anchorage‚ 3211 Providence Drive‚ Anchorage‚ AK 99508‚ 907-268-4233 Ext. 401‚ bfranklin@frontiertutoring.com ABSTRACT The obligation to provide free or reduced-fare travel to passengers who redeem their accrued frequent flyer program (FFP) benefits represents a significant liability on
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my roommate gave on the K-T Boundary. This analysis will consist of the background of the speech‚ Toby’s behaviors‚ and the audience. Without context a speech is meaningless. The context includes the preexisting conditions and the content of the speech. Yesterday I asked my roommate‚ Toby Briggs‚ if he wanted to give a short speech on any topic he chose. He was beyond interested in giving a speech of his choosing. Without delay‚ he chose the topic of the K-T boundary. Toby went
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Lives on the Boundary: An Assessment of the Flaws in Our Educational System In the opening chapter in Lives on the Boundary‚ Mike Rose points to an underlying issue in our educational system; how to deal with the diversity in our schools of students’ knowledge and comprehension of taught material. Imperfections in the educational system makes it rigorous for certain students to learn what is being taught. Since each student is different‚ ideally each student should be taught in the way that suits
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investors‚ human resource managers‚ lawyers‚ to mention a few all uses accounting terms and concepts to describe their resources and the activity of every business they engage in whether large or small. While‚ according to the dictionary of management by Daniel Hartzell ‘Human Resource Accounting’ is defined as a concept that views the employees of an organization as capital assets like plant and equipment. It is important to say here that human resources accounting involves measuring the
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FINANCIAL REPORTING RESEARCH REPORT MMPA 516 SUBMITTED BY Name: Rajat Chawla Student ID: 300256730 TABLE OF CONTENTS Executive Summary………………………………………………………………………….. i Table of Contents…………………………………………………………………………… ii Introduction Pros of SSP reporting Cons of SSP Reporting Conclusion Challenges communicated to Stakeholders What stakeholders are getting now? Stakeholders benefit from the changed reporting Recommendation
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In many ways ethnic boundary markets and the categorization of race can be seen as a very similar to one another. On page 158 of the text we are presented with the definition of ethnic boundary markers‚ is an attempt to signify who is in a particular group and who isn’t. These may include a collective name‚ shared cultural practices such as food‚ clothing‚ and architecture; a belief in a common ancestors; association with a particular territory; a shared language or religion; and an imagination
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Reporting Practices and Ethics HCS/405 April 1‚ 2013 Financial Management of Health Care Financial management is characterized as the management of the finances of a an organization or business in order to accomplish financial objectives. The major goals of financial management are to create wealth for the organization‚ generate revenue‚ and provide successful returns on investments. There are four major functions to financial management: planning‚ controlling‚ organizing and directing‚
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Integrated Reporting Performance insight through Better Business Reporting Issue 1 kpmg.com 3 | Section or Brochure name Contents 2-3 4-5 6-9 10-13 14-17 18-21 Introducing Integrated Reporting Some common questions answered The business case for Integrated Reporting Integrated Reporting: The South African experience Making your Corporate Responsibility report relevant Engaging with Integrated Reporting kpmg.com/integratedreporting © 2011 KPMG International Cooperative (“KPMG International”)
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