TAILIEUCHUNG - Lecture Accounting: What the numbers mean (10/e): Chapter 10 - Marshall, McManus, Viele

Chapter 10 - Corporate governance, notes to the financial statements, and other disclosures. After reading this chapter, you should be able to answer the following questions: Are the explanatory notes an integral part of the financial statements? Do the notes provide detailed disclosure needed by users wishing to gain a full understanding of the financial statements? What are the kinds of significant accounting policies that are explained in the notes? . | 2008 The McGraw Hill Companies Inc. All Rights Reserved. McGraw Hill Irwin Copyright 2014 by The McGraw Hill Companies Inc. All rights reserved. Chapter 10 Corporate Governance Notes to the Financial Statements and Other PowerPoint Authors Disclosures Susan Coomer Galbreath . CPA Charles W. Caldwell . CMA Jon A. Booker . CPA CIA Cynthia J. Rooney . CPA McGraw Hill Irwin Copyright 2014 by The McGraw Hill Companies Inc. All rights reserved. 1-3 Learning Objectives After studying this chapter you should understand and be able to 1. Discuss the significance of corporate governance. 2. Identify the types of financial reporting misstatements that have occurred in recent years. 3. Explain why the notes are an integral part of the financial statements. 4. Discuss the kinds of significant accounting policies that are explained in the notes. 5. Describe the nature and content of various note disclosures. 6. Explain the role of the Securities and Exchange Commission and some of its reporting requirements. 7. Explain why a statement of management s responsibility is included with the notes. 8. Describe the significance of management s discussion and analysis of the firm s financial condition and results of operations. 9. Identify what is included in the five-year or longer summary of financial information. the meaning and content of the independent auditors report. McGraw Hill Irwin 10 3 2008 The McGraw Hill Companies Inc. All Rights Reserved. 1-4 L O 1 Corporate Governance Business ethics Social responsibility Equitable treatment of shareholders Disclosures and transparency Board of directors responsibility McGraw Hill Irwin 10 4 2008 The McGraw Hill Companies Inc. All Rights Reserved. 1-5 L O 1 Corporate Governance The most powerful legislation to date has been the Sarbanes Oxley Act SOX of 2002 which created the Public Company Accounting Oversight Board PCAOB as the authoritative watchdog over the accounting and auditing profession. The SOX .

• Kế toán - Kiểm toán
• Lecture Accounting
• Financial accounting
• Managerial accounting
• Accounting information
• Corporate governance
• Financial statements
• Lecture Financial accounting
• Management accounting
• Accounting standards
• Accounting equation
• Intermediate accounting
• Lecture Intermediate accounting
• Accounting process
• Accounting processing cycle
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Merchandising operations
• Lecture Accounting 1
• Accounting for main transactions
• Accounting for purchases
• Accounting for sales
• Accounting for expenses
• Principle of accounting
• Lecture Principle of accounting
• The basic accounting equation
• Transaction analysis in accounting equation
• Calculate the accounting equation
• Lecture Advanced financial accounting
• Bài giảng Kế toán tài chính nâng cao
• Advanced financial accounting
• Accounting policies
• Accounting estimate
• Retrospective application
• Changes in accounting estimates
• Retrospective restatements
• Accounting assumptions
• Lecture Management accounting
• Bài giảng Kế toán quản trị
• Nature of management accounting
• Component of accounting system
• Financial system
• Lecture Accounting and financial system
• Ledger accounting
• Trial balance
• Completing the accounting cycle
• Accounting cycle
• Accounting worksheet
• Classified balance sheet
• Accounting changes
• Error corrections
• Accounting choices
• Accounting for business
• Lecture Accounting for business
• Accounting entity
• Classification of assets
• Accounting equation transactions