![产品形象](http://media.guoyao100.net/product-images/CGMAStore_Product_113.jpg)
Internal Control - Integrated Framework: Internal Control Over External Financial Reporting: A 纲要 of Approaches and Examples
This publication has been developed to assist those users of the 内部控制-综合框架 (2013) who are responsible for designing, 实现, and conducting a system of internal control over external financial 报告 that supports the preparation of financial statements and other external financial 报告.
格式
电子书
可用性
一生
产品编号
990026E
This page is for purchases of the print or ebook version of the 包. 要购买在线订阅, 请到这里.
的 内部控制-综合框架 sets forth three categories of objectives: operations, 报告, 和遵从性. 的 focus of the 纲要 is the external financial 报告 category of objectives, 报告类别的子集. External financial 报告 objectives address the preparation of financial reports for external parties, 包括:
- 对外财务报表
- Other external financial 报告 derived from an entity's financial and accounting books and records
Users will find relevant approaches and examples of how organizations may apply the principles set forth in the Framework in the design, implementation and conduct of internal control over external financial 报告. 的 approaches and examples are samples of activities for management to consider, 而不是一个完整的或权威的列表.
折扣
购买时保存 Internal Control - Integrated Framework and 纲要 包!
摘录
- 介绍
COSO’s Internal Control—Integrated Framework (Framework) sets forth three categories of objectives: operations, 报告, 和遵从性. 本出版物的重点, Internal Control over External Financial Reporting: A 纲要 of Approaches and Examples (纲要) is the external financial 报告 category of objectives, 报告类别的子集. External financial 报告 objectives address the preparation of financial reports for external parties, 包括:
对外财务报表 Other external financial 报告 derived from an entity’s financial and accounting books and records
使用本文档
目标受众 的 纲要 has been developed to assist those users of the Framework who are responsible for designing, 实现, and conducting a system of internal control over external financial 报告 (ICEFR) that supports the preparation of financial statements and other external financial 报告. It is also relevant to entities that report on the effectiveness of a system of internal control over external financial 报告 relating to the preparation of financial statements. 的 preparation of financial statements for external purposes and other external financial 报告 applies to the following types of entities:
公共实体——, public entities are required to prepare financial statements for external purposes in accordance with applicable accounting standards, 规则, 法规. 另外, they often prepare other external financial 报告 derived from its financial and accounting books and records, 比如财报新闻稿, or information included in stipulated reports for business 合作伙伴s or lending agencies as required by contract. Private Entities—Entities whose ownership may be closely held may prepare financial statements to provide to banks and other third parties in order to raise capital or to meet contractual obligations. 的se statements can be prepared in accordance with standards 法规, 尽管经常, doing so may not be a requirement for private entities. 更常见的, the form of the financial statements or of other external financial 报告 is stipulated by contractual obligations or a third party. Not-For-Profit Entities—的se entities may prepare financial statements for external purposes in accordance with appropriate 规则 法规. 然而, because the purpose of these entities is something other than realizing and generating profit, they may also prepare financial 报告 for donors, 政府机构, or other third parties that is not necessarily in accordance with specific standards, 规则, 、法规, but aims to raise funds to support the stated cause.
政府实体—的se entities prepare financial statements that are required by law. 也, they may prepare financial 报告 in accordance with specific standards, 规则, 、法规, 但这并不是必须的, for the public or governmental oversight agencies.
为您的团队进行分组订购
2至5名注册人
节省时间与我们的团体订购表格. We’ll send a consolidated invoice to keep your learning expenses organized.
开始的订单