INTERMEDIATE ACCOUNTING, 18TH
EDITION, BY DONALD E. KIESO, JERRY J
WEYGANDT
Internal users of accounting information
-Answer- ...
external users of accounting information -answer-
Investors, creditors, employees, labor unions,
customers, suppliers, government regulatory
agencies, financial intermediaries
Financial accounting
-Answer- Provides relevant financial information to
various external users.
Managerial accounting
-Answer- deals with the concepts and methods used
to provide information to an organization's internal
users
GAAP
-Answer- set of both broad and specific guidelines
that companies should follow when measuring and
reporting the information in their financial
statements and related notes
SEC
-answer- responsible for setting accounting and
reporting standards for companies whose securities
are publicly traded
FASB
-Answer- the current private sector body that has
been delegated the task of setting accounting
standards.
IASB
-answer- objectives are to develop a single set of
high-quality understandable global accounting
standards, to promote the use of those standards, and
to bring about the convergence of national
accounting standards and international accounting
standards
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