comparing accounting practices between private and public companies:
Table Of Contents
<p> Table of Contents<br><br>
Chapter 1
: Introduction<br> - Background and purpose of study<br> - Scope and limitations<br> - Research methodology<br><br>Chapter 2
: Accounting Standards<br> - Private company use of GAAP vs non-GAAP standards<br> - Public company requirement to use GAAP<br> - Differences in revenue recognition, leases, and other standards<br><br>Chapter 3
: Financial Reporting<br> - Private company reporting frequency and requirements<br> - Public company SEC reporting forms (10-K, 10-Q) and deadlines<br> - Differences in financial statement disclosures<br><br>Chapter 4
: Auditing<br> - Private company audit requirements<br> - Public company audit requirements and PCAOB oversight<br> - Internal controls compliance differences<br><br>Chapter 5
: Governance and Oversight<br> - Private company ownership structure impacts<br> - Public company board requirements and shareholder rights<br> - Regulatory oversight by SEC versus non-governmental bodies <br></p>Thesis Abstract
<p><br><br>Abstract<br>This project aims to compare the accounting practices of private companies versus public companies. Private companies are not subject to the same regulatory requirements as public companies, which impacts their accounting and financial reporting. The main areas of comparison will include differences in financial statement preparation and disclosures, auditing requirements, internal controls, and accounting standards used. Understanding these differences is important for accountants, investors, and other stakeholders interacting with private versus public entities. <br><br><br></p>
Thesis Overview
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