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Teresa S. Polley
Teresa S. Polley was president and chief operating officer of the Financial Accounting Foundation from 2008 to 2019. The FAF is the private, non-profit organization responsible for administration and oversight of the Financial Accounting Standards Board, the Governmental Accounting Standards Board, and their advisory councils. Biography Early life and education Ms. Polley earned a B.A. degree, summa cum laude, in accounting and French from Saint Francis University in Loretto, Pennsylvania. Career A certified public accountant in the state of Pennsylvania and a member of the American Institute of Certified Public Accountants and the Connecticut Society of Certified Public Accountants, Polley was a senior accountant with Arthur Andersen prior to joining the Financial Accounting Standards Board The Financial Accounting Standards Board (FASB) is a private standard-setting body whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) wit ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Financial Accounting Standards Board
The Financial Accounting Standards Board (FASB) is a private standard-setting body whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest. The Securities and Exchange Commission (SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the U.S. The FASB replaced the American Institute of Certified Public Accountants' (AICPA) Accounting Principles Board (APB) on July 1, 1973. The FASB is run by the nonprofit Financial Accounting Foundation. FASB accounting standards are accepted as authoritative by many organizations, including state Boards of Accountancy and the American Institute of CPAs (AICPA). Structure The FASB is based in Norwalk, Connecticut, and is led by seven full-time Board members,Spiceland, David; Sepe, James; Nelson, Mark; & Tomassini, Lawrence (2009). ''Intermediate Accounting'' (5th Edition). McGraw-Hill/ ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Governmental Accounting Standards Board
The Governmental Accounting Standards Board (GASB) is the source of generally accepted accounting principles (GAAP) used by state and local governments in the United States. As with most of the entities involved in creating GAAP in the United States, it is a private, non-governmental organization. The GASB is subject to oversight by the Financial Accounting Foundation (FAF), which selects the members of the GASB and the Financial Accounting Standards Board The Financial Accounting Standards Board (FASB) is a private standard-setting body whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest. The Secur ..., and it funds both organizations. Its mission is to establish and improve standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, including issuers, audi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Saint Francis University (Pennsylvania)
Saint Francis University (SFU) is a private Catholic university in Loretto, Pennsylvania, United States. It was founded in 1847 and conducted under the tradition of the Franciscan Friars of the Third Order Regular. The university is situated on in the forests and farmland of Loretto. History Saint Francis College was established in 1847 by six Franciscan teaching Brothers from Mountbellew, Ireland, who had been given land in Loretto by Michael O'Connor, the first Bishop of Pittsburgh, to establish a school. The university was one of the first Catholic universities in the United States and the first Franciscan college in the nation. Although it originally only admitted males, it became one of the first Catholic Universities to become co-educational. Loretto is the site of the first English-language Roman Catholic settlement established west of the Allegheny Front, in what is now the United States, by Demetrius Augustine Gallitzin in 1799. In 2001, Saint Francis College was ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Loretto, Pennsylvania
Loretto is a borough in Cambria County, Pennsylvania, United States. As of the 2010 United States census, 2010 census it had a population of 1,302. Like the rest of Cambria County, it is part of the Johnstown, Pennsylvania, Johnstown Metropolitan Statistical Area. Loretto is the home of Saint Francis University (Pennsylvania), Saint Francis University. Geography Loretto is located in east-central Cambria County at (40.506355, -78.636066). It is east of Ebensburg, Pennsylvania, Ebensburg, the Cambria County seat, and west of Altoona. Johnstown is to the southwest. According to the United States Census Bureau, U.S. Census Bureau, the borough of Loretto has a total area of , all land. Saint Francis University (Pennsylvania), Saint Francis University, an institute of higher learning with an enrollment of 2,210, occupies the southwestern quadrant of the borough. History Loretto was founded in 1799 by Demetrius Augustine Gallitzin as the first English-speaking Catholic settlem ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Certified Public Accountant
Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public. It is awarded by each of the 50 states for practice in that state. Additionally, all states except Hawaii have passed mobility laws to allow CPAs from other states to practice in their state. State licensing requirements vary, but the minimum standard requirements include passing the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting-related experience. Continuing professional education (CPE) is also required to maintain licensure. Individuals who have been awarded the CPA but have lapsed in the fulfillment of the required CPE or who have requested conversion to inactive status are in many states permitte ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
American Institute Of Certified Public Accountants
The American Institute of Certified Public Accountants (AICPA) is the national professional organization of Certified Public Accountants (CPAs) in the United States, with more than 428,000 members in 130 countries. Founded in 1887 as the American Association of Public Accountants (AAPA), the organization sets ethical standards and U.S. auditing standards. It also develops and grades the Uniform CPA Examination. AICPA is headquartered in Durham, North Carolina, and maintains additional offices in New York City, Washington, D.C., and Ewing, New Jersey. History AICPA and its predecessors date back to 1887, when the ''American Association of Public Accountants'' (AAPA) was formed. The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in 1936. At that time, the decision ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Arthur Andersen
Arthur Andersen LLP was an American accounting firm based in Chicago that provided auditing, tax advising, consulting and other professional services to large corporations. By 2001, it had become one of the world's largest multinational corporations and was one of the "Big Five" accounting firms (along with Deloitte, Ernst & Young, KPMG and PricewaterhouseCoopers). The firm collapsed by mid-2002, as details of its questionable accounting practices for energy company Enron and telecommunications company WorldCom were revealed amid the two high-profile bankruptcies. The scandals were a factor in the enactment of the Sarbanes–Oxley Act of 2002. History Founding Born on May 30, 1885, in Plano, Illinois, and orphaned at the age of 16, Arthur E. Andersen began working as a mail boy by day and attended school at night, eventually being hired as the assistant to the comptroller of Allis-Chalmers in Chicago. In 1908, after attending courses at night while working f ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Year Of Birth Missing (living People)
A year is a unit of time based on how long it takes the Earth to orbit the Sun. In scientific use, the tropical year (approximately 365 solar days, 5 hours, 48 minutes, 45 seconds) and the sidereal year (about 20 minutes longer) are more exact. The modern calendar year, as reckoned according to the Gregorian calendar, approximates the tropical year by using a system of leap years. The term 'year' is also used to indicate other periods of roughly similar duration, such as the lunar year (a roughly 354-day cycle of twelve of the Moon's phasessee lunar calendar), as well as periods loosely associated with the calendar or astronomical year, such as the seasonal year, the fiscal year, the academic year, etc. Due to the Earth's axial tilt, the course of a year sees the passing of the seasons, marked by changes in weather, the hours of daylight, and, consequently, vegetation and soil fertility. In temperate and subpolar regions around the planet, four seasons a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Living People
Purpose: Because living persons may suffer personal harm from inappropriate information, we should watch their articles carefully. By adding an article to this category, it marks them with a notice about sources whenever someone tries to edit them, to remind them of WP:BLP (biographies of living persons) policy that these articles must maintain a neutral point of view, maintain factual accuracy, and be properly sourced. Recent changes to these articles are listed on Special:RecentChangesLinked/Living people. Organization: This category should not be sub-categorized. Entries are generally sorted by family name In many societies, a surname, family name, or last name is the mostly hereditary portion of one's personal name that indicates one's family. It is typically combined with a given name to form the full name of a person, although several give .... Maintenance: Individuals of advanced age (over 90), for whom there has been no new documentation in the last ten ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
American Accountants
American(s) may refer to: * American, something of, from, or related to the United States of America, commonly known as the "United States" or "America" ** Americans, citizens and nationals of the United States of America ** American ancestry, people who self-identify their ancestry as "American" ** American English, the set of varieties of the English language native to the United States ** Native Americans in the United States, indigenous peoples of the United States * American, something of, from, or related to the Americas, also known as "America" ** Indigenous peoples of the Americas * American (word), for analysis and history of the meanings in various contexts Organizations * American Airlines, U.S.-based airline headquartered in Fort Worth, Texas * American Athletic Conference, an American college athletic conference * American Recordings (record label), a record label that was previously known as Def American * American University, in Washington, D.C. Sports teams ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Saint Francis University Alumni
In Christian belief, a saint is a person who is recognized as having an exceptional degree of holiness, likeness, or closeness to God. However, the use of the term ''saint'' depends on the context and denomination. In Anglican, Oriental Orthodox, and Lutheran doctrine, all of their faithful deceased in Heaven are considered to be saints, but a selected few are considered worthy of greater honor or emulation. Official ecclesiastical recognition, and veneration, is conferred on some denominational saints through the process of canonization in the Catholic Church or glorification in the Eastern Orthodox Church after their approval. In many Protestant denominations, and following from Pauline usage, ''saint'' refers broadly to any holy Christian, without special recognition or selection. While the English word ''saint'' (deriving from the Latin ) originated in Christianity, historians of religion tend to use the appellation "in a more general way to refer to the state of special ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
