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Kết quả tìm kiếm cho “Accounting scandal” Tìm theo Từ (90) | Cụm từ | Cộng đồng hỏi đáp

Tìm theo Từ (90 Kết quả)

Comprehensive basis of accounting

  • , comprehensive basis of accounting is a complete set of rules other than u.s. gaap applied to all items in a set of financial statements. examples include a basis of accounting required by a regulatory agency, a basis of accounting the entity uses for...

Generally accepted accounting principles

  • , generally accepted accounting principles (gaap) is a recognized common set of accounting principles, standards, and procedures. gaap is a combination of accepted methods of doing accounting and policy board set authoritative standards.

Governmental accounting standards board

  • , governmental accounting standards board (gasb) is a nonprofit organization responsible for establishing and improving accounting and financial reporting standards for governmental units.

International accounting standards board

  • , international accounting standards board (iasb), based in london, uk. the iasb is responsible for setting international financial reporting standards. the iasb hopes that through the creation of international standards, it makes one set of financial...

Basic tenets of accounting

  • , basic tenets of accounting is four in number: 1. assets = liabilities + owners equity, 2. debits = credits, 3. assets are on the left (debit side), and, 4. liabilities and equity are on the right (credit side).

Cash basis of accounting

  • , cash basis of accounting is the accounting basis in which revenue and expenses are recorded in the period they are actually received or expended in cash. use of the cash basis generally is not considered to be in conformity with generally accepted accounting...

Certified public accountant

  • , certified public accountant (cpa) is an accountant licensed to practice public accounting.

Completed contract method of accounting

  • , completed contract method of accounting is a method of revenue recognition for long-term contracts (i.e., contract which span more than one accounting period) whereby the total contract revenue and related cost of performance are recognized in the period...

Other comprehensive basis of accounting

  • , other comprehensive basis of accounting (ocboa) means a definite set of criteria, other than accounting principles generally accepted in the united states of america or international financial reporting standards (ifrss), having substantial support...

Accounting principles board (apb) opinions

  • , accounting principles board (apb) opinions were published by the accounting principles board (apb). the apb was created by american institute of certified public accountants (aicpa) in 1959; replaced by financial accounting standards board (fasb) in...
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