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Kết quả tìm kiếm cho “Accounting scandal” Tìm theo Từ | Cụm từ (896) | Cộng đồng hỏi đáp

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Accounting standards board (asb)

  • , accounting standards board (asb) makes, improves, amends and withdraws accounting standards. many of asbs specialize in the various fields or sectors of accounting.

Nfp accounting standards

  • , nfp accounting standards are established by the financial accounting standards board (fasb) or the government accounting standards board (gasb). additionally, the american institute of certified public accountants (aicpa) influences the accounting for...

Scandalousness

  • disgraceful; shameful or shocking; improper, defamatory or libelous, as a speech or writing., attracted to or preoccupied with scandal, as a person, scandalous behavior in public ., a scandalous , vicious gossip .

Double-entry accounting

  • , double-entry accounting is a system of recording transactions in a way that maintains the equality of the accounting equation. the accounting technique records each transaction as both a credit and a debit. double-entry bookkeeping (deb) or accounting...

Accounting timing difference

  • , accounting timing difference is the effect that a defered accounting event would have on the financials if taken into consideration e.g., the release of a deferred tax asset to the income statement as a deferred tax expense (ie the reversal of an accounting...

Scandalous

  • disgraceful; shameful or shocking; improper, defamatory or libelous, as a speech or writing., attracted to or preoccupied with scandal, as a person, adjective, adjective, scandalous behavior in public ., a scandalous , vicious gossip ., proper , reputable...

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...

Certified public accountant

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

Accrual accounting

  • , accrual accounting see accrual basis of accounting.inference control is a control used in the output of databases to stop a person who has access to only summary information from being able to determine (infer) a particular value for a particular record.

Below the line

  • , below the line, in accounting, denotes credits or debits affecting balance sheet accounts rather than the income statement. extraordinary items may also appear below the net profit line in the income statement, but accounting standards-setters have...
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Ima

  • , ima, in accounting, refers to the institute of management accountants.

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...

Expectation gap

  • , expectation gap, in accounting, is the gap between an auditors actual standard of performance and the more rigorous public expectation of what an auditors performance should be. the users of financial statements should be allowed to expect that the...

General standard

  • , general standard, in accounting, there are ten u.s. generally accepted auditing standards. within those standards there are three general standards: 1. the examination is to be performed by a person or persons having adequate technical training and...

Not-for-profit accounting

  • , not-for-profit accounting is the adherence to nfp accounting standards. these standards are established by the financial accounting standards board (fasb) or the government accounting standards board (gasb). additionally, the american institute of certified...

Fresh start accounting

  • , fresh start accounting, upon emergence from bankruptcy, the consolidated financial statements of the "successor company" apply the provisions of fresh start accounting in accordance with generally accepted accounting principles (gaap). under fresh start...

Ethical standards

  • , ethical standards, in accounting, is a written document containing basic principles and essential procedures together with related guidance in the form of explanatory and other material.

Incorrect acceptance

  • , incorrect acceptance, in accounting, is the risk the sample supports the conclusion that the recorded balance is not materially misstated when it is materially misstated.

International accounting

  • , international accounting is the international aspects of accounting, including such matters as accounting principles and reporting practices in different countries and their classification; patterns of accounting development; international and regional...

Cross-accounting

  • , cross-accounting is non-cash payment through the delivery of goods or services to satisfy a liability; a very common practice between subsidiaries of a company. see in-kind.
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