摘要:In accounting for mergers and acquisitions, the convention of accounting of the purchase of a subsidiary at the purchase cost rather than its historical cost. This method of accounting is required und[阅读全文]

摘要:An accounting method that considers how current fiscal policies affect future generations. Generational accounting analyzes whether government spending and tax programs that benefit current members of[阅读全文]

摘要:A set of accounting regulations prescribed by the National Association of Insurance Commissioners for[阅读全文]

摘要:A non-profit organization that regulates auditors of publicly traded companies.

|||The PCAOB was established as a result of the creation of the Sarbanes-Oxley Act of 2002. The board's a[阅读全文]

摘要:An older set of standards stating how particular types of transactions and other events should be reflected in financial statements. In the past, international accounting standards (IAS) were issued b[阅读全文]

摘要:The common set of accounting principles, standards and procedures that companies use to compile their financial statements. GAAP are a combination of authoritative standards (set by policy boards) and[阅读全文]

摘要:A seven-member independent board consisting of accounting professionals who establish and communicate standards of financial accounting and reporting in the United States. FASB standards, known as gen[阅读全文]

摘要:An organization that supports worldwide excellence in accounting education, research and practice. The American Accounting Association is the primary professional association for accounting academics [阅读全文]

摘要:A former organization under the Consultative Committee of Accountancy Bodies (CCAB) in the United Kingdom. The Accounting Standards Committee (ASC) duties included developing standards for financial r[阅读全文]

摘要:ARR provides a quick estimate of a project's worth over its useful life. ARR is derived by finding profits before taxes and interest.

|||ARR is an accounting method used for purposes of[阅读全文]

摘要:The collection, storage and processing of financial and accounting data that is used by decision makers. An accounting information system is generally a computer-based method for tracking accounting a[阅读全文]

摘要:A not-for-profit organization that was established to maintain and promote Shariah standards for Islamic financial institutions, participants and the overall industry. The Accounting and Auditing Orga[阅读全文]

摘要:

The monetary unit used when recording transactions in a company's book. The accounting currency is not necessarily the same as the selling currency, which[阅读全文] 

		

摘要:

Reporting of the financial position and performance of a firm through financial statements issued to external users on a periodic basis.




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