• Management accounting principles (MAP) were developed to serve the core needs of internal management to improve decision support objectives, internal business...
    35 KB (4,331 words) - 15:39, 21 July 2023
  • In management accounting or managerial accounting, managers use accounting information in decision-making and to assist in the management and performance...
    29 KB (3,202 words) - 17:26, 12 May 2025
  • Accepted Accounting Principles (Canada) China – Chinese Accounting Standards (Zhōngguó qǐyè kuàijì zhǔnzé 中国企业会计准则) France – Generally Accepted Accounting Practice...
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  • Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), and is the default accounting standard...
    20 KB (2,469 words) - 21:01, 4 May 2025
  • investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting"...
    52 KB (4,874 words) - 05:41, 20 April 2025
  • other jurisdictions, Generally Accepted Accounting Principles, or Generally Accepted Accounting Policies. Accounting standards derive from a number of sources...
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  • Cost accounting is defined by the Institute of Management Accountants as "a systematic set of procedures for recording and reporting measurements of the...
    26 KB (3,420 words) - 09:57, 11 May 2025
  • (AICPA) Accounting Principles Board (APB) on July 1, 1973. The FASB is run by the nonprofit Financial Accounting Foundation. FASB accounting standards are...
    37 KB (3,947 words) - 17:50, 20 May 2025
  • A company might use the LIFO method for accounting purposes, even if it uses FIFO for inventory management purposes (i.e., for the actual storage, shelving...
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    Certified Management Accountant (CMA) is a professional certification credential in the management accounting and financial management fields. The certification...
    13 KB (1,451 words) - 15:18, 27 April 2025
  • Accounting Standard (abbreviated as Ind_AS) is the accounting standard adopted by companies in India and issued under the supervision of Accounting Standards...
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  • international accounting standards. Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting used in...
    22 KB (2,729 words) - 09:57, 14 May 2025
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    2014). "New set of accounting principles can help drive sustainable success". Financial Times. Global Management Accounting Principles "CIMA - Becoming...
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  • comprise the firm's "accounting statements" or financial statements. The statements' data is based on the accounting method and accounting standards used by...
    18 KB (1,409 words) - 17:59, 3 April 2025
  • Accepted Accounting Principles (GAAP) of Canada provided the framework of broad guidelines, conventions, rules and procedures of accounting. In early...
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  • Throughput accounting (TA) is a principle-based and simplified management accounting approach that provides managers with decision support information...
    14 KB (1,802 words) - 05:41, 23 February 2025
  • (2005). A dictionary of accounting. Oxford: Oxford University Press. Investopedia, (2003). Generally Accepted Accounting Principles (GAAP) Definition | Investopedia...
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  • measure and unit of account are sometimes treated as synonyms in financial accounting and economics. Unit of measure in financial accounting refers to the monetary...
    11 KB (1,356 words) - 01:56, 21 May 2025
  • Standard (IFRS) published by the International Accounting Standards Board (IASB). It addresses the accounting for financial instruments. It contains three...
    16 KB (1,798 words) - 02:27, 19 November 2024
  • Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). They constitute...
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  • set of principles, a framework and a process. The principles provide guidance on the characteristics of effective and efficient risk management, communicating...
    27 KB (3,054 words) - 06:02, 15 May 2025
  • In accounting, a basis of accounting is a method used to define, recognise, and report financial transactions. The two primary bases of accounting are...
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  • audit, this will be the form of company accounts mandated by the appropriate laws, regulations and accounting standards in a particular jurisdiction....
    8 KB (928 words) - 02:40, 14 June 2024
  • accounting refers to accounting for tax purposes in the United States. Unlike most countries, the United States has a comprehensive set of accounting...
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  • within an agreed time frame. Accounts receivable is shown in a balance sheet as an asset. It is one of a series of accounting transactions dealing with the...
    9 KB (1,241 words) - 18:07, 19 February 2025
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    Recently there has been a push towards standardizing accounting rules made by the International Accounting Standards Board (IASB). IASB develops International...
    12 KB (1,407 words) - 18:39, 1 May 2025
  • Accountant (redirect from Public accounting)
    for a firm that requires accounting services on a continuous basis, or may belong to an accounting firm that provides accounting consulting services to...
    27 KB (3,149 words) - 15:59, 6 May 2025
  • terminology suggested by International Accounting Standards Board. For more information about provisions, see provision (accounting). The preceding is, indeed, correct...
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  • Managerial Accounting. - Belverd E. Needles, Marian Powers, Susan V. Crosson - Google Boeken. ISBN 978-1439037805. Retrieved 2013-11-29. Accounting Tools (2013)...
    19 KB (2,508 words) - 17:35, 24 January 2025
  • Creative accounting is a euphemism referring to accounting practices that may follow the letter of the rules of standard accounting practices, but deviate...
    18 KB (2,068 words) - 02:50, 31 March 2025