Accounting glossary - dictionary_6 ppt
Integrated Environmental and Economic Accounting for Fisheries pptx
... risk and uncertainty involved in extractive industry operations.
Studies in Methods
Handbook of National Accounting
Integrated Environmental and
Economic Accounting
for Fisheries ... cohort 166
11
Economic Accounting for the Fisheries (SEEAF). The SEEAF has several major
objectives:
• Clarify the SNA and SEEA concepts and expand them for...
CURRENT ISSUES BEFORE THE FINANCIAL ACCOUNTING STANDARDS BOARD pptx
... incorporates the views
of the members of the ABC.
The stated mission of the Financial Accounting Standards Board is to establish
and improve standards of financial accounting and reporting for the guidance ... the concern?
Mr. L
EISENRING
. The concern is that there are absolutely no
standards for accounting, and the standards in the United States,
even...
RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING VOLUME 10 pptx
... GRAMLING8
RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN
ACCOUNTING VOLUME 10
(formerly Research on Accounting Ethics)
RESEARCH ON
PROFESSIONAL
RESPONSIBILITY AND
ETHICS IN ACCOUNTING
EDITED ... differences between females and males at the
Research on Professional Responsibility and Ethics in Accounting
Research on Profe...
United States General Accounting Office GAO ppt
...
Pe#mlty for Private Use $300
This is trial version
www.adultpdf.com
“ “y~-‘
GAO
United States General Accounting Office
Report to the President of the Senate and
, t
the Speaker of the House ... .
”
.
Requests for copies of
GAO
reports should be sent to:
U.S. General Accounting Office
Post Office Box 6016
Gaithersburg, Maryland 20877
Telephone 202-276-6241 ....
Accounting glossary - dictionary_1 pdf
... years. Obviously a higher Z-Score is
desirable.
MODEL B Z-SCORE (For Private General Firm) Model B Z-Score is
appropriate for a private general non-manufacturing firm. A Z-Score of
2.60 or above ... and
withdraws accounting standards. Many of ASBs specialize in the various fields or
sectors of accounting.
ACCOUNTING THEORY tries to describe the role of accounting and is
composed of f...
Accounting glossary - dictionary_6 ppt
... market
value.
LBO see LEVERAGED BUY-OUT.
LCL see LESS THAN CONTAINER LOAD.
LCM is Lower of Cost or Market.
LCM RULE is an abbreviation for lower-of-cost-or-market rule. LCM requires that
an asset ... been reached.
LIP ACCOUNT see LOAN-IN-PROCESS ACCOUNT.
LIQUID ASSET is cash and any asset that can quickly be converted into cash
(e.g., cash, checks and easily-convertible securities).
LIQUIDATI...
Accounting glossary - dictionary_7 pdf
... firm.
http://www.ventureline.com /glossary. asp
128
NON-EXPENSE CASH DISBURSEMENT is spending not shown on the income
statement, i.e., the expenditure of cash on something that does not appear on
the profit-and-loss statement, ... from year-to-year may be due to abnormal
http://www.ventureline.com /glossary. asp
124
The amount of the negative goodwill in excess of the fair values of the
acq...
Accounting glossary - dictionary_9 potx
... dividend.
SPIN-OFF RULING is a legally binding ruling by the Internal Revenue Service as
to any aspect of a spin-off by a corporation. See also SPINOFF.
SPLIT-INTEREST AGREEMENT, in not-for-profits, ... company day-to-day, when a company purchases assets and they
are delivered.
SPONTANEOUS LIABILITIES are obligations that are realized automatically, in
the course of operating a company day-to...
Accounting glossary - dictionary_10 pptx
... http://www.ventureline.com /glossary. asp
197
X-INEFFICIENCY is the failure to minimize costs or maximize returns.
(Sometimes referred to as X-efficiency, but carrying the same meaning.)
http://www.ventureline.com /glossary. asp
186
TRIPLE ... internal financial statements.
http://www.ventureline.com /glossary. asp
200
3% RULE see THREE PERCENT RULE.
4-4 -5 CALENDAR, in budgeting and acc...
advanced financial accounting 7th edition_4 pptx
... in
answer to requirement (b) (i) above. (6 marks)
CIMA, Financial Accounting – UK Accounting Standards, November 2002 (20 marks)
5.8 (a) Accounting practices for fixed assets and depreciation ... of accounting has produced wider differences in practice than the computation of the
amount at which stocks and work in progress are stated in financial accounts. This statement
of standa...
advanced financial accounting 7th edition_6 ppt
... 23 Financial Instruments: Hedge Accounting (2002)
● FRS 13 Derivatives and other Financial Instruments: Disclosure (1998)
● FRED 30 Financial Instruments: Disclosure and Presentation and Financial ... capital leases or sales
type leases.
178 Part 2 · Financial reporting in practice
financial instruments, that includes both financial liabilities and financial assets. We will...
advanced financial accounting 7th edition_10 pptx
... accounting standard.
The international accounting standard: IAS 12
Whereas the original IAS 12 Accounting for Taxes on Income (1979) permitted the use of
either full or partial deferred tax accounting, ... inter-
preted with caution. (4 marks)
CIMA, Financial Reporting, May 1997 (25 marks)
328 Part 2 · Financial reporting in practice
11.12 FRS 3, Reporting Financial Performance,...
advanced financial accounting 7th edition_19 pptx
... information; the incorporation in financial statements of the
company’s market capitalisation; and the longer-term proposals about a radically different
form of financial reporting based on net ... market
8
See R.J. Chambers, Accounting, Evaluation and Economic Behaviour, Prentice-Hall, Englewood Cliffs, N.J., 1966;
R.J. Chambers, ‘Second Thoughts on Continuously Contemporary Accounting...
advanced financial accounting 7th edition_20 pptx
... Current Cost Accounting, 622, 623
ED 19 Accounting for Deferred Taxation, 348
ED 21 Accounting for Foreign Currency
Transactions, 477, 488
ED 24 Current Cost Accounting, 622, 623
ED 27 Accounting ... liquidity and financial structure. (10 marks)
ACCA, Advanced Financial Accounting, December 1991 (20 marks)
21.6 ‘The recognition and correct treatment of holding gains in company...
Wiley Accounting and Finance_6 ppt
... company is difficult, as is the writing of an
offering memorandum, and presentations require long prepara-
tion and role-playing. And do not forget the investment banker’s
fee. This can vary ... lenders. The large and popular ones include:
• Banks. Both commercial banks and savings and loan associa-
tions grant a significant portion of all the available credit they
have on hand to...
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