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Short Payment Descriptor uses the ideas from the vCard (by the structure) and SEPA payment (semantics). It is designed to be compact, human readable and therefore, easy to implement. The format is based on defined key-value pairs and it can be extended by proprietary attributes (using the "X-" prefix). The string may contain any ASCII printable ...
The codification allows a free basic view or paid professional view to the public. The professional view requires an annual subscription up to $940 depending on concurrent users. [3] Discounts may apply to multiple concurrent users. [4] The codification is used by accounting and reporting professionals, analysts and investors.
Generally Accepted Accounting Principles (GAAP or U.S. GAAP or GAAP (USA), pronounced like "gap") is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC) [1] and is the default accounting standard used by companies based in the United States.
v. t. e. Generally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged. Several organizations have developed such sets of principles, which vary by territory. In the United States, the standards are promulgated by the Auditing Standards Board, a division of the American ...
Record to report or R2R is a Finance and Accounting (F&A) management process which involves collecting, processing and delivering relevant, timely and accurate information used for providing strategic, financial and operational feedback to understand how a business is performing. [1] It also covers the steps involved in preparing and reporting ...
Contingency contracting. The Standard Procurement System initiative began in 1994 with a directive from the Director of Defense Procurement to standardize the then approximately 70 acquisition systems in use on a single platform. In August 1996, the SPS contract was awarded through a competitive process to American Management Systems.
Statistical Policy Directive. Statistical Policy Directive (SPD) is a requirement by the Office of Management and Budget for Federal statistical agencies in "the design, collection, processing, editing, compilation, storage, analysis, release, and dissemination of statistical information". [1][2] The Directives identify minimum requirements for ...
Payback period. Payback period in capital budgeting refers to the time required to recoup the funds expended in an investment, or to reach the break-even point. [1] For example, a $1000 investment made at the start of year 1 which returned $500 at the end of year 1 and year 2 respectively would have a two-year payback period.