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The majority of the second volume of Summa de arithmetica, geometria. Proportioni et proportionalita was a slightly rewritten version of one of Piero della Francesca's works. The third volume of Pacioli's Divina proportione was an Italian translation of Piero della Francesca's Latin book De quinque corporibus regularibus. In neither case did ...
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An open textbook is a textbook licensed under an open license, and made available online to be freely used by students, teachers and members of the public. Many open textbooks are distributed in either print, e-book, or audio formats that may be downloaded or purchased at little or no cost. [1]
Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent ...
Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting used in any given jurisdiction. It includes the standards, conventions and rules that accountants follow in recording and summarizing and in the preparation of financial statements.
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Prior to 1929 no group – public or private – was issuing or responsible for any accounting [4] standards. After the 1929 stock market crash, a call to regain the public's confidence and investor's trust was demanded and the Securities and Exchange Act of 1934 was passed resulting in public companies being supervised by the U.S. Securities and Exchange Commission.
[1] According to Amazon.com, the textbook authors have set the standard for quality content for teachers and students around the world. And the tutorial itself, starting from the 19th edition, was supplied with the LearnSmart application. The textbook becomes an integrated learning system, allowing students to gain knowledge more effectively. [7]
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