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  2. Association of Chartered Certified Accountants - Wikipedia

    en.wikipedia.org/wiki/Association_of_Chartered...

    The Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (CCA). Founded in 1904, It is now the fourth-largest professional accounting body in the world, with 252,500 members and 526,000 student members.

  3. Institute of Chartered Accountants Australia - Wikipedia

    en.wikipedia.org/wiki/Institute_of_Chartered...

    The Institute of Chartered Accountants in Australia was the professional accounting body representing Chartered Accountants in Australia before it merged with the New Zealand Institute of Chartered Accountants to become Chartered Accountants Australia and New Zealand.

  4. The Institute of Chartered Accountants of India - Wikipedia

    en.wikipedia.org/wiki/The_Institute_of_Chartered...

    At present as per CA regulations, re-checking of answer sheets are not allowed. [12] Students were demanding this right since 2018. A protest was also called in December, 2018 but after assurance by the council and formation of a committee to review the examination process the protest was called off. [13]

  5. Bootstrapping (finance) - Wikipedia

    en.wikipedia.org/wiki/Bootstrapping_(finance)

    In finance, bootstrapping is a method for constructing a (zero-coupon) fixed-income yield curve from the prices of a set of coupon-bearing products, e.g. bonds and swaps. [1]

  6. Fund accounting - Wikipedia

    en.wikipedia.org/wiki/Fund_accounting

    Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, governing agency, or other individuals or organisations or by law. [1]

  7. Materiality (auditing) - Wikipedia

    en.wikipedia.org/wiki/Materiality_(auditing)

    2.2 Methods from Discussion Paper 6: ... Download QR code; Print/export Download as PDF; ... Accounting Terminology Guide ...

  8. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    "The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions."

  9. Altman Z-score - Wikipedia

    en.wikipedia.org/wiki/Altman_Z-score

    Z = 1.2X 1 + 1.4X 2 + 3.3X 3 + 0.6X 4 + 1.0X 5. X 1 = ratio of working capital to total assets. Measures liquid assets in relation to the size of the company. X 2 = ratio of retained earnings to total assets. Measures profitability that reflects the company's age and earning power. X 3 = ratio of earnings before interest and taxes to total ...

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