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Accounting Research Bulletins were documents issued by the US Committee on Accounting Procedure between 1938 and 1959 on various accounting problems. They were discontinued with the dissolution of the Committee in 1959 under a recommendation from the Special Committee on Research Program. [ 1 ]
In bookkeeping, a general ledger is a bookkeeping ledger in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. [1] A general ledger may be maintained on paper, on a computer, or in the cloud. [2]
Crenation is also used to describe a feature of red blood cells. These erythrocytes look as if they have projections extending from a smaller central area, like a spiked ball. The crenations may be either large, irregular spicules of acanthocytes, or smaller, more numerous, regularly irregular projections of echinocytes. [3]
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IFRS 9 began as a joint project between IASB and the Financial Accounting Standards Board (FASB), which promulgates accounting standards in the United States. The boards published a joint discussion paper in March 2008 proposing an eventual goal of reporting all financial instruments at fair value, with all changes in fair value reported in net income (FASB) or profit and loss (IASB). [1]
The committee's goal was to help accountants create financial statements that provided external users with sufficient information to make educated decisions about the economics of companies. In 1978, the Financial Accounting Standards Board (FASB) adopted the key objectives established by the Trueblood Committee. [1]
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Acanthocyte (from the Greek word ἄκανθα acantha, meaning 'thorn'), in biology and medicine, refers to an abnormal form of red blood cell that has a spiked cell membrane, due to thorny projections. [1] [2] A similar term is spur cells. Often they may be confused with echinocytes or schistocytes.