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Accounting & Finance is an academic journal that publishes articles addressing significant research questions from a range of perspectives that contribute to accounting, finance, and business information systems. [16] The journal is aimed at academics, graduate students and those interested in research in accounting and finance.
Accounting standards enable hedge accounting for three different designated forex hedges: A cash flow hedge may be designated for a highly probable forecasted transaction, a firm commitment (not recorded on the balance sheet), foreign currency cash flows of a recognized asset or liability, or a forecasted intercompany transaction.
In psychology, prospection is the generation and evaluation of mental representations of possible futures. The term therefore captures a wide array of future-oriented psychological phenomena, including the prediction of future emotion (affective forecasting), the imagination of future scenarios (episodic foresight), and planning.
Please help improve this section if you can. ( July 2023 ) ( Learn how and when to remove this message ) Myopic loss aversion (MLA), a concept derived from prospect theory, refers to the natural tendency of humans to focus on short-term losses and gains and to weigh them more heavily than long-term losses and gains.
Practice mobility for CPAs is the general ability of a licensee in good standing from a substantially equivalent state to gain practice privilege outside of the practitioner's home state without getting an additional license in the state where the CPA will serve a client or an employer.
Prospecting pickaxes are used to scrape at rocks and minerals, obtaining small samples that can be tested for trace amounts of ore. Modern prospecting pickaxes are also sometimes equipped with magnets, to aid in the gathering of ferromagnetic ores. Prospecting pickaxes are usually equipped with a triangular head, with a very sharp point.
Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct, [1] or financial misconduct within the workplace by employees, officers or directors of the organization. [2]
An AI-powered engine streamlines the complexity of job hunting by assessing information on job skills, salaries, and user tendencies, matching job seekers to the most relevant positions. Machine intelligence calculates appropriate wages and highlights resume information for recruiters using NLP, which extracts relevant words and phrases from text.