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  2. Incoterms - Wikipedia

    en.wikipedia.org/wiki/Incoterms

    CIP requires the seller to insure the goods for 110% of the contract value under Institute Cargo Clauses (A) of the Institute of London Underwriters (which is a change from Incoterms 2010 where the minimum was Institute Cargo Clauses (C)), or any similar set of clauses, unless specifically agreed by both parties.

  3. Percentage-of-completion method - Wikipedia

    en.wikipedia.org/wiki/Percentage-of-Completion...

    Revenues and gross profit are recognized each period based on the construction progress, in other words, the percentage of completion. Construction costs plus gross profit earned to date are accumulated in an asset account (construction in process, also called construction in progress), and progress billings are accumulated in a liability account (billing on construction in process).

  4. Completed-contract method - Wikipedia

    en.wikipedia.org/wiki/Completed-contract_method

    The Completed-contract method is an accounting method of work-in-progress evaluation, for recording long-term contracts. GAAP allows another method of revenue recognition for long-term construction contracts, the percentage-of-completion method.

  5. International commercial law - Wikipedia

    en.wikipedia.org/wiki/International_commercial_law

    Incoterms 2010, the 8th revision, refers to the newest collection of essential international commercial and trade terms with 11 rules. Incoterm 2010 was effective on and from January 1, 2011. The terms were devised in recognition of non-uniform standard trade usages between various States.

  6. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    CIP – Carriage and Insurance Paid; CISA – Certified Information Systems Auditor; CISO – Chief Information Security Officer; CLO – Chief Legal Officer; CMA – Certified Management Accountant; CMFB – Committee on monetary, finance and balance of payments statistics; CMO – Chief Marketing Officer; COB – Close of Business

  7. Revenue recognition - Wikipedia

    en.wikipedia.org/wiki/Revenue_recognition

    If there is a high degree of uncertainty regarding collectibility then a company must defer the recognition of revenue. There are three methods which deal with this situation: Installment sales method allows recognizing income after the sale is made, and proportionately to the product of gross profit percentage and cash collected calculated.

  8. ‘Doctors Dismissed My Chronic Cough As Allergies. It Was ...

    www.aol.com/lifestyle/doctors-dismissed-chronic...

    Jessica DeCristofaro was diagnosed with stage 4B Hodgkin’s lymphoma, a rare form of cancer, at 28 years old. Here, she shares her story and what doctors missed.

  9. IAS 39 - Wikipedia

    en.wikipedia.org/wiki/IAS_39

    IAS 39: Financial Instruments: Recognition and Measurement was an international accounting standard which outlined the requirements for the recognition and measurement of financial assets, financial liabilities, and some contracts to buy or sell non-financial items.

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