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  2. Intercompany accounting - Wikipedia

    en.wikipedia.org/wiki/Intercompany_accounting

    Intercompany accounting is the accounting process when transactions occur between two business entities with common ownership. Companies with common ownership include parent companies and subsidiary companies. Intercompany transactions arise when business transactions occur between entities that are not independent since control of both is held ...

  3. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    The Comments column provides references to sections of Accounting Standards Codification (ASC) which complement or supersede a particular Audit and Accounting Guide. The ASC is published by the Financial Accounting Standards Board, and access to the ASC is free through the Basic View on the FASB web site.

  4. Borrowing base - Wikipedia

    en.wikipedia.org/wiki/Borrowing_base

    Borrowing base is an accounting metric used by financial institutions to estimate the available collateral on a borrower's assets in order to evaluate the size of the credit that may be extended. [1] Typically, the calculation of borrowing base is used for revolving loans , and the borrowing base determines the maximum credit line available to ...

  5. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Technical Information Service Inquiries and Replies included in AICPA Technical Practice Aids; Accounting textbooks, handbooks, and articles. The FASB issues an Accounting Standards Update (Update or ASU) to communicate changes to the FASB Codification, including changes to non-authoritative SEC content. ASUs are not authoritative standards. [5]

  6. LA Times owner plans to add AI-powered ‘bias meter ... - AOL

    www.aol.com/finance/la-times-owner-plans-add...

    Los Angeles Times owner Patrick Soon-Shiong, who blocked the newspaper’s endorsement of Kamala Harris and plans to overhaul its editorial board, says he will implement an artificial intelligence ...

  7. 29 House Republicans want Trump to scrap the IRS's free ... - AOL

    www.aol.com/29-house-republicans-want-trump...

    The IRS has gradually rolled out a program to allow Americans to directly file taxes with the IRS. It's designed to make filing taxes simpler and easier.

  8. Opinion: Athletes will come to regret their 'Trump dance ...

    www.aol.com/opinion-athletes-come-regret-trump...

    Athletes doing "Trump dance" celebrations should think about what, exactly, they're glorifying.

  9. Throughput accounting - Wikipedia

    en.wikipedia.org/wiki/Throughput_accounting

    Throughput Accounting, therefore, removes standard cost accounting's reliance on efficiencies in general, and labor efficiency in particular, from management practice. Many cost and financial accountants agree with Goldratt's critique, but they have not agreed on a replacement of their own and there is enormous inertia in the installed base of ...