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Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will convey the overall financial reality of the entity (economic substance), rather than simply reporting the legal record of transactions ...
Example of an "Operational View" (OV) on the DoD Electronic Commerce Concept of Operations. [1] Operational View (OV) is one of the basic views defined in the enterprise architecture (EA) of the Department of Defense Architecture Framework V1.5 (DoDAF) and is related with concept of operations. Under DODAF 2, which became operational in 2009 ...
As one example, the DoDAF v1.0 listed the following products as the "minimum set of products required to satisfy the definition of an OV, SV and TV." One note: while the DoDAF does not list the OV-1 artifact as a core product, its development is strongly encouraged.
A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger.
While the AOCI balance is presented in Equity section of the balance sheet, the annual accounting entries, as flows, are presented sometimes in a Statement of Comprehensive Income. This statement expands the traditional income statement beyond earnings to include OCI in order to present comprehensive income.
UNITY TOWNSHIP, Pa. (KDKA) — The body of Elizabeth Pollard, the missing 64-year-old woman who fell through a sinkhole while looking for her cat in Unity Township, Pennsylvania, has been found ...
A sample of the drug Singulair made by Merck & Co. is seen in New York March 9, 2009. Earlier research also found that the medications penetrated the brains of rats. However, more data is needed ...
How to Have More Energy: 7 Tips. This article was reviewed by Craig Primack, MD, FACP, FAAP, FOMA. Life can get incredibly busy, and keeping up often hinges on having enough energy.