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  2. IPC (electronics) - Wikipedia

    en.wikipedia.org/wiki/IPC_(electronics)

    IPC is a trade association whose aim is to standardize the assembly and production requirements of electronic equipment and assemblies. IPC is headquartered in Bannockburn, Illinois, United States with additional offices in Washington, D.C. Atlanta, Ga., and Miami, Fla. in the United States, and overseas offices in China, Japan, Thailand, India, Germany, and Belgium.

  3. Other comprehensive basis of accounting - Wikipedia

    en.wikipedia.org/wiki/Other_Comprehensive_Basis...

    As explained in the Journal of Accountancy, [1] under Statement on Auditing Standards (United States) No. 62, Special Reports, an OCBOA is any one of: A statutory basis of accounting (for example, a basis of accounting that insurance companies use under the rules of a state insurance commission). Income-tax-basis financial statements.

  4. Cost basis - Wikipedia

    en.wikipedia.org/wiki/Cost_basis

    Basis (or cost basis), as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation. When a property is sold, the taxpayer pays/(saves) taxes on a capital gain /(loss) that equals the amount realized on the sale minus the sold property's basis.

  5. Basis of accounting - Wikipedia

    en.wikipedia.org/wiki/Basis_of_accounting

    In accounting, a basis of accounting is a method used to define, recognise, and report financial transactions. [1] The two primary bases of accounting are the cash basis of accounting, or cash accounting, method and the accrual accounting method. A third method, the modified cash basis, combines elements of both accrual and cash accounting.

  6. IPC Systems - Wikipedia

    en.wikipedia.org/wiki/IPC_Systems

    IPC Systems, Inc. is an American company headquartered in State Street, Manhattan, New York, that provides and services voice communication systems for financial companies. [1] In 2014, IPC Systems employs approximately 1,000 employees throughout the Americas, EMEA and Asia-Pacific regions [ 2 ]

  7. Inter-process communication - Wikipedia

    en.wikipedia.org/wiki/Inter-process_communication

    In computer science, interprocess communication (IPC) is the sharing of data between running processes in a computer system. Mechanisms for IPC may be provided by an operating system . Applications which use IPC are often categorized as clients and servers , where the client requests data and the server responds to client requests. [ 1 ]

  8. Going concern - Wikipedia

    en.wikipedia.org/wiki/Going_concern

    Preparation of financial statements under this presumption is commonly referred to as the going concern basis of accounting. If and when an entity's liquidation becomes imminent, financial statements are prepared under the liquidation basis of accounting (Financial Accounting Standards Board, 2014 [ 1 ] ).

  9. Cost-plus contract - Wikipedia

    en.wikipedia.org/wiki/Cost-plus_contract

    A cost-plus contract, also termed a cost plus contract, is a contract such that a contractor is paid for all of its allowed expenses, plus additional payment to allow for risk and incentive sharing. [1] Cost-reimbursement contracts contrast with fixed-price contract, in which the contractor is paid a negotiated amount regardless of incurred ...