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  2. List of business and finance abbreviations - Wikipedia

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

    Critically, in assessing a company's financial position (and reading its balance sheet), COE is distinguished from CAPEX, or costs associated with Capital Expenditures. [ 7 ] [ 8 ] Ke is most often used in the Capital Asset Pricing Model (CAPM), in which Ke = Rf + ß(Rm-Rf).

  3. Earnings before interest, taxes, depreciation and amortization

    en.wikipedia.org/wiki/Earnings_before_interest...

    A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, [1] pronounced / ˈ iː b ɪ t d ɑː,-b ə-, ˈ ɛ-/ [2]) is a measure of a company's profitability of the operating business only, thus before any effects of indebtedness, state-mandated payments, and costs required to maintain its asset base.

  4. Category:Accounting terminology - Wikipedia

    en.wikipedia.org/wiki/Category:Accounting...

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  5. Generally Accepted Accounting Principles (United States)

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

    Accounting standards are currently set by the Financial Accounting Standards Board and were historically set by the American Institute of Certified Public Accountants (AICPA) subject to U.S. Securities and Exchange Commission (SEC) regulations. [7] Auditors took the leading role in developing GAAP for business enterprises. [8]

  6. Generally Accepted Auditing Standards - Wikipedia

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

    The auditor must state in the auditor's report whether the financial statements are presented in accordance with generally accepted accounting principles. The auditor must identify in the auditor's report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period.

  7. American Accounting Association - Wikipedia

    en.wikipedia.org/wiki/American_Accounting...

    The AAA has 17 sections: Academy of Accounting Historians, Accounting Behavior and Organizations, Accounting Information Systems, American Taxation Association, Auditing, Diversity, Financial Accounting and Reporting, Forensic Accounting, Gender Issues and Worklife Balance, Government and Nonprofit, International Accounting, Leadership in ...

  8. Explainer: What common cryptocurrency terms mean - AOL

    www.aol.com/finance/explainer-common-crypto...

    Here’s a rundown of the most common cryptocurrency terms so you can make informed decisions as you explore the crypto landscape. ... DeFi — short for decentralized finance — is a financial ...

  9. IFRS 9 - Wikipedia

    en.wikipedia.org/wiki/IFRS_9

    IFRS 9 began as a joint project between IASB and the Financial Accounting Standards Board (FASB), which promulgates accounting standards in the United States. The boards published a joint discussion paper in March 2008 proposing an eventual goal of reporting all financial instruments at fair value, with all changes in fair value reported in net income (FASB) or profit and loss (IASB). [1]