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  2. List of AICPA Issues Papers - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Issues_Papers

    [1] Issues Papers were the vehicle the AICPA's Accounting Standards Executive Committee (AcSEC) used to present emerging practice problems to the FASB and accounting practitioners. Issues Papers generally followed a standard format: (1) background, (2) analysis of current practice, (3) review of the literature, (4) statement of issues needing ...

  3. Business Analysis and Valuation - Wikipedia

    en.wikipedia.org/wiki/Business_Analysis_and...

    It is in its 5th edition, and also has an IFRS edition. [3] The fifth edition was released August 2012. [1] The book won the Notable Contribution to the Accounting Literature Award [4] for impact on academic research. It also won the American Accounting Association’s Wildman Award [5] for its impact on management practice. It has been ...

  4. Accounting research - Wikipedia

    en.wikipedia.org/wiki/Accounting_research

    Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.

  5. Financial analysis - Wikipedia

    en.wikipedia.org/wiki/Financial_analysis

    A ratio's values may be distorted as account balances change from the beginning to the end of an accounting period. Use average values for such accounts whenever possible. Financial ratios are no more objective than the accounting methods employed. Changes in accounting policies or choices can yield drastically different ratio values. [6]

  6. The Accounting Review - Wikipedia

    en.wikipedia.org/wiki/The_Accounting_Review

    The Accounting Review, launched in 1926 by William Andrew Paton, [7] is one of the oldest academic journals in accounting. [8] [9] The American Association of University Instructors of Accounting, which later became the American Accounting Association, originally proposed that the association publish a Quarterly Journal of Accountics, but the proposal did not see fruition, and The Accounting ...

  7. ResearchGate - Wikipedia

    en.wikipedia.org/wiki/ResearchGate

    Madisch has said the company's business strategy is focused on highly targeted advertising based on analysis of the activities of users, saying "Imagine you could click on a microscope mentioned in a paper and buy it", and estimating the spending on science at $1 trillion per year under the control of a "relatively small number of people". [4]

  8. Asset and liability management - Wikipedia

    en.wikipedia.org/wiki/Asset_and_liability_management

    Its scope, though, includes the allocation and management of assets, equity, interest rate and credit risk management including risk overlays, and the calibration of company-wide tools within these risk frameworks for optimisation and management in the local regulatory and capital environment. Often an ALM approach passively matches assets ...

  9. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    The journal entry "ABC Computers" is indented to indicate that this is the credit transaction. It is accepted accounting practice to indent credit transactions recorded within a journal. In the accounting equation form: A = E + L, 500 = 0 + 500 (the accounting equation is therefore balanced).