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Accounting for retail land sales full-text: 45-01: 1973: Accounting for profit recognition on sales of real estate full-text: 45-02: 1979: Accounting for profit recognition on sales of real estate full-text: 46-01: 1987: Guide for the use of real estate appraisal information full-text: 46-02: 1990
Both accounting and information technology professional bodies are working on the new directions of accounting programs and industry practices. System Auditors is one of the top choices in the past two decades, they look at the controls, data processing, data integrity, general operation, maintenance, security and other aspects of all types of ...
Chegg began trading shares publicly on the New York Stock Exchange in November 2013. [15] Its IPO was reported to have raised $187.5 million, with an initial market capitalization of about $1.1 billion. [16] In 2014, Chegg entered a partnership with book distributor Ingram Content Group to distribute all of Chegg's physical textbook rentals ...
In 1994, the exam was restructured into a four-section, two-day exam. The subject matter was reorganized, primarily between Accounting Theory and Accounting Practice (Parts I and II). In addition, innovative machine-scorable test questions were incorporated to better assess the skills needed by CPAs to protect the public.
The Financial Accounting Standards Advisory Council then voiced its concerns due to the increase of financial reporting guidance from the old U.S. GAAP standards, and the FASB responded by launching a new project to codify the standards. The project was approved in September 2004 by the Trustees of the Financial Accounting Foundation. [2]
The accounting equation plays a significant role as the foundation of the double-entry bookkeeping system. The primary aim of the double-entry system is to keep track of debits and credits and ensure that the sum of these always matches up to the company assets, a calculation carried out by the accounting equation.
Over time, accounting software has revolutionized from supporting basic accounting operations to performing real-time accounting and supporting financial processing and reporting. [2] Cloud accounting software was first introduced in 2011, and it allowed the performance of all accounting functions through the internet.
The Accounting Principles Board (APB) is the former authoritative body of the American Institute of Certified Public Accountants (AICPA). It was created by the American Institute of Certified Public Accountants in 1959 and issued pronouncements on accounting principles until 1973, when it was replaced by the Financial Accounting Standards Board (FASB).