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  2. Relevance - Wikipedia

    en.wikipedia.org/wiki/Relevance

    Relevance is the connection between topics that makes one useful for dealing with the other. Relevance is studied in many different fields, including cognitive science, logic, and library and information science. Epistemology studies it in general, and different theories of knowledge have different implications for what is considered relevant.

  3. Relevant cost - Wikipedia

    en.wikipedia.org/wiki/Relevant_cost

    A relevant cost (also called avoidable cost or differential cost) [1] is a cost that differs between alternatives being considered. [2] In order for a cost to be a relevant cost it must be: Future

  4. Cost accounting - Wikipedia

    en.wikipedia.org/wiki/Cost_accounting

    Relevant cost: The relevant cost is a cost which is relevant in various decisions of management. Replacement cost: This cost is the cost at which existing items of material or fixed assets can be replaced at present or at a future date. Shutdown cost: Costs incurred if operations are shut down, and which would not occur if operations are continued.

  5. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management discussion and analysis: [1]

  6. Generally Accepted Accounting Principles (United States)

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

    Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.

  7. Accounting - Wikipedia

    en.wikipedia.org/wiki/Accounting

    Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]

  8. Management accounting - Wikipedia

    en.wikipedia.org/wiki/Management_accounting

    Management accounting information differs from financial accountancy information in several ways: . while shareholders, creditors, and public regulators use publicly reported financial accountancy, information, only managers within the organization use the normally confidential management accounting information

  9. Relevance (information retrieval) - Wikipedia

    en.wikipedia.org/wiki/Relevance_(information...

    The formal study of relevance began in the 20th century with the study of what would later be called bibliometrics. In the 1930s and 1940s, S. C. Bradford used the term "relevant" to characterize articles relevant to a subject (cf., Bradford's law). In the 1950s, the first information retrieval systems emerged, and researchers noted the ...