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COI is sometimes termed competition of interest rather than "conflict", emphasizing a connotation of the natural competition between valid interests—rather than the classical definition of conflict, which would include by definition including a victim and unfair aggression.
A COI can exist in the absence of bias, and bias regularly exists in the absence of a COI. Beliefs and desires may lead to biased editing, but they do not constitute a COI. COI emerges from an editor's roles and relationships, and the tendency to bias that we assume exists when those roles and relationships conflict.
In 1997 the United States Financial Accounting Standards Board issued Statement on Financial Accounting Standards No. 130 entitled "Reporting Comprehensive Income". This statement required all income statement items to be reported either as a regular item in the income statement or a special item as other comprehensive income.
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]
Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting used in any given jurisdiction. It includes the standards, conventions and rules that accountants follow in recording and summarizing and in the preparation of financial statements.
Being transparent about who you are and who you're working for is the easiest way to gain the community's trust, get help, avoid embarrassing revelations of misconduct, and possibly obey the law. Clearly state your background and goals on your userpage as explained here, at the COI noticeboard, and at the talk pages of articles related to your COI.
The first digit might, for example, signify the type of account (asset, liability, etc.). In accounting software, using the account number may be a more rapid way to post to an account, and allows accounts to be presented in numeric order rather than alphabetic order.
Capital allowances is the practice of allowing tax payers to get tax relief on capital expenditure by allowing it to be deducted against their annual taxable income. . Generally, expenditure qualifying for capital allowances will be incurred on specified capital assets, with the deduction available normally spread over ma