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  2. Conflict of interest - Wikipedia

    en.wikipedia.org/wiki/Conflict_of_interest

    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.

  3. Wikipedia:Conflict of interest - Wikipedia

    en.wikipedia.org/wiki/Wikipedia:Conflict_of_interest

    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.

  4. Accumulated other comprehensive income - Wikipedia

    en.wikipedia.org/wiki/Accumulated_other...

    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.

  5. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    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.

  6. Wikipedia : Plain and simple conflict of interest guide

    en.wikipedia.org/wiki/Wikipedia:Plain_and_simple...

    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.

  7. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    In computerized accounting systems with computable quantity accounting, the accounts can have a quantity measure definition. Account numbers may consist of numerical, alphabetic, or alpha-numeric characters, although in many computerized environments, like the SIE format , only numerical identifiers are allowed.

  8. Capital allowance - Wikipedia

    en.wikipedia.org/wiki/Capital_allowance

    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

  9. Comprehensive income - Wikipedia

    en.wikipedia.org/wiki/Comprehensive_income

    Comprehensive income is defined by the Financial Accounting Standards Board, or FASB, as “the change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources. It includes all changes in equity during a period except those resulting from investments by owners ...