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2. Management accounting - Wikipedia

   en.wikipedia.org/wiki/Management_accounting

   Management accounting is an applied discipline used in various industries. The specific functions and principles followed can vary based on the industry. Management accounting principles in banking are specialized but do have some common fundamental concepts used whether the industry is manufacturing-based or service-oriented.

3. Accounting standard - Wikipedia

   en.wikipedia.org/wiki/Accounting_Standard

   Accounting standards prescribe in considerable detail what accruals must be made, how the financial statements are to be presented, and what additional disclosures are required. Some important elements that accounting standards cover include identifying the exact entity which is reporting, discussing any "going concern" questions, specifying ...

4. Generally Accepted Accounting Principles (United States)

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

   Realizing the need to reform the APB, leaders in the accounting profession appointed a Study Group on the Establishment of Accounting Principles (commonly known as the Wheat Committee for its chairman Francis Wheat). This group determined that the APB must be dissolved and a new standard-setting structure created.

5. Management accounting principles - Wikipedia

   en.wikipedia.org/wiki/Management_Accounting...

   Prior to 1929 no group – public or private – was issuing or responsible for any accounting [4] standards. After the 1929 stock market crash, a call to regain the public's confidence and investor's trust was demanded and the Securities and Exchange Act of 1934 was passed resulting in public companies being supervised by the U.S. Securities and Exchange Commission.

6. Human resource accounting - Wikipedia

   en.wikipedia.org/wiki/Human_resource_accounting

   It is an extension of standard accounting principles. Measuring the value of the human resources can assist organisations in accurately documenting their assets . In other words, human resource accounting is a process of measuring the cost incurred by the organisation to recruit, select, train, and manage human assets.

7. Philosophy of accounting - Wikipedia

   en.wikipedia.org/wiki/Philosophy_of_Accounting

   The philosophy of accounting is the conceptual framework for the professional preparation and auditing of financial statements and accounts.The issues which arise include the difficulty of establishing a true and fair value of an enterprise and its assets; the moral basis of disclosure and discretion; the standards and laws required to satisfy the political needs of investors, employees and ...