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The following is a list of the volumes of the Auditing and Accounting Guide series published by the American Institute of Certified Public Accountants (AICPA). The list was compiled using the resources of the University of Mississippi library.
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]
Historical Cost Accounting, i.e., financial capital maintenance in nominal monetary units, is based on the stable measuring unit assumption under which accountants simply assume that money, the monetary unit of measure, is perfectly stable in real value for the purpose of measuring (1) monetary items not inflation-indexed daily in terms of the ...
The University of the South Pacific (USP) is a public research university with locations spread throughout a dozen countries in Oceania.Established in 1968, the university is organised as an intergovernmental organisation and is owned by the governments of 12 Pacific island countries: the Cook Islands, Fiji, Kiribati, Marshall Islands, Nauru, Niue, Samoa, Solomon Islands, Tokelau, Tonga ...
The college was founded in Susupe in 1976. NMC today has three campuses on the islands of Saipan, Tinian, and Rota. The main campus on Saipan is in Fina Sisu. NMC is the sole public college within the Commonwealth and is accredited by the Senior College and University Commission of the Western Association of Schools and Colleges. [1]
The Financial Accounting Standards Board (FASB) is a private standard-setting body [1] whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest.
AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...
According to QS World University Rankings, School of Accounting and Finance ranks 101-150 globally in 2022 for the subject category of Accounting & Finance. [16] SAF also ranks high in the 2020 Global Accounting Research Survey conducted by Brigham Young University: [17] An overall ranking of 2nd in Canada and 10th globally for accounting research