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  2. File:Accounting principles (IA principaccount00racirich).pdf

    en.wikipedia.org/wiki/File:Accounting_principles...

    This file contains additional information, probably added from the digital camera or scanner used to create or digitize it. If the file has been modified from its original state, some details may not fully reflect the modified file.

  3. Scribd - Wikipedia

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    Scribd Inc. (pronounced / ˈ s k r ɪ b d /) operates three primary platforms: Scribd, Everand, and SlideShare.Scribd is a digital document library that hosts over 195 million documents.

  4. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    IFRSs create accounting volatility that does not reflect the economic reality. Charles Lee, professor of accounting at Stanford Graduate School of Business, has also criticised the use of fair values in financial reporting. [43] In 2019, H David Sherman and S David Young criticised the current state of financial reporting under IFRS and US GAAP ...

  5. AICPA Statements of Position - Wikipedia

    en.wikipedia.org/wiki/AICPA_Statements_of_Position

    Accounting practices of real estate investment trusts full-text: 1975 June 27 75-3: Accrual of revenues and expenditures by state and local governmental units full-text: 1975 July 31 75-4: Presentation and disclosure of financial forecasts full-text: 1975 August 75-5: Accounting practices in the broadcasting industry full-text: 1975 December 29 ...

  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.

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  9. Account (bookkeeping) - Wikipedia

    en.wikipedia.org/wiki/Account_(bookkeeping)

    In bookkeeping, an account refers to assets, liabilities, income, expenses, and equity, as represented by individual ledger pages, to which changes in value are chronologically recorded with debit and credit entries.