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2. What Is Financial Accounting? - AOL

   www.aol.com/financial-accounting-040000099.html

   They abide by long-established, widely practiced principles of financial accounting. Generally accepted accounting principles "The need for consistent standards is key, especially to the outside ...

3. 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.

4. Generally Accepted Accounting Principles (United States)

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

   Under the AICPA's Code of Professional Ethics under Rule 203 – Accounting Principles, a member must depart from GAAP if following it would lead to a material misstatement on the financial statements, or otherwise be misleading. In the departure, the member must disclose, if practical, the reasons why compliance with the accounting principle ...

5. Accounting - Wikipedia

   en.wikipedia.org/wiki/Accounting

   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]

6. 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 ...

7. Accounting ethics - Wikipedia

   en.wikipedia.org/wiki/Accounting_ethics

   A single course has issues as to where to include the course in a student's education (for example, before preliminary accounting classes or near the end of a student's degree requirements), whether there is enough material to cover in a semester class, and whether most universities have room in a four-year curriculum for a single class on the ...