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  2. White paper - Wikipedia

    en.wikipedia.org/wiki/White_paper

    The term white paper originated with the British government, with the Churchill White Paper of 1922 being an early example. [4] In the British government, a white paper is usually the less extensive version of the so-called blue book, both terms being derived from the colour of the document's cover.

  3. List of AICPA Issues Papers - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Issues_Papers

    Issues Papers were originally intended to be an evenhanded discussion of topics that needed to be "addressed or clarified by the Financial Accounting Standards Board." [ 1 ] Issues Papers were the vehicle the AICPA's Accounting Standards Executive Committee (AcSEC) used to present emerging practice problems to the FASB and accounting practitioners.

  4. Position paper - Wikipedia

    en.wikipedia.org/wiki/Position_paper

    Position papers are published in academia, in politics, in law and other domains. The goal of a position paper is to convince the audience that the opinion presented is valid and worth listening to. Ideas for position papers that one is considering need to be carefully examined when choosing a topic, developing an argument, and organizing the ...

  5. Working paper - Wikipedia

    en.wikipedia.org/wiki/Working_paper

    Such papers usually require the employer, parent/guardian, school, and a physician to agree to the terms of work laid out by the employer. [3] Audit working papers: Documents required on an audit of a company's financial statements. The working papers are the property of the accounting firm conducting the audit.

  6. Audit working papers - Wikipedia

    en.wikipedia.org/wiki/Audit_working_papers

    Audit working papers are the property of the auditor. In order to keep professional ethic , it cannot reveal to third parties without client consent unless limited specified situations mentioned in ISA 230 Documentation and required by law , the examples are court order , for public interest and so on.

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  8. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    Pacioli is regarded as the Father of Accounting. Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organizations. [1] It involves preparing source documents for all transactions, operations, and other events of a business.

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