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  2. Master Quality Authenticated - Wikipedia

    en.wikipedia.org/wiki/Master_Quality_Authenticated

    The MQA system is a three-part process applied to digital audio music recordings consisting of: 1) modifying and controlling the end-to-end digital filter response; [1] 2) preparing the audio for transfer to a smartphone or audio device using a lossy audio compression format with authentication; and 3) decompressing the recording for playback.

  3. Resources, Events, Agents - Wikipedia

    en.wikipedia.org/wiki/Resources,_Events,_Agents

    Resources, events, agents (REA) is a model of how an accounting system can be re-engineered for the computer age.REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, [1] and contained the concepts of resources, events and agents (McCarthy 1982).

  4. Talk:Master Quality Authenticated - Wikipedia

    en.wikipedia.org/wiki/Talk:Master_Quality...

    WAV file before MQA conversion File after MQA conversion (differences highlighted) Changes to sample points: Sample Point Comparison I included this to show why the DeltaWave differences exist. I.e. MQA attempts to fix jitter (they call it De-Blurring) meaning sample points are altered, hence the DeltaWave spectogram looks how it does Delta ...

  5. Accounting Standards Codification - Wikipedia

    en.wikipedia.org/wiki/Accounting_Standards...

    The FASB expected the system to reduce the amount of time and effort required to research accounting issues, mitigate the risk of noncompliance with standards through improved usability of the literature, provide accurate information with real-time updates as new standards are released, and assist the FASB with the research efforts required ...

  6. Accounting information system - Wikipedia

    en.wikipedia.org/wiki/Accounting_information_system

    An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.

  7. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    In computerized accounting systems with computable quantity accounting, the accounts can have a quantity measure definition. Account numbers may consist of numerical, alphabetic, or alpha-numeric characters, although in many computerized environments, like the SIE format, only numerical identifiers are allowed. The structure and headings of ...

  8. Outline of accounting - Wikipedia

    en.wikipedia.org/wiki/Outline_of_accounting

    The following outline is provided as an overview of and topical guide to accounting: . Accounting – measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.

  9. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    The trial balance, which is usually prepared using the double-entry accounting system, forms the basis for preparing the financial statements. All the figures in the trial balance are rearranged to prepare a profit & loss statement and balance sheet. Accounting standards determine the format for these accounts (SSAP, FRS, IFRS). Financial ...