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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]
Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will convey the overall financial reality of the entity (economic substance), rather than simply reporting the legal record of transactions ...
Cookie jar accounting or cookie jar reserves is an accounting practice in which a company takes a quantity of large reserves from an economically successful year and incurs them against losses from less successful years.
It was first aired on Indosiar on 11 September 1997, and featured the commercially successful musical number "Melangkah Di Atas Awan", written by Eddy D. Iskandar, composed and arranged by Dwiki Darmawan and performed by Ronny Sianturi, which received generally positive reviews and peaked at number 5 in Aneka Top 13 Indonesian Hits chart in ...
The Accountant is a 2016 American action thriller film [1] [3] written by Bill Dubuque, directed by Gavin O'Connor, and starring Ben Affleck, Anna Kendrick, J. K. Simmons, Jon Bernthal, Cynthia Addai-Robinson, Jeffrey Tambor, and John Lithgow.