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  2. 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]

  3. Indonesian State College of Accountancy - Wikipedia

    en.wikipedia.org/wiki/Indonesian_State_College...

    The other government institutions get a portion of the college graduates allocation are the Government Accountability Office of the Republic of Indonesia (Badan Pemeriksa Keuangan Republik Indonesia/ BPK RI)and the Financial and Development Supervisory Agency (Badan Pengawasan Keuangan dan Pembangunan / BPKP). In previous years, there is a ...

  4. Substance over form - Wikipedia

    en.wikipedia.org/wiki/Substance_over_form

    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 ...

  5. Cookie jar accounting - Wikipedia

    en.wikipedia.org/wiki/Cookie_jar_accounting

    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.

  6. Languages of Brunei - Wikipedia

    en.wikipedia.org/wiki/Languages_of_Brunei

    Sign in Bandar Seri Bagawan in Malay (Latin and Jawi script), English, Traditional Chinese, Korean and Arabic.. There are a number of languages spoken in Brunei. [2] The official language of the state of Brunei is Standard Malay, the same Malaccan dialect that is the basis for the standards in Malaysia and Indonesia. [3]

  7. COVID-19 pandemic in Indonesia - Wikipedia

    en.wikipedia.org/wiki/COVID-19_pandemic_in_Indonesia

    The COVID-19 pandemic in Indonesia is part of the worldwide pandemic of coronavirus disease 2019 (COVID-19) caused by severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2).