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Accounting standards prescribe in considerable detail what accruals must be made, how the financial statements are to be presented, and what additional disclosures are required. The term generally accepted accounting principles (GAAP) was popularized in the late 1930s.
Accounting standards are based on French GAAP for the private sector, IFRS and IPSAS. Standards are issued by the Conseil de normalisation des comptes publics (Advisory council on public sector accounting standards). Gambia – In the process of adopting the cash basis IPSAS, will then move to adopt accrual basis IPSAS.
The distinction must be made between a singular geographic information system, which is a single installation of software and data for a particular use, along with associated hardware, staff, and institutions (e.g., the GIS for a particular city government); and GIS software, a general-purpose application program that is intended to be used in ...
This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.
Simple Features (officially Simple Feature Access) is a set of standards that specify a common storage and access model of geographic features made of mostly two-dimensional geometries (point, line, polygon, multi-point, multi-line, etc.) used by geographic databases and geographic information systems.
Web GIS has numerous functions, which can be divided into categories of Geospatial web services, including web feature services, web processing services, and web mapping services. [3] Geospatial web services are distinct software packages available on the World Wide Web that can be employed to perform a function with spatial data.
Time-stamped features, in which the dataset includes features valid at a variety of times, with each feature stamped by the time during which it was valid (i.e., by "start date" and "end date" columns in the attribute table.). Some GIS software, such as ArcGIS Pro, natively supports this model, with functionality including animation.
A global information system (GIS) is an information system which is developed and / or used in a global context. [ 1 ] A global information system (GIS) is any information system which attempts to deliver the totality of measurable data worldwide within a defined context.