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  2. Accounting scandals - Wikipedia

    en.wikipedia.org/wiki/Accounting_scandals

    Turnover in accounting personnel or other deficiencies in accounting and information processes can create an opportunity for misstatement. As for misappropriation of assets, opportunities are greater in companies with accessible cash or with inventory or other valuable assets, especially if the assets are small or easily removed.

  3. Unexpected Accounting Challenges Small Businesses Face - AOL

    www.aol.com/unexpected-accounting-challenges...

    One thing it pays to do is find accounting software that helps you manage your cash flow. At the same time, though, aim to build a small business emergency fund similar to the emergency fund you ...

  4. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    During 1939 to 1959 CAP issued 51 Accounting Research Bulletins that dealt with a variety of timely accounting problems. However, this problem-by-problem approach failed to develop the much needed structured body of accounting principles.

  5. Accounting and the late 2000s financial crisis - Wikipedia

    en.wikipedia.org/wiki/Accounting_and_the_late...

    Proponents also believe that fair value accounting provides investors with critical transparency of companies. [5] There are empirical foundations that prove fair value accounting to be the better indicator of value when compared to historical cost. [7] The lack of transparency by using historical cost accounting may make matter worse.

  6. Double counting (accounting) - Wikipedia

    en.wikipedia.org/wiki/Double_counting_(accounting)

    Thus, in social accounting all transactors are treated in a similar way ("as if" they were a business). The accounts can be criticised for being eclectic in some ways, but that is not necessarily a problem; the aim of the exercise is to identify and categorise all flows, and the user can then reaggregate them in different ways.

  7. Risk accounting - Wikipedia

    en.wikipedia.org/wiki/Risk_accounting

    Risk accounting is an extension of management accounting, aiming to enhance corporate reporting by measuring and documenting the potential future financial effects of various non-financial risks. [1] [3] [4] These include cyber, supply chain, operational, environmental, geopolitical, conduct, fraud, model, and other types of risks. [1]

  8. Accounting constraints - Wikipedia

    en.wikipedia.org/wiki/Accounting_constraints

    Accounting constraints is not to be confused with constraints accounting, the latter of which, much like throughput accounting or cost accounting, is a method of accounting. [ 4 ] Types of Constraints

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