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  2. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Accounting for profit recognition on sales of real estate full-text: 45-02: 1979: Accounting for profit recognition on sales of real estate full-text: 46-01: 1987: Guide for the use of real estate appraisal information full-text: 46-02: 1990: Guide for the use of real estate appraisal information, as of December 31, 1990 full-text: 47-01: 1991

  3. Generally Accepted Accounting Principles (United States)

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

    Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.

  4. Accounting for leases in the United States - Wikipedia

    en.wikipedia.org/wiki/Accounting_for_leases_in...

    This can mean a substantial difference in balance sheet impact between a real estate gross lease and net lease. The tests to distinguish finance and operating leases are essentially unchanged, though written using "principles-based terminology" consistent with IFRS: for instance, a lease is a finance lease if the lease term covers a "major part ...

  5. Human resource accounting - Wikipedia

    en.wikipedia.org/wiki/Human_resource_accounting

    The human resource process was established to fulfill a number of objectives within the organization. These include: To furnish cost value information for making proper and effective management decisions about acquiring, allocating, developing, and maintaining human resources in order to achieve cost effective organizational objectives.

  6. An accounting manager struggled with work-life balance ... - AOL

    www.aol.com/accounting-manager-struggled-life...

    He's a Chicago-based accounting manager at Google, a husband, and a father of a three-year-old. He's worked with some of the biggest finance (PwC), Fortune 500s ( Walmart Corporate ), and tech ...

  7. Get breaking Finance news and the latest business articles from AOL. From stock market news to jobs and real estate, it can all be found here.

  8. Ernst & Young - Wikipedia

    en.wikipedia.org/wiki/Ernst_&_Young

    In August 2021, UK accounting regulatory Financial Reporting Council (FRC) fined EY UK £3.5 million (US$4.8 million) for failing to challenge financial statements in its 2017 audit of UK transport company, Stagecoach Group. In addition, the auditing engagement partner Mark Harvey was sanctioned and fined £100,000.

  9. Certified Public Accountant - Wikipedia

    en.wikipedia.org/wiki/Certified_Public_Accountant

    Whether providing services directly to the public or employed by corporations or associations, CPAs can operate in virtually any area of finance including: Assurance and attestation services; Corporate finance (merger and acquisition, initial public offerings, share and debt issuings) Corporate governance; Estate planning; Financial accounting

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