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Consistency principle: The company uses the same accounting principles and methods from period to period. Conservatism principle : When choosing between two solutions, the one which has the less favorable outcome is the solution which should be chosen (see convention of conservatism )
In 1997 the United States Financial Accounting Standards Board issued Statement on Financial Accounting Standards No. 130 entitled "Reporting Comprehensive Income". This statement required all income statement items to be reported either as a regular item in the income statement or a special item as other comprehensive income. It is commonly ...
Regularity, sometimes called Myerson's regularity, is a property of probability distributions used in auction theory and revenue management. Examples of distributions that satisfy this condition include Gaussian , uniform , and exponential ; some power law distributions also satisfy regularity. [ 1 ]
Regularity is a topic of the mathematical study of partial differential equations(PDE) such as Laplace's equation, about the integrability and differentiability of weak solutions. Hilbert's nineteenth problem was concerned with this concept.
Statistical regularity is a notion in statistics and probability theory that random events exhibit regularity when repeated enough times or that enough sufficiently ...
The generally accepted accounting principles (GAAP) are a set of accounting principles, procedures and standards that organisations use in order to compile their financial statements. GAAP states that the purpose of account reconciliation is to provide accuracy and consistency in financial accounts. To ensure all cash outlays and inlays match ...
Regular estimators are a class of statistical estimators that satisfy certain regularity conditions which make them amenable to asymptotic analysis. The convergence of a regular estimator's distribution is, in a sense, locally uniform. This is often considered desirable and leads to the convenient property that a small change in the parameter ...
In 1994, the exam was restructured into a four-section, two-day exam. The subject matter was reorganized, primarily between Accounting Theory and Accounting Practice (Parts I and II). In addition, innovative machine-scorable test questions were incorporated to better assess the skills needed by CPAs to protect the public.