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Originally the second of three degrees in sequence – Legum Baccalaureus (LL.B., last conferred by an American law school in 1970); LL.M.; and Legum Doctor (LL.D.) or Doctor of Laws, which has only been conferred in the United States as an honorary degree but is an earned degree in other countries. In American legal academia, the LL.M. was ...
Medical specialty certification in the United States is a voluntary process. While medical licensure sets the minimum competency requirements to diagnose and treat patients, it is not specialty specific. [23] Board certification demonstrates a physician's exceptional expertise in a particular specialty or sub-specialty of medical practice.
The FASB expected the system to reduce the amount of time and effort required to research accounting issues, mitigate the risk of noncompliance with standards through improved usability of the literature, provide accurate information with real-time updates as new standards are released, and assist the FASB with the research efforts required ...
The Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (ACCA). Founded in 1904, It is now the fourth-largest professional accounting body in the world, with 252,500 members and 526,000 student members.
Usually solve some very specific accounting issue that will not have a significant, lasting effect or respond to questions from practitioners. Accounting Standards Updates (ASU), where the FASB issues an ASU to communicate changes to the FASB Codification, including changes to non-authoritative SEC content.
The model provides a uniform approach to regulation of the accounting profession. [31] Uniform adoption of the UAA's substantial equivalency provision creates a system similar to the nation's driver's license program by providing CPAs with mobility while retaining and strengthening state boards' ability to protect the public interest.
Professional bodies are also responsible for administering training and examinations for students and members. The primary bodies in each country are affiliated to the International Federation of Accountants while a few do not belong to IFAC as they operate more like specialist bodies helping the work of accountants and auditors such as the ...
An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.