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Accounting Research Bulletins were documents issued by the US Committee on Accounting Procedure between 1938 and 1959 on various accounting problems. They were discontinued with the dissolution of the Committee in 1959 under a recommendation from the Special Committee on Research Program. [ 1 ]
[1] Issues Papers were the vehicle the AICPA's Accounting Standards Executive Committee (AcSEC) used to present emerging practice problems to the FASB and accounting practitioners. Issues Papers generally followed a standard format: (1) background, (2) analysis of current practice, (3) review of the literature, (4) statement of issues needing ...
Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.
Academic journals are peer-reviewed periodicals that publish research papers. [1] A variety of academic journals publish accounting and auditing research. [2]Publishing in leading accounting journals affects many aspects of an accounting researcher's career, including reputation, salary, and promotion.
It can be a printed page that a child completes with a writing instrument. No other materials are needed. In education, a worksheet may have questions for students and places to record answers. In accounting, a worksheet is, or was, a sheet of ruled paper with rows and columns on which an accountant could record information or perform calculations.
Paper size standards govern the size of sheets of paper used as writing paper, stationery, cards, and for some printed documents. The ISO 216 standard, which includes the commonly used A4 size, is the international standard for paper size.
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Financial statements are intended to be understandable by readers who have "a reasonable knowledge of business and economic activities and accounting and who are willing to study the information diligently." [2] Financial statements may be used by users for different purposes: