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  2. Accounting Standards Codification - Wikipedia

    en.wikipedia.org/wiki/Accounting_Standards...

    The codification allows a free basic view or paid professional view to the public. The professional view requires an annual subscription up to $940 depending on concurrent users. [3] Discounts may apply to multiple concurrent users. [4] The codification is used by accounting and reporting professionals, analysts and investors.

  3. Generally Accepted Accounting Principles (United States)

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

    Generally Accepted Accounting Principles (GAAP or U.S. GAAP or GAAP (USA), pronounced like "gap") 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. Uniform Certified Public Accountant Examination - Wikipedia

    en.wikipedia.org/wiki/Uniform_Certified_Public...

    v. t. e. The Uniform Certified Public Accountant Examination (CPA Exam) is the examination administered to people who wish to become Certified Public Accountants in The United States of America. The CPA Exam is used by the regulatory bodies of all fifty states plus the District of Columbia, Guam, Puerto Rico, the U.S. Virgin Islands and the ...

  5. Short Payment Descriptor - Wikipedia

    en.wikipedia.org/wiki/Short_Payment_Descriptor

    Short Payment Descriptor uses the ideas from the vCard (by the structure) and SEPA payment (semantics). It is designed to be compact, human readable and therefore, easy to implement. The format is based on defined key-value pairs and it can be extended by proprietary attributes (using the "X-" prefix). The string may contain any ASCII printable ...

  6. PDF - Wikipedia

    en.wikipedia.org/wiki/PDF

    This is an accepted version of this page This is the latest accepted revision, reviewed on 18 September 2024. Portable Document Format, a digital file format For other uses, see PDF (disambiguation). Portable Document Format Adobe PDF icon Filename extension.pdf Internet media type application/pdf, application/x-pdf application/x-bzpdf application/x-gzpdf Type code PDF (including a single ...

  7. Goodwill (accounting) - Wikipedia

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

    In accounting, goodwill is an intangible asset recognized when a firm is purchased as a going concern. It reflects the premium that the buyer pays in addition to the net value of its other assets. Goodwill is often understood to represent the firm's intrinsic ability to acquire and retain customer business, where that ability is not otherwise ...

  8. Form 10-Q - Wikipedia

    en.wikipedia.org/wiki/Form_10-Q

    Form 10-Q, (also known as a 10-Q or 10Q) is a quarterly report mandated by the United States federal Securities and Exchange Commission, to be filed by publicly traded corporations. Pursuant to Section 13 or 15 (d) of the Securities Exchange Act of 1934, the 10-Q is an SEC filing that must be filed quarterly with the US Securities and Exchange ...

  9. Standard of deferred payment - Wikipedia

    en.wikipedia.org/wiki/Standard_of_deferred_payment

    Standard of deferred payment. In economics, standard of deferred payment is a function of money. It is the function of being a widely accepted way to value a debt, thereby allowing goods and services to be acquired now and paid for in the future. [1]