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  2. IAS 1 - Wikipedia

    en.wikipedia.org/wiki/IAS_1

    IAS 1 was originally issued by the International Accounting Standards Committee in 1997, superseding three standards on disclosure and presentation requirements, [1] and was the first comprehensive accounting standard to deal with the presentation of financial standards. [3]

  3. Category:Accounting terminology - Wikipedia

    en.wikipedia.org/.../Category:Accounting_terminology

    Pages in category "Accounting terminology" The following 98 pages are in this category, out of 98 total. This list may not reflect recent changes. 0–9. 80:125 rule; A.

  4. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    To ensure uniformity and comparability between financial statements prepared by different companies, a set of guidelines and rules are used. Commonly referred to as Generally Accepted Accounting Principles (GAAP), these set of guidelines provide the basis in the preparation of financial statements, although many companies voluntarily disclose ...

  5. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    CAO – Chief administrative officer or chief accounting officer; CAPEX – Capital expenditure; CAPM – Capital asset pricing model [1] CBOE – Chicago Board Options Exchange; CBOT – Chicago Board of Trade; CDO – Collateralized debt obligation or chief data officer; CDM – Change and data management; CDS – Credit default swap; CEO ...

  6. Homogeneity and heterogeneity - Wikipedia

    en.wikipedia.org/wiki/Homogeneity_and_heterogeneity

    Homogeneity and heterogeneity; only ' b ' is homogeneous Homogeneity and heterogeneity are concepts relating to the uniformity of a substance, process or image.A homogeneous feature is uniform in composition or character (i.e., color, shape, size, weight, height, distribution, texture, language, income, disease, temperature, radioactivity, architectural design, etc.); one that is heterogeneous ...

  7. Uniformity - Wikipedia

    en.wikipedia.org/wiki/Uniformity

    Religious uniformity, the promotion of one state religion, denomination, or philosophy to the exclusion of all other religious beliefs; Retention uniformity, a concept in thin layer chromatography; Tire uniformity, a concept in vehicle technology; Uniformity (chemistry), a measure of the homogeneity of a substance's composition or character

  8. Category:Accounting terms - Wikipedia

    en.wikipedia.org/wiki/Category:Accounting_terms

    This category is located at Category:Accounting terminology. Note: This category should be empty. See the instructions for more information.

  9. Convergence of accounting standards - Wikipedia

    en.wikipedia.org/wiki/Convergence_of_accounting...

    The convergence of accounting standards refers to the goal of establishing a single set of accounting standards that will be used internationally. [1] Convergence in some form has been taking place for several decades, [ 2 ] and efforts today include projects that aim to reduce the differences between accounting standards.