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Scope of change: Describes whether changes are recorded for individual files or for entire directory trees. Revision IDs: are used internally to identify specific versions of files in the repository. Systems may use pseudorandom identifiers, content hashes of revisions, or filenames with sequential version numbers (namespace). With Integrated ...
Version control systems attach metadata to changesets. Typical metadata includes a description provided by the programmer (a "commit message" in Git lingo), the name of the author, the date of the commit, etc. [9] Unique identifiers are an important part of the metadata which version control systems attach to changesets.
Git supports rapid branching and merging, and includes specific tools for visualizing and navigating a non-linear development history. In Git, a core assumption is that a change will be merged more often than it is written, as it is passed around to various reviewers. In Git, branches are very lightweight: a branch is only a reference to one ...
In practice, changes in the market value of assets (negative) or liabilities (positive) are recognized as losses while, for example, interest or charitable contributions are recognized as other expenses. Income is the term generally used when referring to revenue and gains together. A separate term for the aggregation of expenses and losses ...
The contributor requests that the project maintainer pull the source code change, hence the name "pull request". The maintainer has to merge the pull request if the contribution should become part of the source base. [12] The developer creates a pull request to notify maintainers of a new change; a comment thread is associated with each pull ...
This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation.It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.
The formal accounting distinction between on- and off-balance-sheet items can be quite detailed and will depend to some degree on management judgments, but in general terms, an item should appear on the company's balance sheet if it is an asset or liability that the company owns or is legally responsible for; uncertain assets or liabilities ...
Record to report or R2R is a Finance and Accounting (F&A) management process which involves collecting, processing and delivering relevant, timely and accurate information used for providing strategic, financial and operational feedback to understand how a business is performing. [1]