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The Financial Accounting Standards Board (FASB) is a private standard-setting body [1] whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest.
The following outline is provided as an overview of and topical guide to accounting: . Accounting – measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.
Personal financial statements guide, with conforming changes as of May 1, 2001 full-text: 39-09: 2003: Personal financial statements guide, with conforming changes as of May 1, 2003 full-text: 39-10: 2005: Personal financial statements guide, with conforming changes as of May 1, 2005 full-text: 398-11: 2006
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
The accounting equation is a statement of equality between the debits and the credits. The rules of debit and credit depend on the nature of an account. For the purpose of the accounting equation approach, all the accounts are classified into the following five types: assets, capital, liabilities, revenues/incomes, or expenses/losses.
McGraw-Hill logo used from 1971 to the late 1990s 330 West 42nd Street, the former, long-time headquarters of McGraw Hill. McGraw Hill was founded in 1888, when James H. McGraw, co-founder of McGraw Hill, purchased the American Journal of Railway Appliances. He continued to add further publications, eventually establishing The McGraw Publishing ...
The accounting equation plays a significant role as the foundation of the double-entry bookkeeping system. The primary aim of the double-entry system is to keep track of debits and credits and ensure that the sum of these always matches up to the company assets, a calculation carried out by the accounting equation.
Macmillan Inc. was an American book publishing company originally established as the American division of the British Macmillan Publishers.The two were later separated and acquired by other companies, with the remnants of the original American division of Macmillan present in McGraw-Hill Education's Macmillan/McGraw-Hill textbooks, Gale's Macmillan Reference USA division, and some trade ...