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Examples of nonauthoritative accounting guidance and literature include the following: [4] Practices that are widely recognized and prevalent either generally or in the industry; FASB Concepts Statements; American Institute of Certified Public Accountants (AICPA) Issues Papers
Borrowing base is an accounting metric used by financial institutions to estimate the available collateral on a borrower's assets in order to evaluate the size of the credit that may be extended. [1] Typically, the calculation of borrowing base is used for revolving loans , and the borrowing base determines the maximum credit line available to ...
Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting used in any given jurisdiction. It includes the standards, conventions and rules that accountants follow in recording and summarizing and in the preparation of financial statements.
A poll aggregator is an entity that tracks and aggregates individual polls conducted by different organizations in order to gauge public sentiment on key civic issues such as the approval rating of a major political figure (e.g., president, prime minister, monarch, governor, lawmaker, etc.), or legislative body; or to measure likely public support for an individual candidate or political party ...
Best practice is a feature of accredited management standards such as ISO 9000 and ISO 14001. [2] Some consulting firms specialize in the area of best practice and offer ready-made templates to standardize business process documentation. Sometimes a best practice is not applicable or is inappropriate for a particular organization's needs.
Forecasts for 2014’s races for governor, based on HuffPost Pollster’s poll-tracking model 06/19 Hospice, Inc. A Huffington Post investigation into the business of dying
Generally Accepted Accounting Principles (GAAP) [a] of Canada provided the framework of broad guidelines, conventions, rules and procedures of accounting.In early 2006, the AcSB decided to completely converge Canadian GAAP with international GAAP, i.e. International Financial Reporting Standards (IFRS), as set by the International Accounting Standards Board (IASB), for most entities that must ...
An open-access poll is a type of opinion poll in which a nonprobability sample of participants self-select into participation. The term includes call-in, mail-in, and some online polls. The most common examples of open-access polls ask people to phone a number, click a voting option on a website, or return a coupon cut from a newspaper. By ...