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Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will convey the overall financial reality of the entity (economic substance), rather than simply reporting the legal record of transactions ...
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]
Cookie jar accounting or cookie jar reserves is an accounting practice in which a company takes a quantity of large reserves from an economically successful year and incurs them against losses from less successful years.
Jurassic World is a 2015 American science fiction action film directed by Colin Trevorrow, who co-wrote the screenplay with Rick Jaffa, Amanda Silver, and Derek Connolly from a story by Jaffa and Silver. [5]
Earth, Wind & Fire (abbreviated as EW&F or EWF) is an American band formed in Chicago, Illinois in 1969.Their music spans multiple genres, including jazz, R&B, soul, funk, disco, pop, Latin and Afro-pop.
Douglas was born Doris Ione Smith [1] in the community of Pride, East Baton Rouge Parish, Louisiana, on September 26, 1932. [2] [3] [4] The younger of two children, [2] she was the only daughter of Emmett Ratcliff Smith Sr., [note 1] who worked most of his life for Standard Oil, and his wife, Elma (née Robinson), a former telephone operator.
Inception is a 2010 science fiction action heist film written and directed by Christopher Nolan, who also produced it with Emma Thomas, his wife.The film stars Leonardo DiCaprio as a professional thief who steals information by infiltrating the subconscious of his targets.
The COVID-19 pandemic in Indonesia is part of the worldwide pandemic of coronavirus disease 2019 (COVID-19) caused by severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2).