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  2. True cost accounting - Wikipedia

    en.wikipedia.org/wiki/True_cost_accounting

    True Cost Accounting (TCA) is an accounting approach that measures and values the hidden impacts of economic activities on the environment, society and health. TCA is also referred to as full cost accounting (FCA) or “multiple capital accounting (MCA)”. [ 1 ]

  3. Accounting cycle - Wikipedia

    en.wikipedia.org/?title=Accounting_cycle&redirect=no

    Accounting cycle. Add languages. Add links. Article; ... Download QR code; Print/export Download as PDF; Printable version; From Wikipedia, the free encyclopedia.

  4. Environmental full-cost accounting - Wikipedia

    en.wikipedia.org/wiki/Environmental_full-cost...

    The FAO published two studies in 2014 and 2015 with a TCA-analysis of the impact of food wastage ("Food wastage footprint: full cost accounting" [6]) and another TCA-analysis of the total impact of world food production on Natural Capital ("Natural Capital Impacts in Agriculture" [7]). In the first report, the FAO came to the conclusion that ...

  5. Business cycle accounting - Wikipedia

    en.wikipedia.org/wiki/Business_cycle_accounting

    Business cycle accounting is an accounting procedure used in macroeconomics to decompose business cycle fluctuations into contributing factors. The procedure was introduced by V. V. Chari, Patrick Kehoe, and Ellen McGrattan but is similar to techniques introduced earlier. The underlying premise of the procedure is that the economy has a long ...

  6. Accounting period - Wikipedia

    en.wikipedia.org/wiki/Accounting_period

    Monthly accounting periods are common. In financial accounting the accounting period is determined by regulation and is usually 12 months. The beginning of the accounting period differs according to jurisdiction. For example, one entity may follow the calendar year, January to December, while another may follow April to March as the accounting ...

  7. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Accounting for retail land sales full-text: 45-01: 1973: Accounting for profit recognition on sales of real estate full-text: 45-02: 1979: Accounting for profit recognition on sales of real estate full-text: 46-01: 1987: Guide for the use of real estate appraisal information full-text: 46-02: 1990

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  9. National accounts - Wikipedia

    en.wikipedia.org/wiki/National_accounts

    As a method, the subject is termed national accounting or, more generally, social accounting. [1] Stated otherwise, national accounts as systems may be distinguished from the economic data associated with those systems. [2] While sharing many common principles with business accounting, national accounts are based on economic concepts. [3]