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Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.
Often, the methods employed are unique to specific agencies and organizations. For example, the United States Census Bureau has developed models using the U.S. Postal Service's Delivery Sequence File, IRS 1040 address data, commercially available foreclosure counts, and other data to develop models capable of predicting undercount by census block.
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]
Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.
In bookkeeping, an account refers to assets, liabilities, income, expenses, and equity, as represented by individual ledger pages, to which changes in value are chronologically recorded with debit and credit entries.
The U.S. bird-flu outbreak in dairy cattle is much larger than official figures suggest due to farmers' reluctance to test their animals and risk the economic consequences of a positive result ...
Senate Democrats are worried pollsters are once again undercounting the Trump vote and say Vice President Harris’s slim lead in battleground states, especially Pennsylvania, is cause for serious ...
National accounts or national account systems (NAS) are the implementation of complete and consistent accounting techniques for measuring the economic activity of a nation. These include detailed underlying measures that rely on double-entry accounting. By design, such accounting makes the totals on both sides of an account equal even though ...