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Accounting standards are currently set by the Financial Accounting Standards Board and were historically set by the American Institute of Certified Public Accountants (AICPA) subject to U.S. Securities and Exchange Commission (SEC) regulations. [7] Auditors took the leading role in developing GAAP for business enterprises. [8]
The earlier term for the discipline was "political economy", but since the late 19th century, it has commonly been called "economics". [22] The term is ultimately derived from Ancient Greek οἰκονομία (oikonomia) which is a term for the "way (nomos) to run a household (oikos)", or in other words the know-how of an οἰκονομικός (oikonomikos), or "household or homestead manager".
Accounting documents or document records regroup every document that plays a role in the preparation of financial statements for a company, like income statements and balance sheets. They include records of monetary transactions, assets and liabilities, ledgers, journals, etc. Accounting documents and records are the physical objects upon which ...
S.M.A.R.T. (or SMART) is an acronym used as a mnemonic device to establish criteria for effective goal-setting and objective development. This framework is commonly applied in various fields, including project management, employee performance management, and personal development.
UBS Group AG [nb 1] is a multinational investment bank and financial services company founded and based in Switzerland. UBS is headquartered simultaneously in both Zürich and Basel. [9] UBS maintains a presence in all major financial centres as the largest Swiss banking institution and the largest private bank in the world.
Switzerland, [e] officially the Swiss Confederation, [f] is a landlocked country located in west-central Europe. [g] [13] It is bordered by Italy to the south, France to the west, Germany to the north, and Austria and Liechtenstein to the east.
The Acts of Union 1707 declared that the Kingdom of England and Kingdom of Scotland were "United into One Kingdom by the Name of Great Britain". [p] [22] The term "United Kingdom" has occasionally been used as a description for the former Kingdom of Great Britain, although its official name from 1707 to 1800 was simply "Great Britain". [23]
Financial/legal: Facebook incorporates into a new company, [312] and Sean Parker (early employee of Napster) becomes its president. [29] 2004: August: Product: To compete with growing campus-only service i2hub, Zuckerberg launches Wirehog. It is a precursor to Facebook Platform applications. [313] 2004: September: Financial/legal