effect of an accounting change
1Accounting Change — A change in accounting principles, accounting estimates, or the reporting entity. A change in an accounting principle is a change in a method used, such as using a different depreciation method or switching from LIFO to FIFO. An example of an… …
2accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …
3Accounting period — An accounting period is a period with reference to which United Kingdom corporation tax is charged. [Section 12 of the Income and Corporation Taxes Act 1988] It helps dictate when tax is paid on income and gains. An accounting period begins… …
4Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
5Mark-to-market accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
6Climate change mitigation — Fossil fuel related CO2 emissions compared to five of IPCC s emissions scenarios. The dips are related to global recessions. Data from IPCC SRES scenarios; …
72009 United Nations Climate Change Conference — United Nations Climate Change Conference (COP15) Information Date: 7–18 December 2009 Location: Bella Center, Copenhagen, Denmark …
8Throughput Accounting — (TA) is an alternative to cost accounting proposed by Eliyahu M. Goldratt [Eliyahu M. Goldratt and Jeff Cox The Goal ISBN 0 620 33597 1.] . Throughput accounting [Thomas Corbett Throughput Accounting ISBN 0 88427 158 7.] is not cost accounting or …
9Index of climate change articles — This is a list of climate change topics. Main article: Climate change Contents: 0–9 A B C D E F G H I J K L M N O P Q R S T U V W …
10Clean surplus accounting — method provides elements of a forecasting model that gives price as a function of earnings, expected returns, and change in book value.[1][2] Clean surplus accounting is calculated by not including transactions with shareholders (such as… …
