accountancy requirements
111Administration (law) — As a legal concept, administration is a procedure under the insolvency laws of a number of common law jurisdictions. It functions as a rescue mechanism for insolvent entities and allows them to carry on running their business. The process – an… …
112Norman Coates — Lieutenant Colonel Norman Coates M.C. (27 April 1890 – 21 March 1966) was a British army officer, School Head Master, and briefly a Conservative politician. First employed as a trainee accountant, he was given a commission when he enlisted in the …
113Other comprehensive basis of accounting — (OCBOA) in United States accounting refers to a system of accounting other than GAAP. As explained in the Journal of Accountancy,[1] Under Statement on Auditing Standards (USA) No. 62, Special Reports, an OCBOA is any one of A statutory basis of… …
114Certified Public Accountant — CPA The designation of U.S. *public accountants who meet professional criteria in examination success and length of relevant experience. The Certified Public Accountant carries the designatory letters CPA, and is licensed to practice as a *public …
115Cayman Islands — Cayman Islands …
116Profession — The term profession is applied to those persons who have specialized and technical skill or knowledge which they apply, for a fee, to certain tasks that ordinary and unqualified people cannot ordinarily undertake. The term derives from the Latin …
117Public limited company — A Public Limited Company ( PLC, p.l.c. or plc or p l c) is a type of limited company in the United Kingdom or the Republic of Ireland which is permitted to offer its shares to the public. The designation was introduced in the U.K. by the… …
118Cash flow — For other uses, see Cash flow (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · …
119Short (finance) — Schematic representation of short selling in two steps. The short seller borrows shares and immediately sells them. He then waits, hoping for the stock price to decrease, when the seller can profit by purchasing the shares to return to the lender …
120Extranet — An extranet is a private network that uses Internet protocols, network connectivity, and possibly the public telecommunication system to securely share part of an organization s information or operations with suppliers, vendors, partners,… …
