accounting policies
11Policies and Procedures — are a set of documents that describe an organization s policies for operation and the procedures necessary to fulfill the policies. They are often initiated because of some external requirement, such as environmental compliance or other… …
12Accounting Standards Executive Committee - AcSEC — The former senior technical organization within the American Institute of Certified Public Accountants (AICPA) that determined the AICPA s technical policies related to financial reporting standards. The group is now known as the Financial… …
13Accounting Series Releases - ASRs — Official accounting pronouncements issued by the Securities and Exchange Commission (SEC). ASRs provide guidelines and rules on all aspects of corporate accounting, including requirements, auditing policies and disclosure mandates. ASRs are… …
14Accounting Manual — A manual that contains pertinent accounting rules and other information for a business or organization. Accounting manuals can contain guidelines for various policies and procedures. They also often specify organizational rules and standards for… …
15accounting system — The system designed to record the accounting transactions and events of a business and account for them in a way that complies with its policies and procedures. The basic elements of the accounting system are concerned with collecting, recording …
16Critical accounting policy — In public corporate finance, a critical accounting policy is a policy for a firm/company or an industry which is considered to have a notably high subjective element, and that has a material impact on the financial statements. These policies are… …
17Australian Accounting Standards Board — The Australian Accounting Standards Board is a Commonwealth Agency that deals with standard setting in the private and public sectors in Australia and has its own research and administrative staff.The Australian Accounting Standards Board (the… …
18Statement of Standard Accounting Practice — SSAP Any of the accounting standards prepared by the Accounting Standards Board and issued by the six members of the Consultative Committee of Accountancy Bodies The first SSAP was issued in 1971 and in total 25 SSAPs were issued. Before a SSAP… …
19Statement of Standard Accounting Practice — SSAP Any of the accounting standards prepared by the Accounting Standards Committee (ASC) and issued by the six members of the Consultative Committee of Accountancy Bodies. Starting in 1971, a total of 25 SSAPs were issued up to 1990, when the… …
20Clean 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… …
