accounting policies
41International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… …
42Audit committee — In a publicly held company, an audit committee is an operating committee of the Board of Directors, typically charged with oversight of financial reporting and disclosure. Committee members are drawn from members of the Company s board of… …
43consistency concept — One of the four fundamental accounting concepts laid down in Statement of Standard Accounting Practice (SSAP) 2, Disclosure of Accounting Policies; it is also recognized in the Companies Act (1985) and the EU s Fourth Accounting Directive The… …
44consistency concept — One of the four fundamental accounting concepts laid down in Statement of Standard Accounting Practice (SSAP) 2, Disclosure of Accounting Policies; it is also recognized in the Companies Act (1985) and the EU s Fourth Directive. The concept… …
45Earnings quality — Earnings quality, in accounting, refers to the overall reasonableness of reported earnings. It is an assessment criterion for how repeatable, controllable and bankable McClure, Ben. (n.d.) Earnings: Quality Means Everything . Retrieved June 29,… …
46EXL — Infobox Company company name = EXL Service Holdings, Inc. company company type = Multinational company slogan = Global Services. Value Delivered foundation = 1999 location = New York, US key people = Vikram Talwar, Executive Chairman; Noida,… …
47going-concern concept — One of four fundamental accounting concepts recognized in Statement of Standard Accounting Practice (SSAP) 2, Disclosure of Accounting Policies; it is also referred to in the Companies Act (1985) and the EU s Fourth Accounting Directive It is the …
48SAPG — Scottish Agricultural Pollution Group (Governmental » Environmental) * Sector Accounting Policies Group (Business » Accounting) * Sector Accounting Policies Group (Business » Firms) * Small Applications Programming Group (Business » General) *… …
49going-concern concept — One of four fundamental accounting concepts recognized in Statement of Standard Accounting Practice (SSAP) 2, Disclosure of Accounting Policies; it is also referred to in the Companies Act (1985) and the EU s Fourth Directive. It is the… …
50Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
