concepts statements of the financial accounting standards board

  • 11Generally Accepted Accounting Principles (United States) — In the U.S., generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly traded and… …

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  • 12Mark-to-market accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …

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  • 13Comprehensive annual financial report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …

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  • 14Generally Accepted Accounting Principles — GAAP Rules, guidance, and concepts for accounting practices and the content of *financial statements. GAAP covers the Recognition, *measurement, Reporting, and *disclosure of accounting items, and it is derived from several sources: *financial… …

    Auditor's dictionary

  • 15qualitative characteristics of accounting information — The characteristics that make information in financial reports as useful as possible. The US Financial Accounting Standards Board, in its Statement of Financial Accounting Concepts No. 2, identifies the qualities that are both useful to decision… …

    Accounting dictionary

  • 16Constant purchasing power accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …

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  • 17Certified Government Financial Manager — A Certified Government Financial Manager (CGFM) is a professional certification issued by the Association of Government Accountants (AGA). It was created in 1994 to provide a professional standard of financial expertise and ethics in government… …

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  • 18Financial modeling — is the task of building an abstract representation (a model) of a financial decision making situation.[1] This is a mathematical model designed to represent (a simplified version of) the performance of a financial asset or a portfolio, of a… …

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  • 19FASC — First American Scientific Corporation (Medical) * Forward Area Signal Center (Governmental » Military) * Fellow of The Academy of Saint Cecilia (Business » Positions) * Concepts Statements of the Financial Accounting Standards Board (Business »… …

    Abbreviations dictionary

  • 20Generally Accepted Accounting Principles (UK) — The Generally Accepted Accounting Practice in the UK, or UK GAAP, are the overall body of regulation establishing how company accounts must be prepared in the United Kingdom. This includes not only accounting standards, but also UK company… …

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