International Accounting Standards Board - International Accounting Standards Board The International Accounting Standards Board (IASB) was founded on April 1, 2001 as the successor of IASC based in London, UK. IASB is responsible for setting International Accounting Standards. Before the transformation the non-profit organization IASC Foundation was founded in March 2001 in Delaware, US as the parental body of the IASB. The IASC Foundation has two main bodies, the Trustee and IASB as well as Standard Advisory Council and the International Financial Reporting Interpretations Committee. External Link IASB Official Website.
International Accounting Standards - International Accounting Standards International Accounting Standards, or IAS, are a set of accounting standards. They are issued by the International Accounting Standards Board (IASB). The standards that form IAS are known as either International Accounting Standards (IASs) or International Financial Reporting Standards (IFRSs) depending on when they were published. IAS is used in many countries in the world, including Hong Kong, Russia and the People's Republic of China, and is also used in certain European countries. It was given a boost in 2002, when the European Commission issued a regulation that all listed companies in Europe must adopt IAS by 2005. IFRSs are considered a "principles-based" set of standards, in that they establish broad rules rather than dictating specific treatments. As of 2002 a number of.
International Accounting Standards Committee - International Accounting Standards Committee International Accounting Standards Committee was founded in June 1973 and restructured to the International Accounting Standards Board (IASB) on April 1, 2001. It was responsible for setting the International Accounting Standards. The IASC was founded as a result of an agreement between accountancy bodies in the following countries: Australia Canada France Germany Japan Mexico the Netherlands the United Kingdom and Ireland the United States of America.
UK generally accepted accounting principles - UK generally accepted accounting principles The Generally Accepted Accounting Principles in the UK, or UK GAAP is an 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 law. Accounting standards derive from a number of sources. The chief standard-setter is the Accounting Standards Board (ASB), which issues standards called Financial Reporting Standards (FRSs). The ASB is a private-sector organisation, funded by the accounting firms, and it replaced the Accounting Standards Committee (ASC), which was disbanded in 1990 following a number of criticisms of its work. To the extent that the ASC's pronouncements, known as Statements of Standard Accounting Practice (SSAPs), have not been replaced by FRSs, they remain in force. The ASB.
Accounting scandals - Accounting scandals In 2002, a wave of accounting scandals broke in the United States. A number of leading companies have admitted to mis-stating their accounts, giving a misleading impression of their status. In public companies, this type of creative accounting can amount to fraud, and a series of investigations have been launched by the U.S. Securities and Exchange Commission. In several cases, the sums involved are in the billions of dollars. Reported accounting scandals in 2002 to date: Computer Associates -- Enron -- Kenneth Lay, WorldCom -- Bernard Ebbers Global Crossing -- Tyco -- Xerox Halliburton -- Dick Cheney, Bristol-Myers Squibb Qwest Communications ImClone Systems Harken Energy / Published report 10-9-2002 Kmart Lucent Technologies HealthSouth Freddie Mac list others here Some scandals in 2003 involving non-US.
List of accounting topics - List of accounting topics This is a list of topics which are relevant to Accountancy. Articles exist for some of these topics, others need to be written. Accounting information system Accounting reform Accounting scandals Accounting software Accrual basis accounting American Institute of Certified Public Accountants Amortization Annuity Arthur Andersen Asset Assurance Audit Big Five auditors Big Four Bond Book value Cash-basis accounting Cash flow statement Certified Management Accountants Certified Public Accountant Common stock Comprehensive income Cost accounting Cost of goods sold Creative accounting Credit Current asset Current liability Debit Debt Deficit Deloitte and Touche Depreciation Diluted income per share Dividend Double-Entry Booking EBITDA Ernst & Young Expense Financial Accounting Standards Board Financial accountancy Financial reports Financial statements Forensic accounting Gain Goodwill Governmental Accounting Standards Board Income Income.
List of standards topics - List of standards topics This page aims to list articles on Wikipedia that are related to standardization. This is so that those interested in the subject can monitor changes to the pages by clicking on Related Changes in the sidebar and on the bottom of the page. This list is not necessarily complete or up to date - if you see an article that should be here but isn't (or one that shouldn't be here but is), please update the page accordingly. A B C D E F G H I J K L M N O P Q R S T U V W X Y Z A AAC -- acre -- Advanced Encryption Standard -- ampere -- angstrom -- ANSI -- ANSI C standard library.
History of the United States (1980-present) - the 1970s across the country, such as New York Mayor Ed Koch, a conservative Democrat who was openly disinterested in the plight of minorities and the poor, subordinating those concerns to fiscal stability and the interests of the white middle class. Conservatives railed against the "failures" of liberal social programs, conveniently ignoring the broader demographic shift in the country that really contributed to the fiscal problems of the nation's major urban centers. Since the 1980s, many old urban centers have been making a sort of comeback in a wave of "gentrification." Downtown areas began attracting investment once again, contributing to a return of affluent, upper middle class urbanites, especially in New York in recent years. While this has increased commercial growth and improved the tax bases of urban areas, housing prices.
Government of the United States - plus four joint permanent committees with members from both houses: Library of Congress, printing, taxation, and economic. In addition, each house can name special, or select, committees to study specific problems. Because of an increase in workload, the standing committees have also spawned some 150 subcommittees. The Congress has the responsibility to monitor and influence aspects of the executive branch. Congressional oversight prevents waste and fraud; protects civil liberties and individual rights; ensures executive compliance with the law; gathers information for making laws and educating the public; and evaluates executive performance. It applies to cabinet departments, executive agencies, regulatory commissions, and the presidency. Congress's oversight function takes many forms: Committee inquiries and hearings; Formal consultations with and reports from the president; Senate advice and consent for presidential nominations and for treaties;.
Government Agencies in Sweden - the Ministry of Finance 5..2 Economic Affairs Department of the Ministry of Finance 5..3 Budget Department of the Ministry of Finance 5..4 Fiscal Affairs Department of the Ministry of Finance 5..5 Financial Institutions and Markets Department of the Ministry of Finance 5..6 Housing Division of the Ministry of Finance 5..7 County Administrative Division of the Ministry of Finance 6 Government Agencies reporting to the Ministry of Education and Science 6..8 Schools, Children and Youth 6..9 Adult Education 6..10 Higher Education 6..11 Admission and Financial Study Support 6..12 Research 6..13 International Co-operation 7 Government Agencies reporting to the Ministry for Agriculture, Food and Fisheries 8 Government Agencies reporting to the Ministry of Culture 8..14 General cultural activities 8..15 Archives 8..16 Visual arts, design and applied arts 8..17 Libraries, literature and language 8..18.
A Hacker History - publishes "Secrets of the Little Blue Box" with instructions for making a blue box, and wire fraud in the United States escalates. 1972 Abbie Hoffman helps found The Youth International Party Line newsletter. Hoffman's publishing partner, Al Bell, changed the YIPL newsletter's name to TAP, for Technical Assistance Program. 1972 The InterNetworking Working Group is founded to govern the standards of the developing network. Vinton Cerf is the chairman and is known as a "Father of the Internet" 1973 college kids Steve Wozniak and Steve Jobs, future founders of Apple Computer, launch a home industry Homebrew Computer Club making and selling blue boxes. 1970s Susan Thunder is one of the early “phone phreakers,” part of Kevin Mitnick’s crew who brake into phone lines. 1978 First report of teen-age boys being kicked.
Robert S. McNamara - in 1937 from the University of California, Berkeley with a degree in economics and philosophy, earned a master's degree from the Harvard Graduate School of Business Administration in 1939, worked a year for the accounting firm of Price Waterhouse in San Francisco, and then in August 1940 returned to Harvard to teach in the business school. He entered the Army Air Forces as a captain in early 1943 and left active duty three years later with the rank of lieutenant colonel. In 1946 McNamara joined Ford Motor Company as manager of planning and financial analysis. He advanced rapidly through a series of top-level management positions to the presidency of Ford on 9 November 1960, one day after Kennedy's election. The first company head selected outside the Ford family, McNamara received substantial.
Politics of the United States - Table of contents showTocToggle("show","hide") 1 Federal, state and local governments 1.1 State government 1.2 City government 1.3 County government 1.4 Town and village government 1.5 Other local governments 2 Political parties 3 Political pressure groups 4 International organizations 5 See Also 6 External Links Federal, state and local governments The federal entity created by the Constitution is the dominant feature of the American governmental system. But the system itself is in reality a mosaic, composed of thousands of smaller units — building blocks that together make up the whole. There are 50 state governments plus the government of the District of Columbia, and further down the ladder are still smaller units that govern counties, cities, towns, and villages. This multiplicity of governmental units is best understood in terms of the evolution.
List of reference tables - articles by category (also included here) List of themed timelines (also included in this list) List of trivia lists (also included here) List of countries (general lists by country not included here) Lists of people (not included here) Table of contents showTocToggle("show","hide") 1 Reference 2 Standards 2.1 Size, measurement and conversionss 2.2 Mathematics 3 Physical Science and Categorization 3.3 Physics 3.4 Chemistry 3.5 Electronics 3.6 Engineering 3.7 Astronomy 3.8 Space exploration 3.9 Geology 3.10 Geography and Places 3.10.1 List of famous sites (and notable sites) 3.10.2 Terrestrial landscape features/regions 3.10.3 Extraterrestrial features/regions 3.10.4 Cities 3.10.5 List of countries and other entities 3.10.6 Toponymy lists (place names) 3.11 Biology 3.12 Animals/Zoology 3.13 Agriculture and Food 3.13.7 Foods and drinks 3.14 Ecology 3.15 Architecture and Civil engineering 3.16 Computing, Internet, and Technology 3.17.
List of China-related topics - - if you see an article that should be here but is not (or one that should not be here but is), please do update the page accordingly. Misc 1 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Wikipedia discussions/working pages See Wikipedia:History standards for China-related articles Wikipedia:Manual of Style for China-related articles Wikipedia:Naming conventions (Chinese) for guidelines on how to correctly name Chinese related articles. Those standards should be followed to provide a uniform title format. Talk:China for a general Q&A on China. Talk:Transcription of Chinese for transcribing and romanization (or, more specifically, pinyinization) in Chinese articles. Wikipedia:WikiProject Chinese characters Wikipedia:WikiProject Chinese provinces for a project of formating Chines province articles similar.
Governmental Accounting Standards Board - Governmental Accounting Standards Board The Governmental Accounting Standards Board is a major organization to develop generally accepted accounting principles (GAAP) along with SEC, AICPA, and FASB..
Financial Accounting Standards Board - Financial Accounting Standards Board The Financial Accounting Standards Board is a major organization to develop Generally Accepted Accounting Principles in the US (US GAAP) along with SEC, AICPA, and GASB. See also: IASB External Link FASB Official Website.
Chinese accounting standards - Chinese accounting standards Chinese accounting standards are the accounting rules used in Chinese state owned corporations. They are currently being phased out in favor of GAAP or International Accounting Standards. Chinese accounting standards are unique because they originated in a socialist period in which the state was the sole owner of industry. Therefore unlike Western accounting standards, they are less a tool of profit and loss and an inventory of assets available to a company. In contrast to a Western balance sheet, Chinese accounting standards do not include an accounting of the debts that a corporation holds, and are less suitable for management control than for accounting for tax purposes. This system of accounting is widely considered to be unsuitable for managing corporations in a market economy..
Free Standards Group - Free Standards Group The Free Standards Group is an industry non-profit consortium that primarily specifies and drives the adoption of the open source standards. All standards developed by the Free Standards Group are released under open terms (currently the GFDL with no cover texts or invariant sections) and test suites and other software are also released as open source terms. Table of contents showTocToggle("show","hide") 1 Work Groups 2 Corporate Members 3 Not-for-profit Members 4 External Links Work Groups The Linux Standard Base is a set of interface standards allowing for the ultimate portability of applications across free and open source platforms. Conformance with this specification is certified by the Open Group (under contract with the Free Standards Group). The Open Internationalization Initiative (OpenI18N) is a standard that.
US generally accepted accounting principles - US generally accepted accounting principles Generally accepted accounting principles (GAAP) are the accounting rules used to prepare financial statements for publicly traded companies and many private companies in the United States. In the United States, as well as other countries practicing English common law system, the government does not set accounting standards, in the belief that the private sector has better knowledge and resources. The GAAP is not written in law, although the SEC requires that it be followed in financial reporting by publically traded companies. Conceptual frame work GAAP has four basic principles. The historical cost principle requires companies to account and report based on acquisition costs rather than fair market value for most assets and liabilities. The revenue recognition principle requires to record when revenue is realized.
