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Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
The history of accounting or accountancy can be traced to ancient civilizations. [ 1 ][ 2 ][ 3 ] The early development of accounting dates to ancient Mesopotamia, and is closely related to developments in writing, counting and money [ 1 ][ 4 ][ 5 ] and early auditing systems by the ancient Egyptians and Babylonians. [ 2 ]
Albania. Albanian National Accounting Council. Australia. Australian Accounting Standards Board. Bhutan. Accounting and Auditing Standard Board of Bhutan. Botswana. Botswana Institute of Chartered Accountants. Canada.
e. International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). [1] They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and ...
The International Accounting Standards Board (IASB) is the independent accounting standard -setting body of the IFRS Foundation. The IASB was founded on April 1, 2001, as the successor to the International Accounting Standards Committee (IASC). It is responsible for developing International Financial Reporting Standards (IFRS) and for promoting ...
The Accounting Hall of Fame is an award "recognizing accountants who are making or have made a significant contribution to the advancement of accounting" since the beginning of the 20th century. [1] Inductees are from both accounting academia and practice. Since its inception in 1950 at The Ohio State University, it has honored 120 influential ...
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