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The Comments column provides references to sections of Accounting Standards Codification (ASC) which complement or supersede a particular Audit and Accounting Guide. The ASC is published by the Financial Accounting Standards Board, and access to the ASC is free through the Basic View on the FASB web site.
Arthur Andersen was a leading accounting firm that collapsed in 2002 after auditing Enron and WorldCom, which faced bankruptcy and fraud allegations. Learn about the firm's founding, reputation, consulting business, and role in the Enron scandal and the Sarbanes–Oxley Act.
The SOA is the only accounting program in the country to twice receive the American Accounting Association's Innovation in Accounting Education Award. [25] The first award, received in 1993, was for the development of the Junior Core, and the second (2007) for development of the Ph.D. prep track.
AACSB is an organization that evaluates and accredits business schools and accounting programs worldwide. This web page provides a comprehensive list of 894 schools that hold AACSB accounting accreditation, with their names, locations, and countries.
Double-entry bookkeeping is a method of bookkeeping that relies on a two-sided accounting entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a different account, based on the principle of debit and credit.
Accounting is the process of recording, processing and analyzing information about economic entities, such as businesses and corporations. It has various subfields, such as financial accounting, management accounting, auditing and tax accounting, and a long history dating back to ancient civilizations.
Learn about the definition, history, architecture, advantages and implementation of accounting information systems (AIS), which are computer-based methods for tracking accounting activity. AIS can support various accounting functions and activities such as auditing, financial reporting, management accounting and tax.
IFRS are accounting standards issued by the IFRS Foundation and the IASB to describe the financial performance and position of companies across international boundaries. Learn about the origin, development, application and principles of IFRS and how they differ from US GAAP.
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