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  2. Registered Professional Accountant - Wikipedia

    en.wikipedia.org/wiki/Registered_Professional...

    Accounting and tax professionals that have been operating their own accounting practice as an undesignated accountant for five or more years, and have relevant core accounting courses in their background, may take the MPE Review Sessions and write a fast-track Concise Mandatory Professional Exam, covering Financial Accounting, Management ...

  3. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Accounting standards are currently set by the Financial Accounting Standards Board and were historically set by the American Institute of Certified Public Accountants (AICPA) subject to U.S. Securities and Exchange Commission (SEC) regulations. [7] Auditors took the leading role in developing GAAP for business enterprises. [8]

  4. Accounting standard - Wikipedia

    en.wikipedia.org/wiki/Accounting_Standard

    Germany – Generally Accepted Accounting Practice (Grundsätze ordnungsmäßiger Buchführung) India – Indian Accounting Standards (Ind_AS) [4] can be used by Any Company within the rules and regulations under Companies Act,2013 And Generally Accepted Accounting Principles (USA) is used by Foreign and Multinational company in India

  5. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. [1] This involves the preparation of financial statements available for public use.

  6. Financial Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Financial_Accounting...

    The FASB Conceptual Framework was established in 1973 as a comprehensible set of standards and rules intended to address and solve new emerging issues. The conceptual framework underlaid financial accounting by serving as the Board's reasoning behind its standards-setting decisions. [18] [19]

  7. Chartered accountant (India) - Wikipedia

    en.wikipedia.org/wiki/Chartered_accountant_(India)

    The Intermediate Exam consists of two groups- Group 1 and Group 2. Both the groups consist of 3 papers each. Each subject exam is of 100 marks. [7] GROUP 1. Paper 1: Advanced Accounting Paper 2: Corporate and Other Laws Part 1: Company Law and Limited Liability Partnership Law (70 marks) Part 2: Other Laws (30 marks) Paper 3: Taxation

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