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AAA also focuses on: information systems, artificial intelligence/expert systems, public interest, auditing, taxation (the American Taxation Association is a Section of the AAA), international accounting, teaching, and curriculum. [4] AAA publishes The Accounting Review, [5] Accounting Horizons and Issues in Accounting Education.
The Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (CCA). Founded in 1904, It is now the fourth-largest professional accounting body in the world, with 252,500 members and 526,000 student members.
Issues Papers were originally intended to be an evenhanded discussion of topics that needed to be "addressed or clarified by the Financial Accounting Standards Board." [1] Issues Papers were the vehicle the AICPA's Accounting Standards Executive Committee (AcSEC) used to present emerging practice problems to the FASB and accounting ...
ACCA was a sponsor of the AAT before breaking its links in the mid-1990s in order to form the CAT qualification. [1] The rationale behind this move was that it wanted a technician level qualification which followed the same strategic direction of the ACCA qualification, i.e. one with an international profile. [2]
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.
AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...
After passing exams and obtaining relevant experience, its members can apply for a Certificates of Supervision, Certificate of Compliance and eventually Certificates in Practice status, depending on membership level and experience, and are then licensed and regulated by the IAB to provide practice bookkeeping, accounting, tax and financial ...
In some related but distinct contexts, the term AAA has been used to refer to protocol-specific information. For example, Diameter uses the URI scheme AAA, which also stands for "Authentication, Authorization and Accounting", as well as the Diameter-based Protocol AAAS, which stands for "Authentication, Authorization and Accounting with Secure Transport". [4]