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Leases of Certain Property Owned by a Governmental Unit or Authority—an interpretation of FASB Statement No. 13 Aug. 1978: None; 24. Using Leases Involving Only Part of a Building—an interpretation of FASB Statement No. 13 Sept. 1978: None; 25. Accounting for an Unused Investment Tax Credit—an interpretation of APB Opinions No. 2, 4, 11 ...
Accounting Principles Board Opinions, Interpretations and Recommendations were published by the Accounting Principles Board from 1962 to 1973. The board was created by American Institute of Certified Public Accountants (AICPA) in 1959 and was replaced by Financial Accounting Standards Board (FASB) in 1973.
Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.
The objectives for which government entities apply accountancy that can be organized in two main categories: - The accounting of activities for accountability purposes. In other words, the representatives of the public, and officials appointed by them, must be accountable to the public for powers and tasks delegated.
Established the principle of judicial review empowering the Supreme Court to nullify an act of the legislative or executive branch that violates the Constitution U.S. Const. art. I; U.S. Const. art. III, § 2; Judiciary Act of 1789 § 13 McCulloch v. Maryland: 1819 Established supremacy of the U.S. Constitution and federal laws over state laws
National accounting has developed in tandem with macroeconomics from the 1930s with its relation of aggregate demand to total output through interaction of such broad expenditure categories as consumption and investment. [5] Economic data from national accounts are also used for empirical analysis of economic growth and development. [1] [6]
Financial analysts can also use percentage analysis which involves reducing a series of figures as a percentage of some base amount. [1] For example, a group of items can be expressed as a percentage of net income. When proportionate changes in the same figure over a given time period expressed as a percentage is known as horizontal analysis. [2]
Advanced Placement (AP) Comparative Government and Politics (also known as AP CoGo or AP CompGov) is an Advanced Placement comparative politics course and exam offered by the College Board. It was first administered in 1987.