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2. Financial accounting - Wikipedia

   en.wikipedia.org/wiki/Financial_accounting

   Financial accounting is the preparation of financial statements that can be consumed by the public and the relevant stakeholders. Financial information would be useful to users if such qualitative characteristics are present. When producing financial statements, the following must comply: Fundamental Qualitative Characteristics:

3. Outline of accounting - Wikipedia

   en.wikipedia.org/wiki/Outline_of_accounting

   The following outline is provided as an overview of and topical guide to accounting: . Accounting – measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.

4. 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]

5. Accounting - Wikipedia

   en.wikipedia.org/wiki/Accounting

   This is an accepted version of this page This is the latest accepted revision, reviewed on 20 January 2025. Measurement, processing and communication of financial information about economic entities "Accountancy" redirects here. For the constituency in Hong Kong, see Accountancy (constituency). For the game, see Accounting (video game). Part of a series on Accounting Constant purchasing power ...

6. IAS 1 - Wikipedia

   en.wikipedia.org/wiki/IAS_1

   IAS 1 was originally issued by the International Accounting Standards Committee in 1997, superseding three standards on disclosure and presentation requirements, [1] and was the first comprehensive accounting standard to deal with the presentation of financial standards. [3]

7. Financial statement - Wikipedia

   en.wikipedia.org/wiki/Financial_statement

   Consolidated financial statements are defined as "Financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent (company) and its subsidiaries are presented as those of a single economic entity", according to International Accounting Standard 27 "Consolidated and separate financial ...