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IFRS (International Financial Reporting Standards), the most widely used financial reporting system, defines: "An asset is a present economic resource controlled by the entity as a result of past events. [5]
The Cultural Properties of Costa Rica (Patrimonio Cultural de Costa Rica) refer to those tangible and intangible cultural properties that by decree has been awarded the distinction of being part of the cultural heritage of Costa Rica.
Portrait of the Italian Luca Pacioli, painted by Jacopo de' Barbari, 1495, (Museo di Capodimonte).Pacioli is regarded as the Father of Accounting. Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organizations. [1]
Open-book accounting (OBA) is a business practice which opens up an organisation's accounts to some or all of those with an interest in the organisation, including its employees and its shareholders (including those whose shareholding is managed indirectly, for example through a mutual fund) and supply chain. [1]
Luca Bartolomeo de Pacioli, O.F.M. (sometimes Paccioli or Paciolo; c. 1447 – 19 June 1517) [3] was an Italian mathematician, Franciscan friar, collaborator with Leonardo da Vinci, and an early contributor to the field now known as accounting.
Under the Basel III banking agreement large internationally active banks were required to hold a minimum of 4.5% of their risk-adjusted assets in common equity. This regulation became fully effective as of 1 Jan 2019.
Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct, [1] or financial misconduct within the workplace by employees, officers or directors of the organization. [2]
The first site in Costa Rica listed was the Talamanca Range-La Amistad Reserves / La Amistad National Park, in 1983. In 1990, the site was expanded to include the sites across the border in Panama. The most recent site listed was the Precolumbian Chiefdom Settlements with Stone Spheres of the Diquís, in 2014. This is the only cultural site in ...