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Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
MISP Threat Sharing (MISP), Malware Information Sharing Platform is an open source threat intelligence platform. The project develops utilities and documentation for more effective threat intelligence, by sharing indicators of compromise . [ 2 ]
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.
Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. [1]
System and Organization Controls (SOC; also sometimes referred to as service organizations controls) as defined by the American Institute of Certified Public Accountants (AICPA), is the name of a suite of reports produced during an audit.
Critics argue that the 2006 SFAS 157 contributed to the 2008 financial crisis by easing the mark-to-market accounting rule and allowing valuation of assets based on their current market price, rather than the purchase price. Critics claim FASB changes to mark-to-market accounting were made to accommodate "banks with toxic assets on their books ...
The three primary goals of the codification are "simplify user access by codifying all authoritative U.S. GAAP in one spot, ensure that the codification content accurately represented authoritative U.S. GAAP as of July 1, 2009, and to create a codification research system that is up-to-date for the released results of standard-setting activity."
Accounting for an Unused Investment Tax Credit—an interpretation of APB Opinions No. 2, 4, 11, and 16 Sept. 1978: Parts deleted; Superseded by FASB Statement 96, para. 203(l), and FASB Statement 109, para. 286(o) 26. Accounting for Purchase of a Leased Asset by the Lessee during the Term of the Lease—an interpretation of FASB Statement No. 13