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  2. Uniform Customs and Practice for Documentary Credits

    en.wikipedia.org/wiki/Uniform_Customs_and...

    A credit issued by SWIFT MT700 is no longer subject by default to the current UCP; it has to be indicated in field 40E, which is designated for specifying the "applicable rules". Where a credit is issued subject to UCP 600, the credit will be interpreted in accordance with the entire set of 39 articles contained in UCP 600.

  3. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Audits of credit unions, with conforming changes as of May 1, 1998 full-text: 18-08: 1999: Audits of credit unions, with conforming changes as of May 1, 1999 full-text: 18-09: 2000: Audits of credit unions, with conforming changes as of May 1, 2000 full-text: Title ceased; Credit Unions included in Depository and Lending Institutions 2004 19-01 ...

  4. Metro 2 format - Wikipedia

    en.wikipedia.org/wiki/Metro_2_format

    Metro 2 is a data specification created by the Consumer Data Industry Association (CDIA) for credit reporting data furnishers (who are members of the credit bureau with a data furnishing service agreement) to report consumers' credit history information to major credit bureaus electronically and in a standardized format. It is implemented in ...

  5. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    With the permission of the AICPA, the full text of Standards 1–101 has been posted on the website of the Digital Accounting Collection at the J.D. Williams Library of the University of Mississippi. Links to these full-text records appear in the List of Statements of Auditing Standards below.

  6. Certified Public Accountant - Wikipedia

    en.wikipedia.org/wiki/Certified_Public_Accountant

    To qualify for the CPA examination in the United States, individuals typically need a bachelor's degree from an accredited institution with a minimum number of accounting and business-related credit hours (ranging from 120 to 150), and specific coursework in subjects such as auditing and financial accounting.

  7. Letter of credit - Wikipedia

    en.wikipedia.org/wiki/Letter_of_credit

    Image 1: After a contract is concluded between a buyer and a seller, the buyer's bank supplies a letter of credit to the seller. Image 2: The seller consigns the goods to a carrier in exchange for a bill of lading. Image 3: The seller provides the bill of lading to the bank in exchange for payment. The seller's bank then provides the bill to ...

  8. Ohio Department of Administrative Services - Wikipedia

    en.wikipedia.org/wiki/Ohio_Department_of...

    The Ohio Department of Administrative Services (DAS) is the administrative department of the Ohio state government [1] responsible for such disparate matters as personnel, government procurement, public printing, and facilities, telecommunications and fleet management. [2]

  9. Accounting for leases in the United States - Wikipedia

    en.wikipedia.org/wiki/Accounting_for_leases_in...

    The FASB completed in February 2016 a revision of the lease accounting standard, referred to as ASC 842. [1] Separate standards exist for governments and government agencies. Federal government accounting is overseen by the Federal Accounting Standards Advisory Board, whose SSFAS 54 for leases takes effect on October 1, 2023. [2]