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  2. IFRS 4 - Wikipedia

    en.wikipedia.org/wiki/IFRS_4

    IFRS 4 is an International Financial Reporting Standard (IFRS) issued by the International Accounting Standards Board (IASB) providing guidance for the accounting of insurance contracts. The standard was issued in March 2004, and was amended in 2005 to clarify that the standard covers most financial guarantee contracts. [1]

  3. IFRS 17 - Wikipedia

    en.wikipedia.org/wiki/IFRS_17

    IFRS 17 is an International Financial Reporting Standard that was issued by the International Accounting Standards Board in May 2017. [1] [2] It will replace IFRS 4 on accounting for insurance contracts and has an effective date of 1 January 2023. [3] The original effective date was meant to be 1 January 2021. [2]

  4. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    In financial accounting, cost classification based on type of transactions, e.g. salaries, repairs, insurance, stores etc. In cost accounting, classification is basically on the basis of functions, activities, products, process and on internal planning and control and information needs of the organization.

  5. Accounting information system - Wikipedia

    en.wikipedia.org/wiki/Accounting_information_system

    An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.

  6. Financial statement analysis - Wikipedia

    en.wikipedia.org/wiki/Financial_statement_analysis

    Financial statement analysis (or just financial analysis) is the process of reviewing and analyzing a company's financial statements to make better economic decisions to earn income in future. These statements include the income statement , balance sheet , statement of cash flows , notes to accounts and a statement of changes in equity (if ...

  7. System of National Accounts - Wikipedia

    en.wikipedia.org/wiki/System_of_national_accounts

    Because national accounts data is notoriously prone to revision (because it involves a very large number of different data sources, entries and estimation procedures impacting on the totals), there are often discrepancies between the totals cited for the same accounting period in different publications issued in different years.

  8. Accounting records - Wikipedia

    en.wikipedia.org/wiki/Accounting_records

    Examples include such items as cancelled checks, paid bills, payrolls, subsidiary ledgers, bank reconciliations. [1] Accounting records can be in physical or electronic formats. In some states, accounting bodies set rules on dealing with records from a presentation of financial statements or auditing perspective. Rules vary in different ...

  9. Financial condition report - Wikipedia

    en.wikipedia.org/wiki/Financial_Condition_Report

    In accounting, a financial condition report (FCR) is a report on the solvency condition of an insurance company that takes into account both the current financial status, as reflected in the balance sheet, and an assessment of the ability of the company to survive future risk scenarios. [1]

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