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[1] Issues Papers were the vehicle the AICPA's Accounting Standards Executive Committee (AcSEC) used to present emerging practice problems to the FASB and accounting practitioners. Issues Papers generally followed a standard format: (1) background, (2) analysis of current practice, (3) review of the literature, (4) statement of issues needing ...
An academic discipline or field of study is known as a branch of knowledge. It is taught as an accredited part of higher education. A scholar's discipline is commonly defined and recognized by a university faculty. That person will be accredited by learned societies to which they belong along with the academic journals in which they publish ...
An academic discipline or field of study is a branch of knowledge, taught and researched as part of higher education.A scholar's discipline is commonly defined by the university faculties and learned societies to which they belong and the academic journals in which they publish research.
A person who has attained eminence in some branch of engineering or in the arts and sciences related thereto, including the fields of engineering education and construction. [30] Fellow, American Society of Civil Engineers: F.ASCE: A prestigious honor held by 3% of ASCE members. [31] Member, American Society of Civil Engineers: M.ASCE [32]
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] There are several organizations who run MISP instances, who are listed on the website. [3]
Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.
The Financial Accounting Standards Advisory Council then voiced its concerns due to the increase of financial reporting guidance from the old U.S. GAAP standards, and the FASB responded by launching a new project to codify the standards. The project was approved in September 2004 by the Trustees of the Financial Accounting Foundation. [2]
The auditor must state in the auditor's report whether the financial statements are presented in accordance with generally accepted accounting principles. The auditor must identify in the auditor's report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period.