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  2. Earnings before interest, taxes, depreciation and amortization

    en.wikipedia.org/wiki/Earnings_before_interest...

    A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, [1] pronounced / ˈ iː b ɪ t d ɑː,-b ə-, ˈ ɛ-/ [2]) is a measure of a company's profitability of the operating business only, thus before any effects of indebtedness, state-mandated payments, and costs required to maintain its asset base.

  3. Other comprehensive basis of accounting - Wikipedia

    en.wikipedia.org/wiki/Other_Comprehensive_Basis...

    A statutory basis of accounting (for example, a basis of accounting that insurance companies use under the rules of a state insurance commission). Income-tax-basis financial statements. Cash-basis and modified-cash-basis financial statements.

  4. List of IOC country codes - Wikipedia

    en.wikipedia.org/wiki/List_of_IOC_country_codes

    The IOC code was changed from ROT which was used in 2016. [10] EUA United Team of Germany from French Équipe unifiée d'Allemagne: 1956–1964: Used in the IOC's medal database [5] to identify the United Team of Germany, composed of athletes representing the NOCs of both East Germany and West Germany for the 1956–1964 Games.

  5. Accounting Standards Codification - Wikipedia

    en.wikipedia.org/wiki/Accounting_Standards...

    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]

  6. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  7. Category:Accounting source documents - Wikipedia

    en.wikipedia.org/wiki/Category:Accounting_source...

    Statement of account - a document sent by seller to the buyer to remind him or her of the amount due. it also shows the summary of all the transactions. Pages in category "Accounting source documents"

  8. Financial Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Financial_Accounting...

    The Financial Accounting Standards Board (FASB) is a private standard-setting body [1] whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest.

  9. International Accounting Standards Committee - Wikipedia

    en.wikipedia.org/wiki/International_Accounting...

    The International Accounting Standards Committee (IASC) was founded in June 1973 in London at the initiative of Sir Henry Benson, former president of the Institute of Chartered Accountants in England and Wales. The IASC was created by national accountancy bodies from a number of countries with a view to harmonizing the international diversity ...

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