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  2. Software bug - Wikipedia

    en.wikipedia.org/wiki/Software_bug

    A software bug is a design defect in computer software. A computer program with many or serious bugs may be described as buggy . The effects of a software bug range from minor (such as a misspelled word in the user interface ) to severe (such as frequent crashing ).

  3. IAS 8 - Wikipedia

    en.wikipedia.org/wiki/IAS_8

    International Accounting Standard 8 Accounting Policies, Changes in Accounting Estimates and Errors or IAS 8 is an international financial reporting standard (IFRS) adopted by the International Accounting Standards Board (IASB). It prescribes the criteria for selecting and changing accounting policies, accounting for changes in estimates and ...

  4. List of software bugs - Wikipedia

    en.wikipedia.org/wiki/List_of_software_bugs

    The DAO bug. On June 17, 2016, the DAO was subjected to an attack exploiting a combination of vulnerabilities, including the one concerning recursive calls, that resulted in the transfer of 3.6 million Ether – around a third of the 11.5 million Ether that had been committed to The DAO – valued at the time at around $50M.

  5. Software configuration management - Wikipedia

    en.wikipedia.org/wiki/Software_configuration...

    Configuration status accounting - Recording and reporting all the necessary information on the status of the development process. Configuration auditing - Ensuring that configurations contain all their intended parts and are sound with respect to their specifying documents, including requirements, architectural specifications and user manuals.

  6. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.

  7. List of AICPA Issues Papers - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Issues_Papers

    Issues Papers were originally intended to be an evenhanded discussion of topics that needed to be "addressed or clarified by the Financial Accounting Standards Board." [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 ...

  8. List of FASB Interpretations - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_Interpretations

    Issue Date Changes (note: para. stands for paragraph) 1. Accounting Changes Related to the Cost of Inventory—an interpretation of APB Opinion No. 20 June 1974: None; 2. Imputing Interest on Debt Arrangements Made under the Federal Bankruptcy Act—an interpretation of APB Opinion No. 21 June 1974: Superseded by FASB Statement 15, para. 10; 3.

  9. Software inspection - Wikipedia

    en.wikipedia.org/wiki/Software_inspection

    Each inspector prepares for the meeting by reading the work product and noting each defect. In an inspection, a defect is any part of the work product that will keep an inspector from approving it. For example, if the team is inspecting a software requirements specification, each defect will be text in the document which an inspector disagrees ...