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[2] A set of accepted and agreed upon standards and nomenclatures pertaining to a field or profession (INFORMS 2009). [3] A set of knowledge within a profession or subject area which is generally agreed as both essential and generally known (Oliver 2012). [1] A body of knowledge is the accepted ontology for a specific domain. A BOK is more than ...
The following outline is provided as an overview of and topical guide to accounting: . Accounting – measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
Asset and liability management (often abbreviated ALM) is the term covering tools and techniques used by a bank or other corporate to minimise exposure to market risk and liquidity risk through holding the optimum combination of assets and liabilities. [1]
Life skills are often taught in the domain of parenting, either indirectly through the observation and experience of the child, or directly with the purpose of teaching a specific skill. Parenting itself can be considered as a set of life skills which can be taught or comes natural to a person. [13]
IELTS Life Skills was first offered in April 2015. [2] It is designed to meet the requirements of UK Visas and Immigration (UKVI) [3] and can be used to apply for a 'family of a settled person' visa, indefinite leave to remain or citizenship. [4] UKVI announced changes to Secure English Language Tests (SELT) for visa purposes in February 2015.
The Financial Accounting Standards Board (FASB) publishes and maintains the Accounting Standards Codification (ASC), which is the single source of authoritative nongovernmental U.S. GAAP. [2] The FASB published U.S. GAAP in Extensible Business Reporting Language (XBRL) beginning in 2008.
Accounting standards prescribe in considerable detail what accruals must be made, how the financial statements are to be presented, and what additional disclosures are required. The term generally accepted accounting principles (GAAP) was popularized in the late 1930s.