several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an...

Creative accounting is a euphemism referring to accounting practices that may follow the letter of the rules of standard accounting practices, but deviate...

116 Stat. 745, enacted July 30, 2002, also known as the "Public Company Accounting Reform and Investor Protection Act" (in the Senate) and "Corporate and Auditing...

significant judgments and accounting estimates are involved. Turnover in accounting personnel or other deficiencies in accounting and information processes...

Generally Accepted Accounting Principles (GAAP or U.S. GAAP or GAAP (USA), pronounced like "gap") is the accounting standard adopted by the U.S. Securities...

stream of revenue for ongoing contracts. Full cost accounting and most accounting reform and monetary reform measures are usually thought to be impossible...

Public companies in the United States fall under the Public Company Accounting Reform and Investor Protection Act, also known as Sarbanes–Oxley or SOX....

and implementing reforms such as ministries of finance; the accounting profession; financial regulators; and teachers of accounting in universities. This...

FIFO and LIFO accounting are methods used in managing inventory and financial matters involving the amount of money a company has to have tied up within...

Without such a regime, transparency is simply not attainable. Most accounting reform includes strict audit measures to verify that new standards are met...