glossary of accounting and financial terms

... The Application of the Requirements of Accounting Research Bulletins Opinions of the Accounting Principles Board, and Statements and Interpretations of the Financial Accounting Standards Board ... GAAP and CPB guidance CPB grant recipients are required to follow the financial accounting and reporting standards of recognized sources of established accounting principles under the Financial Accounting ... GASB Appendix A Glossary of Acronyms Used Appendix B Glossary of Term Used Appendix C Index of Pronouncements and Issuance Dates Trang 7The Principles outline accounting and reporting requirements

Ngày tải lên: 03/04/2018, 07:53

... Principles of Accounting and Financial Reporting for State and Local Governments REPORTING FOR STATE AND LOCAL GOVERNMENTS OUTLINE (re: 16/e) Questions: 2-6 Deferred inflows and outflows of resources ... fund financial statements focus on fiscal accountability, this basis of accounting allows for a focus on current sources and uses of financial resources as Trang 3Chapter 02 - Principles of Accounting ... fund accounting Learning Objective: 2-2 Topic: Financial Reporting Model Bloom’s Taxonomy: Understand Trang 5Chapter 02 - Principles of Accounting and Financial Reporting for State and Local

Ngày tải lên: 08/11/2019, 14:44

... Principles of Accounting and Financial Reporting for State and Local Governments REPORTING FOR STATE AND LOCAL GOVERNMENTS OUTLINE (re: 16/e) Questions: 2-6 Deferred inflows and outflows of resources ... fund financial statements focus on fiscal accountability, this basis of accounting allows for a focus on current sources and uses of financial resources as Trang 3Chapter 02 - Principles of Accounting ... fund accounting Learning Objective: 2-2 Topic: Financial Reporting Model Bloom’s Taxonomy: Understand Trang 5Chapter 02 - Principles of Accounting and Financial Reporting for State and Local

Ngày tải lên: 31/01/2020, 15:51

... glossary includes most ofthe terms inthe NIST publications It also contains nearly all ofthe terms and definitions tom CNSSI-4008 The slossary provides a central resource of terms and definitions most ... to provide a summary glossary for our publications and other relevant sources, and to make the glossary available wo practitioners Asa result of the requests, this glossary of common security fxm ... 2NIST IR 7298 Revision 1 Glossary of Key Information Security Terms Richard Kissel, Editor US Deparment of Commerce (Gary Lock, Secretary [ational site of Standans and eetnoloy Paivick D Gallagher,

Ngày tải lên: 23/02/2014, 08:20

... comprehensive set of non-financial value drivers and employs a number of these in empirical tests (e.g., the percentage of the internet audience reached and the number of pageviews and advertisements ... type of products sold (e.g., information, software or a tangible good), the types of customers targeted and the relative level of importance of internet activity to their websites and those of ... (Trueman, Wong and Zhang, 2001(a) and Demers and Lev, 2001) Empirical results indicate that there are noticeable differences in both the mean and median levels of financial statement and non-accounting

Ngày tải lên: 07/03/2014, 02:20

... impact of Trang 5regulatory action and the effectiveness of the SEC, and academics interested in measuring the impact of accounting-related government regulation and the performance of cost of equity ... Faculty of the Graduate School of the University of Colorado in partial fulfillment of the requirement for the degree of Doctor of Philosophy Department of Accounting and Business Law 2010 Trang ... The Impact of Accounting and Auditing Enforcement Releases on Firms’ Cost of Equity Capital written by Curtis Michael Nicholls has been approved for the Department of Accounting and Business

Ngày tải lên: 01/06/2014, 14:04

... audit of the fiscal year 1997 Consolidated Financial Statements of the U.S Government, we issued a letter, dated June 24, 1997, to alert agency Inspectors General and Chief Financial Officers of ... ours and its scope and methodology complemented ours The study assessed the extent and impact of reconciliation problems identified in the audits of the fiscal year 1996 financial statements of ... final budget execution reports (Standard Form 133) to the Office of Management and Budget (OMB), (2) the prior year column of the President’s Fiscal Year 1999 Budget, and (3) Treasury’s Fiscal Year

Ngày tải lên: 20/06/2014, 06:20

... Handle The whole-dollar price of a bid or offer is referred to as the handle (ie if a security is quoted at 101.10 bid and 101.11 offered, 101 is the handle) Traders are assumed to know the handle ... spread The fraction of the gross proceeds of an underwritten securities offering that is paid as compensation to the underwriters of the offering Gross profit margin Gross profit divided by sales, ... Agreement between lender and borrower which details specific terms of the bond issuance Specifies legal obligations of bond issuer and rights of bondholders Incremental internal rate of return IRR on

Ngày tải lên: 07/07/2014, 22:20

... of stockholders and creditors, and of the firm's ability to pay financing charges Value of firm's debt to the total value of the firm Leverage clientele A group of shareholders who, because of ... price of the package and the price of the security whose payoff it replicates must be equal Law of large numbers The mean of a random sample approaches the mean (expected value) of the population ... originator commits loan terms to the borrowers and gets commitments from investors at the time of application, or if both sets of terms are made at closing Investor The owner of a financial asset

Ngày tải lên: 07/07/2014, 22:20

... of stockholders and creditors, and of the firm's ability to pay financing charges Value of firm's debt to the total value of the firm Leverage clientele A group of shareholders who, because of ... price of the package and the price of the security whose payoff it replicates must be equal Law of large numbers The mean of a random sample approaches the mean (expected value) of the population ... for resale Letter of credit (L/C) A form of guarantee of payment issued by a bank used to guarantee the payment of interest and repayment of principal on bond issues Letter of comment A communication

Ngày tải lên: 07/07/2014, 22:20

... variations in profits Operating lease Short-term, cancelable lease A type of lease in which the period of contract is less than the life of the equipment and the lessor pays all maintenance and servicing ... tender offer by launching its own tender offer for the other firm PSA A prepayment model based on an assumed rate of prepayment each month of the then unpaid principal balance of a pool of mortgages ... the corporate financial plan Planned amortization class CMO (1) One class of CMO that carries the most stable cash flows and the lowest prepayement risk of any class of CMO Because of that stable

Ngày tải lên: 07/07/2014, 22:20

... upper and lower bounds on the cost of foreign exchange Range The high and low prices, or high and low bids and offers recorded during a specified time Randomized strategy A strategy of introducing ... measure of size of the investment Profitability index The present value of the future cash flows divided by the initial investment Also called the benefit-cost ratio Profit margin Indicator of profitability ... objectives, risks and other essential information Property rights Rights of individuals and companies to own and utilize property as they see fit and to receive the stream of income that their

Ngày tải lên: 07/07/2014, 22:20

... determination of the optimal risky portfolio, which is a purely technical problem, and 2) the personal choice of the best mix of the risky portfolio and the risk-free asset Separation theoremThe value of ... finance of a firm, such as how much inventory to order and whether to offer cash terms or credit terms to customers Short-term financial plan A financial plan that covers the coming fiscal year ... lower expected returns on prospects with higher amounts of risk Risk management The process of identifying and evaluating risks and selecting and managing techniques to adapt to risk exposures Risk

Ngày tải lên: 07/07/2014, 22:20

... translation standard previously in use by U.S accounting firms See: Statement of Accounting Standards No 52 Statement of Financial Accounting Standards No 52 This is the currency translation standard ... of 0 and a standard deviation of 1 Standardized value Also called the normal deviate, the distance of one data point from the mean, divided by the standard deviation of the distribution Standby ... specified period Statement-of-cash-flows method A method of cash budgeting that is organized along the lines of the statement of cash flows Statement of Financial Accounting Standards No 8 This is

Ngày tải lên: 07/07/2014, 22:20

... mechanical rules to detect changes in the supply of and demand for a stock and capitalize on the expected change Technical condition of a market Demand and supply factors affecting price, in particular ... they seek to profit from the directional movement of prices or spread positions Trading Buying and selling securities Trading costs Costs of buying and selling marketable securities and borrowing ... value of a whole group of assets exactly equals the sum of the values of the individual assets that make up the group of assets Stated differently, the principle that the net present value of a

Ngày tải lên: 07/07/2014, 22:20

... of the mouse (called a left click) For more advanced functions, you click on the right side of the mouse (called a right click) Glossary of Computer and Internet Terms for Older Adults This glossary ... for Older Adults Computer and Internet Terms Browse To explore a website or a number of websites by scanning and reading information Browser Software, such as Microsoft Internet Explorer, used ... Questions These are commonly asked questions and answers that appear on many websites Glossary of Computer and Internet Terms for Older Adults This glossary for older adults was prepared by the...

Ngày tải lên: 18/02/2014, 00:20

... investing and financing activities, and reconciles beginning and ending cash and cash equivalents Statement of Financial Accounting Standards (SFAS) - Statements issued by the FINANCIAL ACCOUNTING STANDARDS ... forms And they must be filed timely or the y may not be considered as filed Financial Accounting Standards - Official promulgations, known as STATEMENTS OF FINANCIAL ACCOUNTING STANDARDS, by the FINANCIAL ... of shares of stock at specified prices and times 43 1) Terminology a) Grant date - The date at which an employer and an employee reach a mutual understanding of the key terms and conditions of...

Ngày tải lên: 15/03/2014, 22:20

... the goals of the Frequency Regulation NOPR outside of the ISOs and RTOs? B Accounting and Reporting Requirements for Energy Storage Resources 23 The Commission’s accounting 40 and financial reporting ... provision of ancillary services, irrespective of the technologies used for such provision; and (2) the adequacy of current accounting and reporting requirements as they pertain to the oversight of jurisdictional ... development of storage facilities and other resources capable of providing ancillary services; and accounting and financial reporting matters as they relate to recovery of costs for electric storage...

Ngày tải lên: 29/03/2014, 20:20

... Contracting theory and accounting Journal of Accounting and Economics 32, 3–87 Lambert, R., C Leuz, and R Verrecchia, 2007 Accounting information, disclosure, and the cost of capital Journal of Accounting ... The role of accounting accruals Journal of Accounting and Economics 18, 3-42 Dechow, P., and I Dichev, 2002 The quality of accruals and earnings: The role of accrual estimation errors The Accounting ... consistent with the Financial Accounting Standards Board Statement of Financial Accounting Concepts No (1978), which states that one objective of financial reporting is to inform present and potential...

Ngày tải lên: 02/01/2015, 17:34