Search results for keyword: gaap
Korea Accounting Standards Board
South Korean Accounting Standards Board
The South Korean Accounting Standards Board (KASB) is the primary government-authorized body that sets and maintains accounting standards in South Korea. The KASB was established in 2007 in order to promote high-quality financial accounting within the Korea......
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Income tax accounting for consolidated entities
accounting for income taxes of a merged entity
In a corporate merger or acquisition, various tax treatments need to be considered, including those for income taxes. This paper will provide an overview of the issues to be addressed when accounting for income taxes in a merged entity.
Under Gene......
red letter write-off method
Credit and debit entries are used in the double-entry accounting system to record a transaction, but the red ink method uses a different approach. Red ink is a system of adjusting entries that provides an effective way to make a correction in an effcient manner.
How Red Ink Accounting Works
In t......
Financial Statements
关于WEB安全
Introduction
Web security is becoming increasingly important and is a topic of growing concern for businesses and individuals alike. In the highly interconnected world we live in today, its important to be able to trust the security of the websites we use, from simple solutions such a......
accounting assumptions
The general accepted accounting principles, or gaap, are accounting principles, standards, procedures, and practices established by the Financial Accounting Standards Board (FASB). These principles are used in the preparation of financial statements, such as balance sheets and income statements.
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Audit basis
Introduction
In the modern world economy, public auditing plays a very important role in ensuring transparency and accountability in a company’s operations. It provides a basis for external parties to judge the integrity, credibility and accuracy of financial statements and corporate performance......
audit evidence
Audit Evidence: Its Definition and Its Use
Audit evidence refers to the information, data and documents that are accumulated and analyzed by an auditor during an audit. It is used to determine whether an entity’s financial statements are in accordance with generally accepted accounting principle......
Auditing Standards
The evolution of auditing standards has been a process whereby the accepted norms for conducting an audit have become increasingly comprehensive, intricate and enforced. Much like a business or other entity’s operation, an audit comes with certain associated risks and the regulations governing th......
Foreign Currency Accounting Act
The International Accounting Standard - Foreign Currency Transactions
The international accounting standard is the generally accepted accounting principles (gaap) enforced in many countries, regions and companies and covers how money is reported and presented in financial statements. Internationa......
Long-term prepaid expenses
The concept of deferring costs for a long period of time is one that is familiar to many businesses. In essence, long-term deferred costs allow businesses to spread the cost of certain expenses over several years, rather than paying for them all at once. This type of expense deferral can potential......
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