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What (who) is accounting for - definition

US FINANCIAL INSTRUMENT

Accounting for leases in the united states

International Association for Accounting Education & Research

ORGANIZATION

User:Joluata/International Association for Accounting Education & Research; International Association for Accounting Education and Research; IAAER

The International Association for Accounting Education & Research (IAAER) is a non-profit organization that promotes excellence in accounting education and research. The organization also seeks to ensure that accounting academics make the maximum contribution to development of excellent accounting standards.

https://en.wikipedia.org/wiki/International_Association_for_Accounting_Education_&_Research

Accounting for leases in the United States

Accounting for leases in the United States is regulated by the Financial Accounting Standards Board (FASB) by the Financial Accounting Standards Number 13, now known as Accounting Standards Codification Topic 840 (ASC 840). These standards were effective as of January 1, 1977.

https://en.wikipedia.org/wiki/Accounting_for_leases_in_the_United_States

Management accounting

FIELD OF BUSINESS ADMINISTRATION, PART OF THE INTERNAL ACCOUNTING SYSTEM OF A COMPANY

Accounting management; Internal accountancy; Managerial accounting; Managerial Accounting; Management accountant; Management Accounting; Management Accountant; Management report; Departmental accounting; Management accountancy

In management accounting or managerial accounting, managers use accounting information in decision-making and to assist in the management and performance of their control functions.

https://en.wikipedia.org/wiki/Management_accounting

Wikipedia

Accounting for leases in the United States

Accounting for leases in the United States is regulated by the Financial Accounting Standards Board (FASB) by the Financial Accounting Standards Number 13, now known as Accounting Standards Codification Topic 840 (ASC 840). These standards were effective as of January 1, 1977. The FASB completed in February 2016 a revision of the lease accounting standard, referred to as ASC 842.

Separate standards exist for governments and government agencies. Federal government accounting is overseen by the Federal Accounting Standards Advisory Board, whose SSFAS 54 for leases takes effect on October 1, 2023. For state and local governments and agencies, accounting is regulated by the Governmental Accounting Standards Board, whose GASB 87 leases standard took effect with the start of fiscal years after June 15, 2021.

https://en.wikipedia.org/wiki/Accounting for leases in the United States

Examples of use of accounting for

1. Markets accounting for $3.8 billion have since been recovered.

2. That‘s after accounting for inflation and population growth.

3. After accounting for charges, however, results surpassed Wall Street projections.

4. There was no public accounting for the special interest money.

5. The fraud charge related to accounting for these payments.