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etimología

Qué (quién) es accounting policy - definición

THE SPECIFIC ACCOUNTING DISCIPLINE FOLLOWED (IFRS, US GAAP, CHINESE AS, FRANCE GAAP, GERMANY GAAP, RUSSIAN GAAP, UK GAAP, ETC.)

Standard accounting practices; Generally accepted accounting practice; Generally accepted accounting principles; Accounting practice; Generally Accepted Accounting Practises; Generally Accepted Accounting Practices; Generally accepted commercial accounting principles; Accounting Standards; Accounting standards; Accounting Standard; Generally Accepted Accounting Principles; Standard accounting practice

Journal of Accounting and Public Policy

JOURNAL

J Account Public Policy; J. Account. Public Policy; Journal of Accounting & Public Policy

The Journal of Accounting and Public Policy is a bimonthly peer-reviewed academic journal covering the interaction between accounting and public policy. It was established in 1982 by Elsevier, who continue to publish it today.

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

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

Accounting scandals

FRAUD INVOLVING COMPLEX METHODS FOR MISUSING OR MISDIRECTING FUNDS, OVERSTATING REVENUES, UNDERSTATING EXPENSES, OVERSTATING THE VALUE OF CORPORATE ASSETS, OR UNDERREPORTING THE EXISTENCE OF LIABILITIES

Accountancy scandals; Corporate accounting scandals; Accounting scandal; Accounting fraud; Accountancy scandal; Accounting scandals of 2002; Scandals in Accounting; List of accounting scandals

Accounting scandals are business scandals which arise from intentional manipulation of financial statements with the disclosure of financial misdeeds by trusted executives of corporations or governments. Such misdeeds typically involve complex methods for misusing or misdirecting funds, overstating revenues, understating expenses, overstatingIn Italian law the phrase "still subject to evaluation" now refers to material facts that are untrue: it was a clarification for "informations", but totally inconsistent with the "facts" reported in accounting documents: the value of corporate assets, or underreporting the existence of liabilities (these can be detected either manually, or by the means of deep learning).

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

Wikipedia

Accounting standard

Publicly traded companies typically are subject to rigorous standards. Small and midsized businesses often follow more simplified standards, plus any specific disclosures required by their specific lenders and shareholders. Some firms operate on the cash method of accounting which can often be simple and straight forward. Larger firms most often operate on an accrual basis. Accrual basis is one of the fundamental accounting assumptions and if it is followed by the company while preparing the Financial statements then no further disclosure is required. 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.

Some important elements that accounting standards cover include: identifying the exact entity which is reporting, discussing any "going concern" questions, specifying monetary units, and reporting time frames.

https://en.wikipedia.org/wiki/Accounting standard

Ejemplos de uso de accounting policy

1. Following irregular accounting revelations, iSoft has delayed its 2006 results and adopted a far more conservative accounting policy.

2. Under the new accounting policy, operating profit for 2005 will be restated at break even, while revenues will be revised to 1'0m.

3. Revising the accounting policy has also forced iSoft to renegotiate terms with its banks, LloydsTSB, Royal Bank of Scotland, Barclays and HSBC.

4. Rindner, former senior executive of business affairs, and Mark Wovsaniker, former head of accounting policy –– took part in at least one of three types of accounting maneuvers.

5. Further down, the mid–cap FTSE 250 fell 250.5 points, 2.8 per cent to 8,858.4 led by iSoft which shed 1' per cent to 67'4;˝p after it said it intends to change its accounting policy for revenue recognition.