The term "fiduciary activities" refers to assets, which a federal, state or municipal government administers for non-federal individuals. Some types of fiduciary activities include the Thrift Savings ...

Every business keeps records of its operations and transactions, and accountants take this information to produce four basic financial statements: a profit and loss statement, balance sheet, statement ...

FEW ISSUES INVOLVING THE PREPARATION of financial statements in conformity with generally accepted accounting principles have been more elusive and difficult to address and resolve—or of greater ...

Purpose: To provide an overview of the fundamentals for basic fund accounting and the financial reporting structure within the context of higher education accounting, Generally Accepted Accounting ...

GASB issued a concepts statement to guide the board when establishing note disclosure requirements for state and local governments — part of its response to research reexamining existing note ...

The Governmental Accounting Standards Board released a concepts statement Thursday to provide a conceptual framework for its work on note disclosure requirements for state and local governments. GASB ...

Bruns, William J., Jr. "Accounting Framework, Financial Statements, and Some Accounting Concepts, The." Harvard Business School Background Note 193-028, August 1992 ...

Learn how FAS 123R affects equity compensation, enhances financial statement transparency, and influences shareholder value. Discover pros, cons, and practical examples.

Explore the Credit Business Associate (CBA) certification for a career in credit management. Learn about exam details, required courses, and how to apply.