- Branche: Accounting
- Number of terms: 7464
- Number of blossaries: 0
- Company Profile:
To achieve comparability of information over time, the same accounting methods must be followed. If accounting methods are changed from period to period, the effects must be disclosed.
Industry:Accounting
A statistical measure of dispersion in a population. The variance is the square of the standard deviation. The standard deviation equals the square root of the arithmetic mean of the squares of deviations from the arithmetic mean.
Industry:Accounting
performed by CPAs include consultations, advisory services, implementation services, product services, transaction services, and staff and support services.
Industry:Accounting
A listing of checks issued, normally in numeric sequence and in order by date issued.
Industry:Accounting
Users evaluate accounting information by comparison. Similar companies account for similar transactions in similar ways. Another goal is comparison of one company's information from one period to the next (consistency). Operating trends should not be disguised by changing accounting methods.
Industry:Accounting
is an existing condition involving uncertainty as to possible gain (gain contingency) or loss (loss contingency) that will be resolved by future events. Estimates, such as the useful life of an asset, are not contingencies. Eventual expiration of the asset's utility is not uncertain.
Industry:Accounting
