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Resources, events, agents ( REA) is a model of how an accounting system can be re-engineered for the computer age. REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, and contained the concepts of resources, events and agents (McCarthy 1982). REA is a popular model in teaching accounting information ...
Scopus. Scopus is an abstract and citation database launched by the academic publisher Elsevier in 2004. [1] Journals in Scopus are reviewed for sufficient quality each year according to four numerical measures: h -Index, CiteScore, SJR ( SCImago Journal Rank) and SNIP ( source normalized impact per paper ).
The codification was made to make accounting standards easier to find through a single database. Leading up to the codification process. Before the Codification, accounting standards lacked a consistent and logical structure. For the last 50 years, U.S. GAAP consisted of thousands of standards with multiple standard setters.
List of academic databases and search engines. This article contains a representative list of notable databases and search engines useful in an academic setting for finding and accessing articles in academic journals, institutional repositories, archives, or other collections of scientific and other articles. Databases and search engines differ ...
An institutional repository ( IR) is an archive for collecting, preserving, and disseminating digital copies of the intellectual output of an institution, particularly a research institution. [1] Academics also utilize their IRs for archiving published works to increase their visibility and collaboration with other academics. [2]
Accounting. An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers. An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.
IFRSs create accounting volatility that does not reflect the economic reality. Charles Lee, professor of accounting at Stanford Graduate School of Business, has also criticised the use of fair values in financial reporting. In 2019, H David Sherman and S David Young criticised the current state of financial reporting under IFRS and US GAAP:-
Generally Accepted Accounting Principles (GAAP or U.S. GAAP or GAAP (USA), pronounced like "gap") is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC) and is the default accounting standard used by companies based in the United States.