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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.
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.
Data mart. A data mart is a structure/access pattern specific to data warehouse environments, used to retrieve client-facing data. The data mart is a subset of the data warehouse and is usually oriented to a specific business line or team. Whereas data warehouses have an enterprise-wide depth, the information in data marts pertains to a single ...
e. Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and ...
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 ...
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 ).
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:-
The Public Company Accounting Oversight Board ( PCAOB) is a nonprofit corporation created by the Sarbanes–Oxley Act of 2002 to oversee the audits of US-listed public companies. The PCAOB also oversees the audits of broker-dealers, including compliance reports filed pursuant to federal securities laws, to promote investor protection.