Common accounting terms and definitions
[DOCX File]KEY Terms and Definitions - The Gold Standard
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CAPITAL EQUIPMENT. Capital equipment is defined as tangible personal property end items that: (1) have an acquisition cost at or above the current capitalization threshold, with a useful service life of two or more years; (2) are functionally complete for their intended purpose, durable, and nonexpendable; (3) are not intended for sale in the ordinary course of business; (4) do not ordinarily ...
[DOCX File]Appendix 2 - Terms and Definitions
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Issued: 2002-10-15 (October 15, 2002) Name: General Concepts Description: This taxonomy is intended to provide high-level accounting terms that will allow jurisdictional and industry taxonomies to be created that conform to specific accounting standards (such as US GAAP C&I) in order to tag financial statements in XBRL.
Cost Accounting Common Terms and Definitions | Accounting, Fina…
An accounting method of recognizing income in the period it is earned. Add-on-Charge ... refusal to grant credit in the amount or under terms requested or (2) termination of an account or (3) refusal to increase the amount of an existing credit line when the applicant requested it accordance with the creditor's procedures or (4) an unfavorable ...
[DOC File]North America Financial Reporting Primary Terms
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Definitions and Acronyms. This manual uses the following terms and acronyms to designate individuals, offices, and processes involved in the traffic safety program: ... -Those matters common to grants in general, such as financial management, kinds and frequency of reports, and retention of records. ...
[DOCX File]Statement of Statutory Accounting Principles No.
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Common inventory items may include materials, supplies and other items to be consumed in the organization’s operations or programs, made available to the public, or “quid-pro-quo” gifts for fund-raising activities. Generally accepted accounting principles require inventory purchases to …
[DOC File]Worldscope Data Definitions
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Which of the following was an accomplishment of the American Association of Public Accountants? a. The passage of a law in 1896 that created the professional designation of “Certified Public Accountant.” b. The founding of The Journal of Accountancy in 1905 c. The development of a list of terms and definitions in 1915 d. All of the above. XXXXX
[DOCX File]Definitions and Acronyms - GHSA
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This definition has been identified as generally consistent with market terms, including the following NASDAQ and Financial Accounting Standards Board (FASB) definitions for common stock: NASDAQ Definition: A security that shows ownership in a corporation and gives the holder a claim, prior to the claim of common shareholders, on earnings and ...
[DOCX File]IQN Glossary of Terms - Beeline
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Where terms are applied differently, this is made clear in the Guidance (see Key Terms and Definitions). Accounting and Reporting of emissions that are 'in scope' in accordance with Scope 3 Standard should follow the Accounting Principles set out in that Standard and in this document.
[DOC File]Key Accounting Issues for Nonprofits: Introduction ...
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All item definitions are listed alphabetically according to the Thomson ONE Banker-Analytics Item Name. ... ADR EXCHANGE RATIO represents the relationship between the American Depositary Receipt and the common share represented by the ADR. ... Upon accepting the letter of credit for payment the bank becomes liable for payment under the terms ...
[DOC File]A GLOSSARY OF CREDIT UNION TERMS
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This document provides definitions of common acronyms and phrases used . for . IQN. VMS: System and Requisition Terms. Amendment: Creation of this is needed to change any contractual information in an Assignment. This is for any increase in pay, change in dates or workflow information. ... fields that map to the client’s internal accounting ...
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