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Accounting is the art of recording, classifying and summarising in a significant manner and in there of many transaction and events which are part at least of financial character and interpreting the results there of.
Category B consists of (1) FASB Technical Bulletins and, if cleared by the FASB, (2) AICPA Statements of Position and (3) AICPA Industry Audit and Accounting Guides.
The AICPA has provided this service since 1917.
expalin accounting as an art?
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The AICPA's Accounting Standards Executive Committee (AcSEC), which works closely with the FASB and its staff, is the senior technical committee of the AICPA authorized to set accounting standards and to speak for the AICPA
Accounting is the art of recording, classifying and summarising in a significant manner and in there of many transaction and events which are part at least of financial character and interpreting the results there of.
Category B consists of (1) FASB Technical Bulletins and, if cleared by the FASB, (2) AICPA Statements of Position and (3) AICPA Industry Audit and Accounting Guides.
The process of identifying, measuring and communicating economic information to permit informed judgments and decisions by users of the information. It suggests accounting information is economic information.
The rivalry continued until 1937, when the ASCPA merged with the AIA. In 1957, the AIA became the American Institute of Certified Public Accountants (AICPA).
Category A consists of the following officially established accounting principles: (1) FASB Statements of Financial Accounting Standards, (2) FASB Interpretations, (3) APB Opinions, and (4) AICPA Accounting Research Bulletins.
The AICPA has provided this service since 1917.
The FASB has the authority to establish GAAPs but has no authority to enforce its standards. The SEC and the AICPA are the organizations that provide the enforcement mechanism.
expalin accounting as an art?
Writing resume/, economic,/ statement month/,finance,and business
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