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Financial accounting aims at presenting 'true and fair' view of transactions, profit and loss for a period and Statement of financial position (Balance Sheet) on a given date.
The Institute of Certified Public Accountants of Kenya (ICPAK) was established in 1978 by the laws of Kenya under CAP 531 [2] to regulate the activities of all Certified Public Accountants by ensuring credibility, professionalism and accountability in the accounting profession in Kenya.
The qualification was revised and launched on 17 August 2017 and was rebranded to the ( (Chartered Accountant Zambia)), a three tiered professional programme comprising three levels: Knowledge, Application and Advisory Levels.
The Institute of Chartered Accountants of Nigeria (ICAN) Formation. 1 September 1965. Type. Professional association. Purpose. To encourage professionalism in accountancy in Nigeria. Headquarters. Plot PC. 16, Idowu Taylor Street, Victoria Island, Lagos.
In financial accounting, a liability is a quantity of value that a financial entity owes. More technically, it is value that an entity is expected to deliver in the future to satisfy a present obligation arising from past events. [1]
The Financial Accounting Standards Board ( FASB) is a private standard-setting body [1] whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest.
The Supreme Court rejected an attempt to undercut funding of the CFPB, a financial watchdog that has clashed with companies since being created after the 2008 financial crisis.
The concept of sustainability accounting has emerged from developments in accounting. Broad developments in accounting have occurred over the past forty years, although narrow developments have occurred over the past ten years. The development reveals two distinct lines of analysis.
May 8, 2024 at 2:13 PM. /. Loaded 0%. Toyota ( TM ), the world’s largest automaker by production, reported blowout results for its fiscal year 2024, though investor response was muted as the ...
It contains three main topics: classification and measurement of financial instruments, impairment of financial assets and hedge accounting. The standard came into force on 1 January 2018, replacing the earlier IFRS for financial instruments, IAS 39 .