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A material transfer agreement (MTA) is a contract that governs the transfer of tangible research materials between two organizations when the recipient intends to use it for his or her own research purposes.
The accounts are typically arranged in the order of the customary appearance of accounts in the financial statements: balance sheet accounts followed by profit and loss accounts. The charts of accounts can be picked from a standard chart of accounts, like the BAS in Sweden.
In US accounting practices, the Accounting Standards Codification ( ASC) is the current single source of United States Generally Accepted Accounting Principles (GAAP). It is maintained by the Financial Accounting Standards Board (FASB).
IFRS 9 is an International Financial Reporting Standard (IFRS) published by the International Accounting Standards Board (IASB). It addresses the accounting for financial instruments. It contains three main topics: classification and measurement of financial instruments, impairment of financial assets and hedge accounting.
The Chartered Institute of Management Accountants (CIMA) is the global professional management accounting body based in the UK. CIMA offers training and qualification in management accountancy and related subjects.
Certified Management Accountant ( CMA) is a professional certification credential in the management accounting and financial management fields. The certification signifies that the person possesses knowledge in the areas of financial planning, analysis, control, decision support, and professional ethics. There are many professional bodies ...
The Municipal Technical Advisory Service (MTAS) is an agency of the University of Tennessee Institute for Public Service (IPS) that provides assistance and training to municipal officials and employees in Tennessee, among them mayors, council members, city managers, city administrators, city recorders, and department heads.
An e-mail agent is a program that is part of the e-mail infrastructure, from composition by sender, to transfer across the network, to viewing by recipient. The best-known are message user agents (MUAs, aka, e-mail clients) and message transfer agents (MTAs, programs that transfer e-mail between clients), but finer divisions exist.
IFRS 17 is an International Financial Reporting Standard that was issued by the International Accounting Standards Board in May 2017. It will replace IFRS 4 on accounting for insurance contracts and has an effective date of 1 January 2023. The original effective date was meant to be 1 January 2021.
Cash flow forecasting. Cash flow statement. Chart of accounts. Checkoff. Clean surplus accounting. Clearing account. Constant purchasing power accounting. Convention of consistency. Convention of disclosure.