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Students who have successfully completed the Kenya Accountants and Secretaries National Examinations Board (KASNEB) CPA examination qualify to apply for ICPAK membership. Once membership is approved members can use the designatory CPA-K (Certified Public Accountant Kenya).
Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This involves the preparation of financial statements available for public use.
The U.S. Securities and Exchange Commission (SEC) declared the 1984 Issues Paper, "Identification and Discussion of Certain financial Accounting and Reporting Issues Concerning LIFO Inventories," as authoritative in 1985.
Notes to financial statements can include information on debt, accounts, contingent liabilities, on going concern criteria, or on contextual information explaining the financial numbers (e.g. to indicate a lawsuit). The notes clarify individual statement line-items.
This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.
They rejected Robert F. Kennedy Jr., the independent candidate who is polling at 15% in some polls. Instead, at its convention over the weekend, the Libertarian Party selected a little-known ...
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Any deviation from these standards must be disclosed in the company's financial statements. [6] In the 1990s, ICAN predominantly had members holding qualifications from the London -based Association of Chartered Certified Accountants (ACCA).
Generally Accepted Accounting Principles (GAAP or U.S. GAAP or GAAP (USA), pronounced like "gap") is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC) and is the default accounting standard used by companies based in the United States.
The Financial Accounting Standards Board (FASB) is a private standard-setting body whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest.