{"id":5915,"date":"2022-05-25T06:42:23","date_gmt":"2022-05-25T06:42:23","guid":{"rendered":"https:\/\/www.booksofall.com\/?post_type=product&#038;p=5915"},"modified":"2022-05-25T06:47:16","modified_gmt":"2022-05-25T06:47:16","slug":"accountancy","status":"publish","type":"product","link":"https:\/\/www.booksofall.com\/fr\/accountancy\/","title":{"rendered":"Accountancy"},"content":{"rendered":"<p><a href=\"https:\/\/www.investopedia.com\/terms\/a\/accounting.asp\">Accounting<\/a> is the process by which financial information about a business is recorded, classified, summarized, interpreted, and communicated. Accounting is the language of business.<\/p>\n<h4>Categories<\/h4>\n<ul>\n<li>Financial Accounting is a major branch of accounting that describes the collection, recording, and extraction of financial information, in order to periodically summarize profit and loss, the balance sheet, and cash flow in accordance with legal, professional, and capital market requirements (Accounting Standards). The main task is to prepare regular financial reports.<\/li>\n<li>Management Accounting is the branch of accounting for internal use, to which end an organization provides information only accessible to its insiders in order to assist decision-makers. The mission of managerial accounting is to utilize, inform, and control the functions of management.<\/li>\n<\/ul>\n<h4>Financial Accounting<\/h4>\n<p>Financial Accounting is about <strong>Financial Reporting.<\/strong><\/p>\n<p>There 2 mainstream: <a href=\"https:\/\/www.ifrs.org\/\">International Financial Reporting Standards (IFRS)<\/a> &#8211; Used in most countries Generally Accepted Accounting Principles (GAAP) &#8211; Used in USA, Canada,<br \/>\nIndia, UK( before 2005) Many countries use the International Financial Reporting Standards (IFRS), which is<br \/>\nestablished and maintained by the International Accounting Standards Board.<\/p>\n<h4>IFRS<\/h4>\n<p>IASB The most common financial accounting standard.<\/p>\n<h4>Conceptual Framework<\/h4>\n<p>The framework is not a Standard<br \/>\nThe main goals of the framework are: Objectives of financial statements Identification of characteristics to ensure quantitative information in the statements.<\/p>\n","protected":false},"excerpt":{"rendered":"<p><iframe style=\"width: 100%; height: 750px; border: none;\" src=\"https:\/\/online.visual-paradigm.com\/share\/book\/basic-income-tax-second-edition-yr5l6sunp?enforceShowPromotionBar=true\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n","protected":false},"featured_media":5922,"template":"","meta":{"_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"Share the best ideas and insights with flipbooks like this one. 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