Understanding Accounting Changes: Principles, Estimates, and Impact

Discover what accounting changes are, how they affect financial statements, and why full disclosure is essential for ...
Investopedia

How Should a Change in Accounting Principles Be Recorded and Reported?

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Somer G. Anderson is CPA, doctor of ...
Houston Chronicle

Objectives of Accounting Principles

Financial accounting principles shape the recording of nearly every business transaction in the business world. The creation of these principles is no small task and can sometimes seem nearly ...
TechRepublic

What Are Generally Accepted Accounting Principles (GAAP)?

What Are Generally Accepted Accounting Principles (GAAP)? Your email has been sent Understanding GAAP is essential for anyone involved in finance or accounting. Learn the key principles and their ...
DePauw

Accounting and Finance for Decision Making

The list below offers a representative sample of the courses you can expect in the study of accounting and finance for decision making at DePauw. From theoretical foundations to practical experiences, ...
JournalofAccountancy

CPA Evolution Model Curriculum FAQs

For the past seven months, the American Institute of CPAs (AICPA), the National Association of State Boards of Accountancy (NASBA), and a group of more than 40 volunteer subject-matter experts have ...
Houston Chronicle

The Difference Between Principles & Rules Based Accounting Standards

In accounting, a principles-based on approach is the most popular accounting method globally because it is usually better to adjust accounting principles to a company's transactions, rather than ...
Drexel University

Accounting Principles

Drexel University's financial accounting policies and procedures follow the generally accepted accounting principles of Fund Accounting as prescribed by the National Association of College and ...