Accounting concepts
consistency, 5
historical cost, 7
Accounting convergence
barriers, 142
of standards, 91, 93–94, 96–97, 105, 110–111, 115, 119–120
Accounting issues
financial instruments, 92, 116–119
intangible assets, 92, 107–108, 111–112, 115
inventory valuation, 92, 98–99, 101
revenue recognition, 92, 94–98
stock-based payments, 92, 103–107
Accounting Principles Board (APB), 20
Accounting Standards Codification (ASC), 3, 20, 23–24
Accounting Standards Updates (ASUs), 20, 23–24
Accounting regulations. See also. Internationalization; United States, need for accounting regulations, 2–4
American Institute of Certified Public Accountants (AICPA), ...
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