Accountants' Index

DEFINITION of 'Accountants' Index'

A list of articles and books of interest to accounting professionals that is released by the American Institute of Certified Public Accountants (AICPA) on a quarterly and annual basis. Topics of interest include auditing, tax accounting, financial accounting and managerial accounting.

BREAKING DOWN 'Accountants' Index'

Because it was designed as print-only publication, the Accountants' Index saw diminished relevance in the Internet age. As a result, the Index was renamed the Accounting and Tax Index in 1992. Adjustments included a redesign to the index structure, searchability and online accessibility. The new Accounting and Tax Index is still available in print form.

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RELATED FAQS
  1. Can working capital be depreciated?

    Working capital as current assets cannot be depreciated the way long-term, fixed assets are. In accounting, depreciation ... Read Full Answer >>
  2. Do working capital funds expire?

    While working capital funds do not expire, the working capital figure does change over time. This is because it is calculated ... Read Full Answer >>
  3. How much working capital does a small business need?

    The amount of working capital a small business needs to run smoothly depends largely on the type of business, its operating ... Read Full Answer >>
  4. What does high working capital say about a company's financial prospects?

    If a company has high working capital, it has more than enough liquid funds to meet its short-term obligations. Working capital, ... Read Full Answer >>
  5. How can working capital affect a company's finances?

    Working capital, or total current assets minus total current liabilities, can affect a company's longer-term investment effectiveness ... Read Full Answer >>
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    Working capital is used to cover all of a company's short-term expenses, including inventory, payments on short-term debt ... Read Full Answer >>
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