Accounting Trends And Techniques (Publication)


DEFINITION of 'Accounting Trends And Techniques (Publication)'

A prominent publication put out annually by the American Institute of Certified Public Accountants (AICPA) to update accountants on current financial reporting practices. The publication has been distributed since 1946.

BREAKING DOWN 'Accounting Trends And Techniques (Publication)'

The publication features detailed narratives describing the requirements imposed by new accounting rulings. It includes real-world examples for publicly-traded companies to serve as a guide for practitioners' own difficult cases. Sister publications deal with IFRS accounting issues, employee benefit plans and not-for-profit organizations.

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  3. Generally Accepted Accounting Principles ...

    The common set of accounting principles, standards and procedures ...
  4. Accounting

    The systematic and comprehensive recording of financial transactions ...
  5. Financial Accounting Standards ...

    A seven-member independent board consisting of accounting professionals ...
  6. Accounting Method

    The method by which income and expenses are reported for taxation ...
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  1. Do dividends affect working capital?

    Regardless of whether cash dividends are paid or accrued, a company's working capital is reduced. When cash dividends are ... Read Full Answer >>
  2. Do prepayments provide working capital?

    Prepayments, or prepaid expenses, are typically included in the current assets on a company's balance sheet, as they represent ... Read Full Answer >>
  3. Does working capital include salaries?

    A company accrues unpaid salaries on its balance sheet as part of accounts payable, which is a current liability account, ... Read Full Answer >>
  4. What is a profit and loss (P&L) statement and why do companies publish them?

    A profit and loss (P&L) statement, or balance sheet, is essentially a snapshot of a company's financial activity for ... Read Full Answer >>
  5. How do dividends affect the balance sheet?

    Dividends paid in cash affect a company's balance sheet by decreasing the company's cash account on the asset side and decreasing ... Read Full Answer >>
  6. Do dividends go on the balance sheet?

    The only account recorded on the balance sheet, when dividends are declared and before they are paid out to a company's shareholders, ... Read Full Answer >>

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