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.

  1. Accounting Interpretation

    A statement clarifying how accounting standards should be applied. ...
  2. Accounting Method

    The method by which income and expenses are reported for taxation ...
  3. Accounting

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

    A seven-member independent board consisting of accounting professionals ...
  5. Generally Accepted Accounting Principles ...

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

    Accrual accounting is an accounting method that measures the ...
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  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 >>
  6. What can working capital be used for?

    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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