Accounting Trends And Techniques (Publication)

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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.

INVESTOPEDIA EXPLAINS'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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RELATED FAQS
  1. What are some examples of general and administrative expenses?

    In accounting, general and administrative expenses represent the necessary costs to maintain a company's daily operations ... Read Full Answer >>
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    Whether a dividend distribution has any effect on additional paid-in capital depends solely on what type of dividend is issued: ... Read Full Answer >>
  3. Why can additional paid in capital never have a negative balance?

    The additional paid-in capital figure on a company's balance sheet can never be negative because companies do not pay investors ... Read Full Answer >>
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    Since the fixed charge coverage ratio indicates the number of times a company is capable of making its fixed charge payments ... Read Full Answer >>
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    Both additional paid-in capital and retained earnings are entries under the shareholders' equity section of a company's balance ... Read Full Answer >>
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