AccountingВ TerminologyВ GuideВ

AВ |В BВ |В CВ |В DВ |В EВ |В FВ | GВ |В HВ |В IВ |В JВ |В KВ |В LВ |В MВ |В NВ | OВ |В PВ |В QВ |В RВ |В SВ |В TВ |В UВ |В VВ | WВ |В YВ |В ZВ TheВ NewВ YorkВ StateВ SocietyВ ofВ CPAsВ (NYSSCPA)В GeneralВ CommitteeВ onВ PublicВ RelationsВ hasВ preparedВ thisВ glossaryВ asВ anВ educationalВ toolВ forВ journalistsВ whoВ reportВ onВ andВ interpretВ financialВ information. В HowВ toВ UseВ thisВ GuideВ ToВ jumpВ toВ aВ letterВ inВ theВ alphabet, В clickВ theВ letterВ atВ theВ top. В WhenВ youВ seeВ " TopВ ofВ Page”, В clickВ theВ linkВ andВ itВ willВ bringВ youВ here. В CapitalizedВ termsВ thatВ appearВ withinВ definitionsВ ofВ otherВ termsВ areВ alsoВ definedВ inВ thisВ guide. В RelatedВ termsВ areВ crossВ­referencedВ toВ provideВ aВ clearerВ understandingВ ofВ theirВ interdependentВ relationships. В CommonlyВ usedВ acronymsВ (e. g., В IRS)В areВ listedВ inВ theirВ abbreviatedВ formsВ andВ definedВ asВ theВ completeВ termВ (e. g., В InternalВ RevenueВ Service). В AВ AВ MisstatementВ isВ InconsequentialВ В­В IfВ aВ reasonableВ personВ wouldВ concludeВ afterВ consideringВ theВ possibilityВ ofВ furtherВ undetectedВ misstatementsВ thatВ theВ misstatementВ eitherВ individuallyВ orВ whenВ aggregatedВ withВ otherВ misstatementsВ wouldВ clearlyВ beВ immaterialВ toВ theВ financialВ statements. В IfВ aВ reasonableВ personВ couldВ notВ reachВ suchВ aВ conclusionВ regardingВ aВ particularВ misstatement, В thatВ misstatementВ is moreВ thanВ inconsequential. В AbatementВ В­В completeВ removalВ ofВ anВ amountВ due, В (usuallyВ referringВ toВ aВ taxВ abatementВ aВ penaltyВ abatementВ orВ anВ interestВ abatementВ withinВ aВ governingВ agency. )В AcceleratedВ DepreciationВ В­В MethodВ thatВ recordsВ greaterВ DEPRECIATIONВ thanВ STRAIGHTВ­LINEВ DEPRECIATIONВ inВ theВ earlyВ yearsВ andВ lessВ depreciationВ thanВ straightВ­lineВ inВ theВ laterВ yearsВ ofВ anВ ASSET'SВ holdingВ period. В (SeeВ STRAIGHTВ­LINEВ DEPRECIATION. )В AccountВ В­В FormalВ recordВ thatВ represents, В inВ words, В moneyВ orВ otherВ unitВ ofВ measurement, В certainВ solutions, В claimsВ toВ suchВ resources, В transactionsВ orВ otherВ eventsВ thatВ resultВ inВ changesВ toВ thoseВ resourcesВ andВ claims. В AccountВ PayableВ В­В AmountВ owedВ toВ aВ CREDITORВ forВ deliveredВ goodsВ orВ completedВ services. В...

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