influence does the SEC have over the FASB pertaining to setting accounting standards? Do the SEC and FASB work together as believed by the authors of The Accounting Standards Setting Process in the U.S.: Examinations of the SEC-FASB Relationship ? Or is the FASB in complete control of the standard setting process? The SEC has the legal responsibility to set accounting standards‚ but gave this duty to the FASB. According to the article a lot of what the FASB does is a reaction to the immense pressure
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History (from Greek ἱστορία - historia‚ meaning is about an umbrella term that relates to past events as well as the discovery‚ collection‚ organization‚ and presentation of information about these events. The term includes cosmic‚ geologic‚ and organic history‚ but is often generically implied to mean human history. Scholars who write about history are called historians. History as well as ancient geometrical applications of history can also refer to the academic discipline which uses a narrative
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History and geographyFrom Wikipedia‚ the free encyclopedia This article is about the academic discipline. For a general history of human beings‚ see History of the world. For other uses‚ see History (disambiguation). Historia by Nikolaos Gysis (1892) Those who cannot remember the past are condemned to repeat it.[1] —George Santayana History (from Greek ἱστορία - historia‚ meaning "inquiry‚ knowledge acquired by investigation"[2]) is an umbrella term that relates to past events as well
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History of Accounting The name that looms largest in early accounting history is Luca Pacioli‚ who in 1494 first described the system of double-entry bookkeeping used by Venetian merchants in his Summa de Arithmetica‚ Geometria‚ Proportioni et Proportionalita. Of course‚ businesses and governments had been recording business information long before the Venetians. But it was Pacioli who was the first to describe the system of debits and credits in journals and ledgers that is still the basis of today’s
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History Assignment: 3 Q.1) What were the main characteristics of the writings of the Nationalist School of Historiography? Ans: The Nationalist School of historical writing contributed to the self- confidence‚ self-assertion and a certain national pride which enabled Indian people to struggle against colonialism especially in the face of denigration of India ’s past and the consequent inferiority complex promoted by colonial writers. K.A. Nilakanta Sastri and other historians also helped overcome
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History is one of the oldest subjects of study. By history we understand the breadth‚ comprehensiveness‚ variety and extent of learning experiences‚ provided by the study of a particular subject. The growth of history has accompanied with the growth of human race. Thus history and man are inter-related or that history is a story of human race from beginning up to the present day. History at present is no more confined to the study of political activities of man but it also includes a study of
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of international standards has progressed. As of 2013‚ the European Union and more than 100 other countries either require or permit the use of international financial reporting standards (IFRSs) issued by the IASB or a local variant of them. The FASB and the IASB have been working together since 2002 to improve and converge U.S. generally accepted accounting principles (GAAP) and IFRS. As of 2013‚ Japan and China were also working to converge their standards with IFRSs. The Securities and Exchange
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History Essay When you think about history‚ what comes to mind? Events‚ specific dates‚ or a period of time? We believe that history is the study of the important events that have taken place during the past millions of years. History not only tells us dates and events‚ but by studying history‚ we also learn about how our world has evolved and come into being. It explains the importance of certain events and how we are effected by them. We learn from the mistakes made in the past so we can create
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“History‚ despite its wrenching pain‚ cannot be unlived. But if faced with courage‚ need not be lived again.” So wrote the American author Maya Angelou. A fellow writer‚ James Baldwin also noted: “Not everything that is faced can be changed‚ but nothing can be changed until it is faced.” These were both reminders that we need to know our history in order to understand perhaps where we are today and how we came to be where we are; that we need to understand reality and to face it in order to progress
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because they do not support the "disinterested investigation" required of the discipline of history.[8][9] Events occurring prior to written record are considered prehistory. Herodotus‚ a 5th-century B.C. Greek historian is considered within the Western tradition to be the "father of history"‚ and‚ along with his contemporary Thucydides‚ helped form the foundations for the modern study of human history. Their work continues to be read today and the divide between the culture-focused Herodotus and
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