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AC311 Chapter 1
Actual or potential investors (stockholders and bondholders) and creditors
Company managers who plan and control its operations on a day-by-day and long term basis
Information accumulation, processing and communication system designed to provide investment and credit decision making informatino for external users
Information accumulation , processing, and communication system designed to provide decision-making information for internal users
Process of communicating financial accounting information about a company to external users
Financial Accounting Standards Board (accounting policy-making bodies)
American Institute of Certified Public Accountants (accounting policy-making bodies)
Accounting Principles Board (accounting policy-making bodies)
FASB Accounting Standards Codification
Provides all authoritative literature related to a particular topic in one place related to US GAAP
Committee on Accounting Procedure formed by AICPA in 1938
Accounting Research Bulletins, where conclusions pronounce findings that narrow the differences in accounting procedures and practice