Examlex
In 1851 a journal editor wrote that this had become "the great agent of civilization and progress, the most powerful instrument for good the world has yet reached." What was he referring to?
CICA Handbook
The official guide published by the Canadian Institute of Chartered Accountants detailing accounting standards and practices in Canada.
IFRS
International Financial Reporting Standards, which are a set of accounting standards developed by the International Accounting Standards Board (IASB).
U.S. GAAP
United States Generally Accepted Accounting Principles, the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC) for financial reporting.
Common-Law Countries
Nations that operate under a legal system founded on case law and precedents rather than on codified laws; common examples include the United Kingdom, the United States, and Australia.
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