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How Is an Executable File Different from a Data File

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How is an executable file different from a data file?


Definitions:

U.S. GAAP

United States Generally Accepted Accounting Principles, a set of accounting standards for preparing financial statements that companies in the U.S. are required to follow.

IASB

The International Accounting Standards Board (IASB) is responsible for developing and promoting the use of International Financial Reporting Standards (IFRS).

IFRS Foundation

The IFRS Foundation oversees the International Accounting Standards Board (IASB), which establishes International Financial Reporting Standards (IFRS).

IOSCO

The International Organization of Securities Commissions, which is a global body that sets standards for securities regulation.

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