Examlex
The security needs of an information system are determined during the component design phase of the systems development life cycle.
Financial Accounting Standards Board
An independent, nonprofit organization responsible for establishing accounting and financial reporting standards for companies and non-profit organizations in the United States.
Public Company Accounting Oversight Board
A regulatory body established by Congress to oversee the audits of public companies in order to protect investors and the public interest.
Return on Assets Ratio
An indicator of how profitable a company is relative to its total assets, measuring the efficiency of asset use.
Operating Income
The income produced from the normal operations of a company, subtracting operating expenses from gross profit.
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