Examlex
If a good exported from the U.S. is on the Commodity Control List, it will require an export license from the Department of Commerce before it is sold and shipped.
GAAP Constraint
Guidelines that restrict or limit certain accounting practices under Generally Accepted Accounting Principles, to ensure fairness, consistency, and accuracy in financial reporting.
Disbursement Basis
Accounting method where expenses are recorded when cash is paid out, rather than when incurred.
CICA Handbook
The comprehensive guide published by the Canadian Institute of Chartered Accountants detailing accounting practices and standards in Canada.
Incorporated NFP Organizations
Nonprofit organizations that have undergone the process of incorporation, granting them legal identity separate from their members or directors.
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