Examlex
Cyber bullying is the use of the Internet and social media to harm people,primarily fellow students,in a deliberate,repeated,and hostile manner,has become some common that it is one of the most frequent issues being addressed by school administrators and legislators.
Reclassify Items
The process of moving accounting entries from one ledger or category to another to correct or clarify financial statements during the preparation process.
FASB-IASB Convergence
The ongoing efforts by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) to align their accounting standards and practices.
Lease Accounting
The process of recording and reporting financial transactions related to leases in the company's financial statements, following specific accounting standards.
U.S. GAAP
United States Generally Accepted Accounting Principles, a set of accounting rules and standards used in the United States for preparing financial statements.
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