Examlex
Lecture is a preferred method of instruction in Brazil because power distance is high and trainees dislike arguing with each other.
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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