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Accounting
Historical cost
Constant purchasing power
Management
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Key concepts
Accounting period
Accrual
Constant purchasing power
Economic entity
Fair value
Going concern
Historical cost
Matching principle
Materiality
Revenue recognition
Unit of account
Selected accounts
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Cash
Cost of goods sold
Depreciation / Amortization (business)
Equity
Expenses
Goodwill
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Profit
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Accounting standards
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Generally-accepted auditing standards
Convergence
International Financial Reporting Standards
International Standards on Auditing
Management Accounting Principles
Financial statements
Annual report
Balance sheet
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Equity
Income
Management discussion
Notes to the financial statements
Bookkeeping
Bank reconciliation
Debits and credits
Double-entry system
FIFO and LIFO
Journal
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Trial balance
Auditing
Financial
Internal
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Report
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People and organizations
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Luca Pacioli
Development
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Positive accounting
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Earnings management
Error account
Hollywood
Off-balance-sheet
Two sets of books
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Nepal Financial Reporting Standards (NFRS) are designed as a common global language for business affairs so that company accounts are understandable and comparable within Nepal. The rules are to be followed by accountants to maintain books of accounts which are comparable, understandable, reliable and relevant to users internal or external.
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planning and performance management systems, and providing expertise in financialreporting and control to assist management in the formulation and implementation...
The economy of Nepal is developing category and largely dependent on agriculture and remittances. Until the mid-20th century Nepal was an isolated pre-industrial...
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capital and most populous city of Nepal with 845,767 inhabitants living in 105,649 households as of the 2021 Nepal census and approximately 4 million...
individual financial firms. Unless they are set up exclusively for financial services, competition authorities and takeover panels are not listed. Financial intelligence...
controls over financialreporting. External auditors may also be engaged to perform other agreed-upon procedures, related or unrelated to financial statements...
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is a service provided by a bank or other financial institution that allows its customers to conduct financial transactions remotely using a mobile device...
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country. It adopts and develops the national auditing standards and develops accounting standards for the Securities and Exchange Commission of Pakistan...
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