Related Entries of the International Encyclopedia:

1. Financial Accounting Standards Board Statement No 52 A set of accounting rules governing offshore and multicurrency transactions, adopted in 1981 and mandatory for use by December 15, 1984. FASB 52 replaces Financial Accounting Standards Board Statement No. 8 (read this and re......
2. Financial Accounting Standards Board A private, non-profit organization concerned with formulating standards for financial accounting and reporting by U.S. industry. The FASB is independent of the American Institute of Certified Public Accountants (AICPA) and other professional bodies. In 1973 the FASB succeeded the Accounting Principl......
3. Yo-Yo Effect A condition that arises under the rules of Financial Accounting Standards Board Statement No. 8 (read this and related legal terms for further details) when a foreign company's total monetary assets differ from its t......
4. Annual Financial Reports Literature Review on Popular Annual Financial Reports (PAFR) In the Encyclopedia of Public Administration and Public Policy, [1] Joy A. Clay offers the following summary about the topic of Popular Annual Financial Reports (PAFR): Popular reporting has become a means of providing important [...]...
5. Issuer Contents Issuer Issuer in the United States financial law An issuer is an entity whose securities are registered under section ... Read more...
6. Managerial Accouting Contents Managerial Accouting Managerial accounting deals with cost-profit-volume relationships, efficiency and productivity, planning and control, pricing decisions, capital budgeting, and ... Read more...
7. Foreign Entity Within the meaning of financial Accounting Standards Board Statement No. 8 (read this and related legal terms for further details) relative to accounting for foreign currency transactions, aforeign entity is an affiliate......
8. Functional Currency The currency primarily employed by a multinational firm in its principal transactions. Normally this is the currency of the nation in which the firm is based. See financial accounting standards board Statement No. 52.......
9. Fund Balance Literature Review on Accounting: Fund Balance and Net Position In the Encyclopedia of Public Administration and Public Policy, [1] Dean Michael Mead offers the following summary about the topic of Fund Balance and Net Position in Accounting: Financial position—the status of a [...]...
10. Income Taxation Contents Income Taxation Income Taxation as a Specialized Area of Accounting One of the specialized area of accounting is income ... Read more...
11. Financial Accounting Financial accounting includes information disseminated to parties that are not part of the enterprise proper—stockholders, creditors, customers, suppliers, regulatory commissions, financial analysts, and trade associations—although the information is also of interest to the [...]...
12. Accounting Standards International Accounting Standards International accounting standards are promulgated by the International Accounting Standards Board (IASB) and the International Standards Committee (IASC). The IASB is the the "independent standard-setting body" of the International Financial [...]...
13. Financial Stability Board Financial Stability Board (FSB) This section provides an overview of financial stability board (fsb) within the legal context of Monetary Institutions in international economic law, with coverage of Architecture. Resources Further Reading Eva Hüpkes, "Financial Stability Board [...]...
14. Auditing Of the various specialized areas of accounting that exist, the three most important are auditing, income taxation, and nonbusiness organizations. Auditing is the examination, by an independent accountant, of the financial data, accounting records, business documents, and other pertinent [...]...
15. Financial Statement Literature Review on Financial Statement Analysis In the Encyclopedia of Public Administration and Public Policy, [1] Martin Ives offers the following summary about the topic of Financial Statement Analysis: Financial statement analysis allows the analyst to assess an entity's [...]...
16. The Conference Board The Conference Board in relation with International Trade In the context of trade organizations, Christopher Mark (1993) provided the following definition of The Conference Board: An organization of senior executives from various industries worldwide that sponsors conferences and reports on [...]...
17. Asian Financial Crisis Asian Financial Crisis (1997–98) Note: there is more information on the Asian/Chinese legal Encyclopedia. Notion of of Asian Financial Crisis (1997–98): Triggered by the collapse of the Thai baht, the crisis threatened to lead to global economic meltdown, but was ultimately limited [...]...
18. Appeals Board The Appeals Board (OEEC) Name The Appeals Board (OEEC) is the standarized name of one of the International Courts and Tribunals (see the entries in this legal Encyclopedia about court rules and procedural law for more information on some aspects of the Appeals Board (OEEC) in international law)....
19. FASB FASB in Financial Law Concept of FASB in this field: Financial Accounting Standards Board. Sets accounting standards for public and private companies. Interest Rate Swap: A contract between two parties, wherein the first counterparty agrees to make fixedrate interest payments to the second [...]...
20. NATO Appeals Board The NATO Appeals Board Name The NATO Appeals Board is the standarized name of one of the International Courts and Tribunals (see the entries in this legal Encyclopedia about court rules and procedural law for more information on some aspects of the NATO Appeals Board in international law)....
21. OECD Appeals Board The OECD Appeals Board Name The OECD Appeals Board is the standarized name of one of the International Courts and Tribunals (see the entries in this legal Encyclopedia about court rules and procedural law for more information on some aspects of the OECD Appeals Board in international law)....
22. On-board Bill of Landing On-board B/l in International Trade Meaning of On-board B/l, according to the Dictionary of International Trade (Global Negotiator): A marine transport document indicating that the shipped goods have been loaded on the carrying vessel....
23. Accounting Period Resources See Also Annual accounting period Fiscal year...
24. Performance Reporting Literature Review on Performance Reporting In the Encyclopedia of Public Administration and Public Policy, [1] William Earle Klay and Ki Woong Cho provide the following summary about the topic of Performance Reporting: Performance reporting conveys information about activities, [...]...
25. Balance Sheet The Balance Sheet Of the two traditional types of financial statements, the balance sheet relates to an entity's position, and the income statement relates to its activity. The balance sheet provides information about an organization's assets, liabilities, and owners' equity as of a [...]...
26. Pensions Under-Funding Literature Review on Pensions: Under-Funding In the Encyclopedia of Public Administration and Public Policy, [1] Paul J.M. Klumpes and Liyan Tang provide the following summary about the topic of Pensions: Under-Funding: This entry outlines the limitations of existing accrual-based [...]...
27. Assets and Liabilities Contents Assets and Liabilities Assets and Liabilities Definitions Assets and Liabilities are terms used in economics and accounting. Assets represent ... Read more...
28. Public Companies Public Companies In the United States, public companies are subject to the reporting requirements of the Securities Exchange Act of ... Read more...
29. Cash Flow Forecasting Literature Review on Cash Flow Forecasting In the Encyclopedia of Public Administration and Public Policy, [1] William R. Voorhees and Jeongwoo Kim provide the following summary about the topic of Cash Flow Forecasting: Cash flow forecasting is the process of identifying future cash [...]...
30. Arthur Andersen Arthur Andersen Once a highly respected company, Arthur Andersen no longer exists having gone bankrupt in the wake of the ... Read more...
31. Financial Paper Short-term, unsecured promissory notes issued by finance companies. The funds raised by the sale of financial paper are loaned out to commercial firms to finance inventories and current receivables.......
32. Foreign Currency Statement A financial statement prepared using a functional currency other than that in which the firm customarily reports.......
33. Export Control Statement A notation required to be entered upon the shipping documents of virtually all commercial exports leaving the United States. A statement for certain licensed commodities, for example, reads: "These commodities licensed by the United States for ultimate destination (name of country). Diversion c......
34. Financial Risk The risk borne by an exporter that his foreign customer may be unable or unwilling to pay for the merchandise purchased; the financial risk relates purely to commercial considerations and not to such "political" risks as expropriation or inconvertibility of currency.......
35. Financial Solidarity A component principle of the Common Agricultural Policy (read this and related legal terms for further details) of the European Economic Community.......
36. Barge-On-Board A method for the carriage of ocean cargo employing a large capacity barge that is loaded at river, lake, or harbor points and towed to an ocean port where the barge is lifted aboard an oceangoing vessel for transport abroad. Upon arrival at the port of destination, the barge is discharged into the h......
37. On Board Bill Of Lading An ocean bill of LADING (read this and related legal terms for further details) bearing the carrier's endorsement "on board" or words of like import stipulating that the cargo covered by the bill of lading ......
38. False Statement Introduction to False Statement False Statement, something that is presented as being true but is actually false." (1) Resources Notes and References Information about "https://lawin.org/encarta-encyclopedia/" title="Microsoft Encarta Online Ency......
39. Financial Law Spanish Translation of financial lawThis is the legal translation of English to Spanish in relation to financial law and / or a definition of this topic: Derecho Financiero (in Spanish, without translation of the dictionary entry)....
40. Financial Reporting Traditionally, the function of financial reporting was to provide proprietors with information about the companies that they owned and operated. Once the delegation of managerial responsibilities to hired personnel became a common practice, financial reporting began to focus on stewardship, [...]...
41. Financial Crises Financial Crises Further ReadingA concise encyclopedia of the United Nations (including Financial Crises , H Volger, KA Annan -2010) The Oxford Handbook on the United Nations (TG Weiss - 2007) International Law: A Dictionary (including Financial Crises , Boczek, Boleslaw Adam -2005) ...
42. Financial Asset Spanish Translation of financial assetThis is the legal translation of English to Spanish in relation to financial asset and / or a definition of this topic: Activo Financiero (in Spanish, without translation of the dictionary entry)....
43. Financial Income Spanish Translation of financial incomeThis is the legal translation of English to Spanish in relation to financial income and / or a definition of this topic: Renta Financiera (in Spanish, without translation of the dictionary entry)....
44. Financial Sanctions Financial Sanctions in 2011 United States views on international law (based on the document "Digest of U.S. Practice in International Law"): On October 11, 2011, FinCEN issued a final rule to implement section 104(e) of CISADA. 76 Fed. Reg. 62,607 (Oct. 11, 2011). This final rule [...]...
45. Financial Rules Sec Rules Implementing Dodd-frank in 2013 United States views on international law [1] in relation to Sec Rules Implementing Dodd-frank: (As reviewed in this legal encyclopedia in relation to international law issues in the year 2012) at 410-12, the U.S. Securities and Exchange Commission [...]...
46. Financial Condition Literature Review on Financial Condition In the Encyclopedia of Public Administration and Public Policy, [1] Jane Beckett-Camarata offers the following summary about the topic of Financial Condition: This entry describes local government financial condition, its importance, and discusses [...]...
47. Financial Emergencies Literature Review on Financial Emergencies In the Encyclopedia of Public Administration and Public Policy, [1] Jane Beckett-Camarata offers the following summary about the topic of Financial Emergencies: This entry provides a comprehensive description of local government financial [...]...
48. Financial Engineering Distributed Parameter Systems Control and Its Applications to Financial Engineering, the Law and other Social Sciences The chapter analyzes differential flatness theory for the control of single asset and multi-asset option price dynamics, described by PDE models. Through these control [...]...
49. Financial Investing Applying Artificial Intelligence to Financial Investing, the Law and other Social Sciences Artificial intelligence techniques have long been applied to financial investing scenarios to determine market inefficiencies, criteria for credit scoring, and bankruptcy prediction, to name a few. While [...]...
50. Financial Regulation Financial Regulation in International Economic Law In international economic law, financial regulation includes the following legal areas, with coverage in this world legal encyclopedia: li> International Standards Banking Core Principles Insurance Core Principles Standards for Market Actors...
51. Financial Instruments Financial Instruments in Private International Law This section contain conflict of laws information and cross references related to financial instruments on some major countries and additional jurisdictions. It covers key issues involved when citizens face international situations. [...]...
52. Financial Loss Resources See Also Further Reading Information related to financial loss in the Max Planck Encyclopedia of International Law(MPEPIL), Germany, United Kingdom...
53. Financial Policy Resources See Also Economic Development Social development...
54. Financial Institution Resources See Also Finance Consumer Credit Negotiable Instrument Securities Financial Regulation Corporate Finance...
55. Financial System Resources See Also Finance Consumer Credit Negotiable Instrument Securities Financial Regulation Corporate Finance...
56. Financial Administration Resources See Also Government Government Contract Local Government Public Administration Administrative Law Public Law...
57. Financial Management Resources See Also Government Government Contract Local Government Public Administration Administrative Law Public Law...
58. Standards Agreement Officially, the Agreement on Technical Barriers of Trade, an understanding among trading nations arising from the Tokyo Round of trade negotiations, signed at Geneva in April 1979, with the object of eliminating so-called technical barriers to trade. U. S. participation in the agreement is authorize......
59. Financial Resource Management Literature Review on (Local Government) Financial Resource Management In the Encyclopedia of Public Administration and Public Policy, [1] Kenneth A. Klase offers the following summary about the topic of (Local Government) Financial Resource Management: Financial resource management in [...]...
60. Financial Action Task Force Financial Action Task Force (FATF) This section provides an overview of financial action task force (fatf) within the legal context of Monetary Institutions in international economic law, with coverage of Architecture. Resources Further Reading Riccardo Sansonetti, "Financial Action Task [...]...
61. Financial Leasing (Uniform Law) Financial Leasing (Uniform Law) in Private International Law This section contain conflict of laws information and cross references related to financial leasing (uniform law) on some major countries and additional jurisdictions. It covers key issues involved when citizens face international [...]...
62. Financial Institution Mergers Financial Institution Acquisitions and Mergers regarding Banking Law This content deals with legal and regulatory aspects of Financial Institution Acquisitions and Mergers covered in connexion with financial law and banking / lending Institutions....
63. International Standards for Constitutional Religious Freedom Protections Contents International Standards for Constitutional Religious Freedom Protections Several countries in the world are or soon will be drafting new ... Read more...
64. Fob Free on Board Fob Free on Board in International Trade Meaning of Fob Free on Board, according to the Dictionary of International Trade (Global Negotiator): FOB is the oldest Incoterms and together with CIF the most widely used with sea transport. The seller delivers the goods by placing them on board the [...]...
65. Federal Reserve Board Concept of Federal Reserve Board Note: explore also the meaning of this legal term in the American Ecyclopedia of Law. Resources See Also Political Economy Public Policy...
66. Statement Statement/Heading Specificity in Legal Information Retrieval The following is a basic concept of Statement/Heading Specificity in relation to information retrieval. In addition to this, Statement/Heading Specificity may be applied to legal texts, including case law, legislation and scholarly [...]...
67. Income Statement Contents The Income Statement The traditional activity-oriented financial statement issued by business enterprises is the income statement. Read about income ... Read more...
68. Statement of Work Statement of Work (SOW) in International Trade Meaning of Statement of Work (sow), according to the Dictionary of International Trade (Global Negotiator): A Statement of Work is a document that describes what needs to be done in the agreed contract. Usually, the SOW is written in a precise and [...]...
69. Statehold Statement Statement in 2011 United States views on international law (based on the document "Digest of U.S. Practice in International Law"): At the time of enactment, President Bush stated that if Section 214 were construed to impose a mandate, it would "impermissibly interfere with the [...]...
70. Account Statement Description of Account Statement In this reference work, account statement is a sort of the Banking category. Resources See Also Statement Of Account Banking...
71. Financial Aid Resources See Also Further Reading Information related to financial aid in the Max Planck Encyclopedia of International Law(MPEPIL), Germany, United Kingdom...
72. Annual Statement Annual Statement Resources See Also Annual report...
73. Policy Statement Resources See Also Document Information Science Research Investigation Legal Research Study...
74. Financial Services Financial Services and the World Trade Organization Financial Services in relation to the World Trade Organization (WTO) covers several issues. European Passport and Europe There is an entry on european passport in the European legal encyclopedia. This section provides an overview of financial [...]...
75. Financial Inclusion Financial Inclusion, Content, and Information Technologies in Latin America, the Law and other Social Sciences While the current scientific literature is quite scarce for most of the developing world, several leading researchers have made great strides in understanding the role of cyber [...]...
76. Financial Stability This section provides an overview of financial stability within the legal context of Recognised Policies Protecting Domestic Policy Space in international economic law, with coverage of Protecting Domestic Policy Space (Principles). Resources Further Reading Nina Reiser, "Financial [...]...
77. Agreed Statement of Facts Resources See Also Case agreed on under Case Declaratory judgment Stipulation...
78. Financial Sector Resources See Also Saving Loan Deregulation...
79. Financial Market Resources See Also Trade Market White Market Financial Market Trade Law Competition Law...
80. XML Standards for Legislation Contents XML Standards for Legislation Introduction to Standards for Legislation: Legal XML Extensive research efforts (specially from the AI and ... Read more...
81. Standards Standards in Legal Information RetrievalThe following is a basic concept of Standards in relation to information retrieval. In addition to this, Standards may be applied to legal texts, including case law, legislation and scholarly works. Standards are codes of practice on which participants in [...]...
82. Standards Code Standards Code and the GATT Policy Negotiations In relation to the GATT Policy Negotiations, Christopher Mark (1993) provided the following explanation and/or definition of Standards Code: Formally known as the Agreement on Technical Barriers to Trade. A GATT Codenegotiated during the Tokyo [...]...
83. Standards of Conduct Literature Review on (Ethics) Standards of Conduct In the Encyclopedia of Public Administration and Public Policy, [1] Jeremy F. Plant offers the following summary about the topic of (Ethics) Standards of Conduct: Standards of conduct are statements of right behavior intended to guide the [...]...
84. Nuclear Nonproliferation End-user Statement Nuclear Nonproliferation In relation to the international law practice and nuclear nonproliferation in this world legal Encyclopedia, please see the following section: Arms Control, Disarmament, and Nonproliferation About this subject:Nuclear Safety Note: there is detailed [...]...
85. Trade Standards Regulatory Barriers to Trade: Regulations and Standards This section provides an overview of regulatory barriers to trade: regulations and standards within the legal context of Harmonization, Equivalence and Mutual Recognition in international economic law, with coverage of Domestic Regulation [...]...
86. Labor Standards The Impact of Labour Standards This section provides an overview of the impact of labour standards within the legal context of Impact of Domestic Regulation on Trade in Goods, Services and on Investment in international economic law, with coverage of Domestic Regulation (Behind the Borders) [...]...
87. International Standards This section provides an overview of international standards within the legal context of Financial Regulation in international economic law, with coverage of Monetary and Financial Regulation (Main Regulatory Areas)....
88. Standards in Investment Law Minimum Standards in Investment Law in International Economic Law In international economic law, minimum standards in investment law includes the following legal areas, with coverage in this world legal encyclopedia: li> Non-Arbitrariness Fair and Equitable Treatment (FET) Full Protection [...]...
89. Sample letter: Request for bank statement Contents Sample letter: Request for bank statement To, The Bank Manager Name of bank Address of branch Date Dear Sir, ... Read more...
90. Accounting Accounting Definition Accounting may be defined as the process of identifying, measuring, recording (see Bookkeeping), and communicating economic information about an organization or other entity, in order to permit informed judgments by users of the information. Introduction [...]...
91. International Labour Standards International labour standards in the International Trade Union Rights Area Definition of International labour standards provided by ITUC-CSI-IGB: Principles and norms related to labour matters, primarily codified in the Conventions and the Recommendations of the International Labour [...]...
92. Standards for Market Actors This section provides an overview of standards for market actors within the legal context of Financial Regulation in international economic law, with coverage of Monetary and Financial Regulation (Main Regulatory Areas). Resources Further Reading Rashid Bahar, "Standards for Market [...]...
93. International Standards Organization International Standards Organization (ISO) This section provides an overview of international standards organization (iso) within the legal context of Standard-Setting Organizations in international economic law, with coverage of Architecture. Resources Further Reading Olia Kanevskaia, [...]...
94. International Regulatory Standards Regulatory Minimum Standards This section provides an overview of minimum standards within the legal context of Regulatory Approaches in international economic law, with coverage of...
95. Area-standards Picketing Description of Area-standards Picketing In this reference work, area-standards picketing is a sort of the Labor law category. Resources See Also Labor law...
96. Accounting Law Introduction This entry provides an overview of the legal framework of accounting law, with a description of the most significant features of accounting law at international level. Related Work and Conclusions Resources See Also References (Papers) Sec Filings, Regulatory Deadlines, And [...]...
97. Accounting for Nonbusiness Organizations Contents Accounting for Nonbusiness Organizations Accounting for nonbusiness organizations, such as universities, hospitals, churches, trade and professional associations, and government ... Read more...
98. Accounting Principles Contents Accounting Principles Accounting as it exists today may be viewed as a system of assumptions, doctrines, tenets, and conventions, ... Read more...
99. Reserve Accounting The practice whereby a bank posts reserves against its asset balances. The percentage of reserves is prescribed by the Federal Reserve system and varies from time to time as an instrument of monetary policy. There are two schemes for reserve accounting: 1. Lagged reserve accounting. Reserves are po......
100. Bases of Government Accounting Contents Bases of Government Accounting Accounting (cash basis and accrual basis) In French: Comptabilité (de caisse et d’exercice)) Government accounting ... Read more...
101. Accrual Accounting Method Description of Accrual Accounting Method In this reference work, accrual accounting method is a sort of the Accounting category. Description of Accrual Accounting Method Resources See Also Accounting Method Resources See Also Cash-Basis Accounting Method Internal Revenue Taxation Accounting...
102. Capitalization Accounting Method Description of Capitalization Accounting Method In this reference work, capitalization accounting method is a sort of the Accounting category. Resources See Also Accrual Accounting Method Internal Revenue Taxation Accounting...
103. Accounting for Fruits Description of Accounting for Fruits In this reference work, accounting for fruits is a sort of the Civil law category. Resources See Also Civil law...
104. Accounting Lawsuit Introduction This entry provides an overview of the legal framework of accounting lawsuit, with a description of the most significant features of accounting lawsuit at international level. Related Work and Conclusions Resources See Also References (Papers) Materials On Accounting For Lawyers. [...]...
105. Accrual Accounting Resources See Also Accounting...
106. Accrual Method of Accounting Resources See Also Accounting...
107. Annual Accounting Period Resources See Also Accounting period...
108. Cost Accounting Resources See Also Bookkeeping Accounting Accounting Ethics Public Accountant Accounting Principles...
109. Human Resources Accounting Resources See Also Education Policy Training Policy...
110. Labor Accounting System Resources See Also Labor Employment Law International Labor Law Industrial Safety Labour Labor Right Labor Policy...
111. National Accounting Resources See Also National Income National Accounts Expenditure Gross National Income Net National Income...
112. Social Accounting Resources See Also Social Policy Social Development Sociology Public Policy Social Law...
113. Public Accounting Resources See Also Taxation Public Finance Public Policy Tax Law Financial Regulation...
114. Generally Accepted Accounting Principles Literature Review on Generally Accepted Accounting Principles (GAAP) In the Encyclopedia of Public Administration and Public Policy, [1] Catherine L. Staples offers the following summary about the topic of Generally Accepted Accounting Principles (GAAP): Generally accepted accounting [...]...
115. Impact of Preferential Trade Agreements on Standards Impact of Preferential Trade Agreements on Regulation and Standards This section provides an overview of impact of preferential trade agreements on regulation and standards within the legal context of Harmonization, Equivalence and Mutual Recognition in international economic law, with [...]...
116. Board Board, Majority From the book The Clergyman's Hand-book of Law, about Board, Majority (1): Two of the three members of a school board have no authority to act by themselves, and their individual agreement to dismiss a teacher is void. A school board can only act at a duly called meeting of [...]...
117. Board of Governors Spanish Translation of board of governorsThis is the legal translation of English to Spanish in relation to board of governors and / or a definition of this topic: Patronato (in Spanish, without translation of the dictionary entry)....
118. On-board Notation On-board Notation in International Trade Meaning of On-board Notation, according to the Dictionary of International Trade (Global Negotiator): Loading information shown on on-board B/Ls. The on-board notation should slow the date that the goods were actually loaded, and should be initialed by [...]...
119. Board Control Board, Control From the book The Clergyman's Hand-book of Law, about Board, Control (1): When the laws of the organization give control of matters to the board of trustees, the majority of the members of the church can not control the action of the trustees contrary to the usages and [...]...
120. Adjustment Board Description of Adjustment Board Resources See Also Board of adjustment Resources See Also Zoning Planning...