ACCOUNTING STANDARDS EXECUTIVE COMMITTEE - ACSEC
It is the senior technical organization before within the AICPA that determines the AICPA’s technical policies related in financial reporting standards. It is now known as the FinREC. The organization is now recognized to make public statements on behalf of the AICPA without consent from its board.
POPULAR TERMS
Skimming
Skimming is an act used by identity thieves to capture the personal information of an individual through electronic means. A little electronic devi ...
Authorized Participant
Organization to undertake the responsibility of the underlying assets to create an ETF. It is usually a large organization like market makers.
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Cleanup Fund
Insurance term for final expenses connected to an individual following his death. It intends to shoulder the deceased’s final expenses includ ...
Cash Basis Taxpayer
Taxpayer who files income and deductions in the same year these are actually paid or received. Individuals cannot subtract receivables or promissor ...
Shelf Registration
Shelf Registration is a regulation under the Securities and Exchange Commission formally known as SEC Rule 415. It is used by companies to file a s ...
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