top 100 motorcycles in cairns (1)

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Top 100 Accounting in Cairns

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Accounting has evolved as human beings have
evolved and as the concepts of the accounting
subject are directly coined out from its most
fundamental principle of conservatism, it is not
difficult to see why the style of accounting at
every point in time has a direct link with the
age. As man has developed from a primitive age to
a modern interdependence age, living has advanced
from being subsistent as a hunter-gatherer to a
knowledge driven globalised world concept of
'effectiveness turning to greatness' and all
along with this evolution, self accounting with
the abacus has developed through stewardship
accounting to financial accounting and now
managerial accounting which has a focus on
decision making. The Financial Accounting
Standards Board (FASB) of the US which generally
standardised and strengthened the globally
adopted Generally Accepted Accounting Principles
(GAAP) took significant strides in the year 2012
to come together with the International
Accounting Standards Board (IASB) in a manner
termed as 'International Convergence'. Such a
convergence is expected to gradually harmonise
the GAAPs and the IFRS until they become one and
the same in a bid to stream line
corporate/company reports into a uniform process
globally.
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