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FINANCIAL ACCOUNTING Carlotta D'Este

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Accounting measures business activities, processes data into reports, and communicates results to decision makers.
There are two types of accounting: financial for external users like investors, creditors, and government agencies; managerial for internal use in budgeting, forecasting, and projections.
A business can be a proprietorship (single owner), partnership (two or more co-owners with mutual agency and unlimited liability), or corporation (owned by shareholders with limited personal liability).
International Financial Reporting Standards (IFRS) are formulated by the IASB, while GAAP is set by the FASB; both use a conceptual framework to define financial reporting objectives, users, and qualitative characteristics like relevance, faithful representation, comparability, verifiability, timeliness, and understandability.

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