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industry practices

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

Industries that are regulated by the government often have prescribed reporting requirements that carry over to the generally accepted reporting formats for financial reporting. Today, the Accounting Standards Codification includes sections that provide guidance for the financial statements in industries such as airlines, insurance, agriculture, and regulated operations.

Dictionary

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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