Mark-to-market measures the current market value of the asset while the historical cost accounting principle measures the value of the original cost of an asset. Mark-to-market accounting and ...

As of December 26, 2014, 2 CFR 200 (Uniform Guidance) replaces the administrative, accounting, audit rules and principles currently included in the OMB Circulars, including A-21, A-110 and A-133. Your ...

A cost transfer is the assignment of an expense or expenditure (charge) to a federally or non-federally funded chart string that was initially recorded in another chart string. To comply with Uniform ...

Two types are the accounting principle change and accounting estimate change. Although both are considered accounting changes, the two are different. An accounting principle change occurs when a ...