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Accountancy (profession) or accounting (methodology) is the measurement, disclosure or provision of assurance about information that helps managers and other decision makers make resource allocation decisions. Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded, classified, summarized, interpreted, and communicated. Auditing, a related but separate discipline, is the process whereby an independent auditor examines an organization's financial statements and accounting records in order to express an opinion—that conveys reasonable but not absolute assurance—as to the truth and fairness of the statements and the accountant's adherence to Generally Accepted Accounting Principles, in all material respects. At the heart of accounting is the measurement of financial transactions which are transfers of legal property rights made under contractual relationships. Non-financial transactions are specifically excluded due to conservatism and materiality principles.
Practitioners of accountancy are known as accountants. There are many professional bodies for accountants throughout the work. Many allow their members to use titles indicating their membership. Examples are Chartered Accountant and Certified Public Accountant.
Accountancy attempts to create accurate financial reports that are useful to managers, regulators, and other stakeholders such as shareholders, creditors, or owners. The day-to-day record-keeping involved in this process is known as bookkeeping.
More on [ Accountancy ]
Associations :: Banks and Institutions
Unclaimed Money :: Personal Finance
World War II :: Art and Antiquities
Holocaust :: Twentieth Century
Unclaimed Property :: Public Records
Conference on Jewish Material Claims Against Germany - Works to secure compensation and restitution for survivors of the Holocaust and heirs of victims.
Meta Description: [ Conference on Jewish Material Claims Against Germany - providing a measure of justice to Jewish victims of Nazism worldwide for more than 50 years. ]
Database of Unclaimed Swiss Bank Acoounts and Other Holocaust-Era Assets - Lists purchasers of unclaimed policies.
Dormant Accounts Website of the Swiss Bankers Association - Process to allow Nazi victims or their heirs to claim assets deposited in Swiss banks before and during World War II.
Holocaust Claims Processing Office of the New York State Banking Department - Assists victims of the Holocaust and their heirs in the recovery of bank accounts, insurance policies and art stolen or looted as a result of persecution by Nazi Germany.
Meta Description: [ The Holocaust Claims Processing Office of the New York State Banking Department assists victims of the Holocaust and their heirs in the recovery of bank accounts, insurance policies and art stolen or looted as a result of persecution by Nazi Germany. ]
International Commission on Holocaust Era Insurance Claims - Established October 1998 by the National Association of Insurance Commissioners in cooperation with several European insurance companies, European regulators, representatives of several Jewish organizations, and the State of Israel, to establish a just process that will address the issue of unpaid insurance policies issued to victims of the Holocaust.
Nationalfonds der Republik Österreich - Austrian General Settlement Fund for Victims of National Socialism.
Meta Description: [ The home page of the National Fund of the Republic of Austria for Victims of National Socialism provides information about compensation payments and activities both of the National Fund and the General Settlement Fund for Victims of National Socialism. ]
Presidential Commission on Holocaust Assets in the US - Mission is to present a thorough historical record of the collection and disposition of the assets of Holocaust victims that came into the possession or control of the Government of the United States.
Meta Description: [ To present a thorough historical record of the collection and disposition of the
assets of Holocaust victims that came into the possession or control of the Government of the United States. ]
State Department - Links to US statements on Holocaust assets.
UK Government Enemy Property Payment Scheme - British Government's Payment Scheme allowing victims of Nazi persecution to apply for compensation for the seizure of assets, in the United Kingdom during the Second World War under the Trading With the Enemy legislation.
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