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The Institute of Certified Public Accountants of Kenya (ICPAK) was established in 1978 by the laws of Kenya under CAP 531 [2] to regulate the activities of all Certified Public Accountants by ensuring credibility, professionalism and accountability in the accounting profession in Kenya. ICPAK members are employed across all sectors on the ...
The Institute of Chartered Accountants of Nigeria ( ICAN) is a professional accountancy body in Nigeria. It is one of the two professional accountancy associations with regulatory authority in Nigeria, the other being the Association of National Accountants of Nigeria (ANAN). [1] The relationship between the two organizations has been tense.
Credit risk is the possibility of losing a lender holds due to a risk of default on a debt that may arise from a borrower failing to make required payments. [1] In the first resort, the risk is that of the lender and includes lost principal and interest, disruption to cash flows, and increased collection costs.
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Glossary of mathematical symbols. A mathematical symbol is a figure or a combination of figures that is used to represent a mathematical object, an action on mathematical objects, a relation between mathematical objects, or for structuring the other symbols that occur in a formula. As formulas are entirely constituted with symbols of various ...
Common Era. Common Era ( CE) and Before the Common Era ( BCE) are year notations for the Gregorian calendar (and its predecessor, the Julian calendar ), the world's most widely used calendar era. Common Era and Before the Common Era are alternatives to the original Anno Domini (AD) and Before Christ (BC) notations used for the same calendar era.
As the Soviet Red Army approached Auschwitz in January 1945, toward the end of the war, the SS sent most of the camp's population west on a death march to camps inside Germany and Austria. Soviet troops entered the camp on 27 January 1945, a day commemorated since 2005 as International Holocaust Remembrance Day.
Anno Domini. Anno Domini inscription at Klagenfurt Cathedral, Austria. The terms anno Domini ( AD) and before Christ ( BC) [a] are used when designating years in the Julian and Gregorian calendars. The term anno Domini is Medieval Latin and means "in the year of the Lord" [1] but is often presented using "our Lord" instead of "the Lord", [2] [3 ...