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Standard Accounting Procedures

См. также в других словарях:

  • accounting standard — A definitive standard for financial accounting and reporting established in the form of a Statement of Standard Accounting Practice (SSAP) issued by the Accounting Standards Committee or, since 1990, a Financial Reporting Standard (FRS) issued by …   Accounting dictionary

  • Standard — 1. A rule or guideline. See *accounting standards and *auditing standards. 2. A defined level of attainment, proficiency, or quality. International, voluntary consensus standards and conformity assessment criteria for an activity or industry… …   Auditor's dictionary

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • standard — ▪ I. standard stan‧dard 1 [ˈstændəd ǁ ərd] noun 1. [countable, uncountable] a level of quality, skill, ability, or achievement by which someone or something is judged, and that is considered good enough to be acceptable: • The airline has… …   Financial and business terms

  • generally accepted accounting principles — See UK GAAP and US GAAP. Related links + Generally Accepted Accounting Principles (GAAP) USA Rules and procedures generally accepted wit …   Law dictionary

  • Generally Accepted Accounting Principles — (GAAP) USA Rules and procedures generally accepted within the accounting profession. The Financial Accounting Standards Board (FASB) is the body primarily responsible for developing rules governing US generally accepted accounting principles and… …   Law dictionary

  • Policies and Procedures — are a set of documents that describe an organization s policies for operation and the procedures necessary to fulfill the policies. They are often initiated because of some external requirement, such as environmental compliance or other… …   Wikipedia

  • acquisition accounting — The accounting procedures followed when one company is taken over by another. The fair value of the purchase consideration should, for the purpose of consolidated financial statements, be allocated between the underlying net tangible and… …   Accounting dictionary

  • acquisition accounting — The accounting procedures followed when one company is taken over by another. The fair value of the purchase consideration should, for the purpose of consolidated financial statements, be allocated between the underlying net tangible and… …   Big dictionary of business and management

  • Partnership accounting — When two or more individuals engage in an enterprise as co owners, the organization is known as a partnership. This form of organization is popular among personal service enterprises, as well as in the legal and public accounting professions. The …   Wikipedia

  • Social accounting — (also known as social and environmental accounting, corporate social reporting, corporate social responsibility reporting, non financial reporting, or sustainability accounting) is the process of communicating the social and environmental effects …   Wikipedia

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