-
1 generally accepted international practice
Politics english-russian dictionary > generally accepted international practice
-
2 Generally Accepted Accounting Practice
сокр. GAAP учет, брит. oбщепринятая практика учета (совокупность документов, регулирующих учет в Великобритании, имеющих статус законов, а также разрабатываемых профессиональными организациями; к документам, регулирующим учетную практику, относятся: законы о компаниях, стандарты, требования биржи ценных бумаг, рекомендации учетных организаций, Европейские директивы и международные стандарты)Syn:See:accounting practice, Companies Acts, Financial Reporting Standards, Institute of Chartered Accountants of Scotland, Chartered Institute of Management Accountants, International Financial Reporting Standards, accounting practice, resource accounting* * *Англо-русский экономический словарь > Generally Accepted Accounting Practice
-
3 Generally Accepted Accounting Principles
док.сокр. GAAP учет общепринятые принципы бухгалтерского учета, ГААП, ОПБУа) (в широком смысле: принципы ведения финансового учета и представления отчетности, которые на данный момент времени признаются базой для составления отчетности, корректно отражающей экономическое положение фирмы; не существует единого документа или набора документов, в которых были бы сформулированы эти принципы)See:accounting concepts, conceptual framework, Generally Accepted Auditing Standards, International Accounting Standards, International Financial Reporting Standards, big GAAP, little GAAPб) амер. (в узком смысле: правила ведения финансового учета и представления отчетности, соблюдения которых требует Комиссия по ценным бумагам и биржам; обязательны для тех компаний, чьи акции котируются на фондовом рынке; эти правила определяются не самой комиссией, а негосударственными профессиональными объединениями бухгалтеров и финансовых руководителей)See:Securities and Exchange Commission, Financial Accounting Standards Board, American Institute of Certified Public Accountants, American Accounting Association, Committee on Accounting Procedure, Governmental Accounting Standards Board, statutory accounting principlesв) брит. (правила ведения финансового учета и представления отчетности, утвержденные стандартами бухгалтерского учета и законами о компаниях)Syn:Generally Accepted Accounting Practice, generally accepted accounting principles of the United KingdomSee:Financial Reporting Standards, Statement of Standard Accounting Practice, Companies Act 1985, Companies Act 1989
* * *
abbrev.: GAAP generally accepted accounting principles общепринятые принципы и правила бухгалтерского учета в США; устанавливаются с 1973 г. Советом по финансовым учетным стандартам (независимая саморегулирующаяся организация) в форме "FASB opinions", Советом по принципам бухгалтерского учета (APB opinions) или Американским институтом дипломированных (сертифицированных) бухгалтеров; см. Accounting Principles Board;* * *Англо-русский экономический словарь > Generally Accepted Accounting Principles
-
4 practice
1. n1) практика; опыт; навык2) деятельность, занятие; метод; система•- administrative practice
- anticompetitive practice
- business practice
- commercial practice
- common practice
- concerted practice
- contractual practice
- corrupt practice
- current practice
- diplomatic practice
- economic practices
- established practice
- fair employment practice
- financial practice
- foreign exchange practice
- general practice
- generally accepted international practice
- human rights practices
- improved agricultural practices
- in practice
- in world practice
- international practice
- judicial practice
- management practices
- monopoly practice
- predatory practices
- prevalent practice
- restrictive practices in industry
- revolutionary practice
- running practice
- sharp practice
- social practice
- standard practice
- trade practice
- trading practice
- traditional practice
- treaty practice
- unacceptable practice
- unfair competitive practices
- unfair employment practice
- unlawful practice
- wide practice
- working practice 2. v1) применять; практиковать2) действовать; заниматься чем-л. -
5 standard
1. n1) стандарт, норма, норматив2) образец; эталон3) pl технические условия; технические требования5) проба (драгоценного металла)
- ABC standard
- acceptable standard
- accepted standard
- accounting standards
- applicable standard
- approved standard
- automatic standard
- basic standards
- basic reference standard
- branch standard
- commercial standard
- company standard
- consumption standard
- contractual standard
- cost standards
- credit standards
- current standard
- design standard
- direct labour standard
- double standard
- draft standard
- economic standards
- engineering standard
- enterprise standard
- environmental standards
- established standard
- existing standard
- factory standard
- fiat standard
- fiduciary standard
- flexible standard
- general standard
- Generally Accepted Auditing Standards
- gold standard
- gold-bullion standard
- gold-coin standard
- gold-exchange standard
- guaranteed standard
- health protection standards
- high standard
- home standards
- industrial standard
- industry standard
- international standard
- International Accounting Standards
- International Auditing Standards
- labour efficiency standard
- labour performance standard
- lax standards
- legal standard
- lending standards
- limping standard
- living standard
- loading standards
- local standard
- loose standards
- lot quality standard
- maintainability standard
- managerial performance standard
- mandatory standard
- manufacturing standard
- marketing standard
- metallic standard
- metric standard
- minimum standards
- monetary standard
- national standard
- normal standard
- occupational standards
- operating standards
- outdated standard
- output standard
- packing standards
- paper standard
- parallel standard
- performance standard
- permissive standard
- precise standard
- price standard
- product standard
- production standard
- productivity standard
- professional standard
- prohibitory standard
- qualitative standard
- quality standard
- recognized standard
- recommended standard
- replacement-cost standard
- safety standards
- silver standard
- single standard
- state standard
- statutory standard
- stringent standards
- summary standards
- synthetic time standard
- target standard
- tariff standard
- technical standards
- temporary standard
- tentative standard
- tight standards
- time standard
- trading standard
- universal standard
- unloading standards
- up-to-date standard
- voluntary standard
- weight standard
- working standard
- workmanship standard
- world standard
- standard of accumulation
- standard of alloy
- standard of auditing
- standard of behaviour
- standard of conduct
- standard of consumption
- standard of emergency funds
- standards of fairness
- standard of good practice
- standard of life
- standard of living
- standards of manufacturing
- standard of money
- standard of prices
- standard of quality
- standard of safety
- standard of usage
- standard of value
- standard of workmanship
- above the standard
- according to standard
- at the established standard
- below the standard
- by European standards
- up to standard
- abandon the gold standard
- be above the world standards
- be below the world standards
- be up to standard
- bypass international standards
- come under a standard
- comply with a standard
- conform to a standard
- depart from the gold standard
- devise international standards
- fall below the standard
- introduce standards
- lay down standards
- make to standard
- promulgate new standards
- raise standards
- reach market standards
- revise standards
- serve as a standard
- set standards
- violate a standard2. adjEnglish-russian dctionary of contemporary Economics > standard
-
6 principle
n1) принцип, основа, закон2) основное правило, принцип, норма•
См. также в других словарях:
Generally Accepted Accounting Principles (UK) — The Generally Accepted Accounting Practice in the UK, or UK GAAP, are the overall body of regulation establishing how company accounts must be prepared in the United Kingdom. This includes not only accounting standards, but also UK company… … Wikipedia
Generally Accepted Accounting Principles — (GAAP) is the standard framework of guidelines for financial accounting. It includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial… … Wikipedia
Generally Accepted Accounting Principles (United States) — In the U.S., generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly traded and… … Wikipedia
Generally Accepted Accounting Principles — GAAP Rules, guidance, and concepts for accounting practices and the content of *financial statements. GAAP covers the Recognition, *measurement, Reporting, and *disclosure of accounting items, and it is derived from several sources: *financial… … Auditor's dictionary
generally accepted accounting principles — GAAP In the USA, the rules, accounting standards, and accounting concepts followed by accountants in measuring, recording, and reporting transactions. There is also a requirement to state whether financial statements conform with GAAP. In the UK… … Accounting dictionary
International Organization of Supreme Audit Institutions — Abbreviation INTOSAI Motto Experientia Mutua Omnibus Prodest, Mutual experience benefits all Formation 1953 Type IGO H … Wikipedia
International Financial Reporting Standard — (IFRS) an internationally recognised public sector accounting standard. The UK government is currently considering when to give effect to the IFRS, with the scheduled date for adoption being 1 January 2010. Related links accounting period … Law dictionary
International Financial Reporting Standards — International Financial Reporting Standard (IFRS) an internationally recognised public sector accounting standard. The UK government is currently considering when to give effect to the IFRS, with the scheduled date for adoption being 1 January… … Law dictionary
international law — the body of rules that nations generally recognize as binding in their conduct toward one another. Also called law of nations. Cf. private international law, public international law. [1830 40] * * * Body of legal rules, norms, and standards that … Universalium
international relations — a branch of political science dealing with the relations between nations. [1970 75] * * * Study of the relations of states with each other and with international organizations and certain subnational entities (e.g., bureaucracies and political… … Universalium
International Federation of Gynecology and Obstetrics — The International Federation of Gynecology and Obstetrics, usually just FIGO as the acronym of its French name Fédération Internationale de Gynécologie et d Obstétrique, founded in 1954 is a worldwide NGO organisation representing obstetricians… … Wikipedia