-
1 monetary measurement convention
учет правило денежного измерения* (заключается в том, что в финансовой отчетности должны отражаться только те хозяйственные операции, которые могут быть измерены в денежных единицах, т. е. в финансовой отчетности не отражаются такие активы, как высококвалифицированные работники, постоянные клиенты и т. п.)Syn:See:Англо-русский экономический словарь > monetary measurement convention
-
2 monetary measurement
учет денежное измерение [выражение\] (измерение в денежных единицах, обеспечивающее сопоставимость разнородных хозяйственных процессов и активов)Syn:Ant:See: -
3 monetary unit assumption
учет допущение о денежной единице* (допущение о том, что в отчетности могут отражаться только операции и события, которые имеют денежную оценку; предоставление информации в денежной форме избавляет пользователя от большого количества нерелевантной информации; c применением денежного измерителя связана необходимость корректировки на текущую стоимость денежной единицы при прогнозировании или ином анализе показателей во времени)Syn:See:Англо-русский экономический словарь > monetary unit assumption
-
4 accounting conventions
учет (традиционные) правила бухгалтерского учета (методы и процедуры, применяемые в практике бухгалтерского учета, которые основываются на сложившихся традициях ведения бухгалтерского учета; некоторые из традиционных правил не рекомендуется применять из-за их несоответствия современным требованиям к бухгалтерскому или налоговому учету)See:monetary measurement convention, accounting principles, accounting basis, accounting standards, accounting concepts 2)* * *Англо-русский экономический словарь > accounting conventions
См. также в других словарях:
monetary measurement convention — The accounting convention that transactions are only recognized in financial statements if they can be measured in monetary terms. This means that some assets, such as a highly trained workforce or a sound customer base, will not be shown. It is… … Accounting dictionary
Convention on Biological Diversity — Document The Convention on Biological Diversity (CBD), known informally as the Biodiversity Convention, is an international legally binding treaty. The Convention has three main goals: conservation of biological diversity (or biodiversity);… … Wikipedia
Nigeria — This article is about the country. For other uses, see Nigeria (disambiguation). Federal Republic of Nigeria Jamhuriyar Taraiyar Nijeriya … Wikipedia
India — /in dee euh/, n. 1. Hindi, Bharat. a republic in S Asia: a union comprising 25 states and 7 union territories; formerly a British colony; gained independence Aug. 15, 1947; became a republic within the Commonwealth of Nations Jan. 26, 1950.… … Universalium
United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… … Universalium
ECONOMIC AFFAIRS — THE PRE MANDATE (LATE OTTOMAN) PERIOD Geography and Borders In September 1923 a new political entity was formally recognized by the international community. Palestine, or Ereẓ Israel as Jews have continued to refer to it for 2,000 years,… … Encyclopedia of Judaism
Europe, history of — Introduction history of European peoples and cultures from prehistoric times to the present. Europe is a more ambiguous term than most geographic expressions. Its etymology is doubtful, as is the physical extent of the area it designates.… … Universalium
Money laundering — is the process of disguising illegal sources of money so that it looks like it came from legal sources.[1] The methods by which money may be laundered are varied and can range in sophistication. Many regulatory and governmental authorities quote… … Wikipedia
List of Statutory Instruments of the United Kingdom, 1995 — This is a complete list of all 1,872 Statutory Instruments published in the United Kingdom in the year 1995. NOTOC 1 100* National Health Service (Optical Charges and Payments) (Scotland) Amendment Regulations 1995 S.I. 1995/1 * Plymouth… … Wikipedia
List of Statutory Instruments of the United Kingdom, 1992 — This is a complete list of all 1922 Statutory Instruments published in the United Kingdom in the year 1992. NOTOC 1 100* North Hull Housing Action Trust (Transfer of Property) Order 1992 S.I. 1992/1 * Merchant Shipping (Radio Installations)… … Wikipedia
American and British English differences — For the Wikipedia editing policy on use of regional variants in Wikipedia, see Wikipedia:Manual of style#National varieties of English. This is one of a series of articles about the differences between British English and American English, which … Wikipedia
