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recognition of expenses

См. также в других словарях:

  • recognition — 1. The recording or capture of a transaction in a *general ledger or set of *financial statements. The recognition of expenses and revenues is driven by the *accruals basis of accounting. See also *realization (definition 2). 2. The public or… …   Auditor's dictionary

  • United Kingdom parliamentary expenses scandal — See also: Salaries of Members of the United Kingdom Parliament and List of expenses claims in the United Kingdom parliamentary expenses scandal The Palace of Westminster The United Kingdom parliamentary expenses scandal was a major political …   Wikipedia

  • Matching principle — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Capitalize — An accounting method used to delay the recognition of expenses by recording the expense as long term assets. In general, capitalizing expenses is beneficial as companies acquiring new assets with a long term lifespan can spread out the cost over… …   Investment dictionary

  • conservatism — In accounting, a cautious, prudent, skeptical, or even pessimistic attitude. Conservatism tends to result in the early *recognition of expenses and the later recognition of revenues, as it aims to avoid understating the former and overstating the …   Auditor's dictionary

  • Income Smoothing — The use of accounting techniques to level out net income fluctuations from one period to the next. Companies indulge in this practice because investors are generally willing to pay a premium for stocks with steady and predictable earnings streams …   Investment dictionary

  • Expense — Expenses redirects here. For the row about members expenses in the UK Parliament which started about May 2009, see United Kingdom Parliamentary expenses scandal. Accountancy Key concepts Accountant · Accounting period ·… …   Wikipedia

  • education — /ej oo kay sheuhn/, n. 1. the act or process of imparting or acquiring general knowledge, developing the powers of reasoning and judgment, and generally of preparing oneself or others intellectually for mature life. 2. the act or process of… …   Universalium

  • Social Protection — ▪ 2006 Introduction With medical costs skyrocketing and government programs scaled back, citizens bore more responsibility for their health care costs; irregular migration, human trafficking, and migrant smuggling posed challenges for… …   Universalium

  • Germany — /jerr meuh nee/, n. a republic in central Europe: after World War II divided into four zones, British, French, U.S., and Soviet, and in 1949 into East Germany and West Germany; East and West Germany were reunited in 1990. 84,068,216; 137,852 sq.… …   Universalium

  • Business and Industry Review — ▪ 1999 Introduction Overview        Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …   Universalium

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