-
61 false accounting
-
62 financial accounting
фінансова звітність; відділ фінансової звітності (у банку, компанії) -
63 forensic accounting
-
64 fundamental accounting assumptions
(accruals, consistency, going concern) фундаментальні бухгалтерські передумови (нарахування, сталість, безперервність)The English-Ukrainian Dictionary > fundamental accounting assumptions
-
65 fundamental accounting concepts
(accruals, consistency, going concern, prudence) фундаментальні бухгалтерські передумови (нарахування, сталість, безперервність, заниженість оцінки)The English-Ukrainian Dictionary > fundamental accounting concepts
-
66 Generally Accepted Accounting Principles
скор. GAAPзагальноприйняті принципи бухгалтерського обліку; загальноприйняті бухгалтерські принципиThe English-Ukrainian Dictionary > Generally Accepted Accounting Principles
-
67 growth accounting
-
68 historical cost accounting
скор. HCAоблік у фіксованих цінах; облік за первинною собівартістюThe English-Ukrainian Dictionary > historical cost accounting
-
69 historical value accounting
The English-Ukrainian Dictionary > historical value accounting
-
70 inflation accounting
-
71 International Accounting Standards
скор. IASМіжнародні стандарти фінансової звітності (МСФЗ); Міжнародні стандарти бухгалтерського обліку (МСБО); Міжнародні бухгалтерські стандарти (МБС)The English-Ukrainian Dictionary > International Accounting Standards
-
72 International Accounting Standards Committee
скор. IASCКомітет з міжнародних стандартів фінансової звітності (КМСФЗ); Міжнародний комітет зі стандартів фінансової звітності (КМСФЗ); Комітет з міжнародних стандартів бухгалтерського обліку (КМСБО)The English-Ukrainian Dictionary > International Accounting Standards Committee
-
73 International Center for Accounting Reform
The English-Ukrainian Dictionary > International Center for Accounting Reform
-
74 internationally accepted accounting standards
міжнародно визнані норми фінансової звітності; міжнародно визнані норми бухгалтерського облікуThe English-Ukrainian Dictionary > internationally accepted accounting standards
-
75 mark(ed)-to-market accounting
The English-Ukrainian Dictionary > mark(ed)-to-market accounting
-
76 mark(ed)-to-market accounting
The English-Ukrainian Dictionary > mark(ed)-to-market accounting
-
77 national accounting conventions
державні правила ведення бухгалтерського обліку; державні правила фінансової звітностіThe English-Ukrainian Dictionary > national accounting conventions
-
78 price-level accounting
-
79 replacement value accounting
The English-Ukrainian Dictionary > replacement value accounting
-
80 restating financial statements according to Generally Acceptable Accounting Principles
трансформація фінансової звітності згідно з загальноприйнятими принципами бухгалтерського обліку; переведення фінансових звітів на загальноприйняті принципи бухгалтерського облікуThe English-Ukrainian Dictionary > restating financial statements according to Generally Acceptable Accounting Principles
См. также в других словарях:
accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… … Financial and business terms
Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… … Wikipedia
Accounting scholarship — is an academic discipline oriented towards the profession of accounting, usually taught at a business school. Since accounting is a highly technical, standards oriented profession, both practitioners and academics may claim to be experts.… … Wikipedia
Accounting software — is application software that records and processes accounting transactions within functional modules such as accounts payable, accounts receivable, payroll, and trial balance. It functions as an accounting information system. It may be developed… … Wikipedia
Accounting for leases in the United States — is regulated by the Financial Accounting Standards Board (FASB).Accounting for leases by the lesseeA lease is defined as a contractual agreement between a lessor and lessee that gives the lessee the right to use specific property, either owned by … Wikipedia
Accounting reform — is an expansion to accounting rules that goes beyond the realm of financial measures for both individual economic entities and national economies. It is advocated by those who consider the focus of the present standards and practices wholly… … Wikipedia
accounting — ac·count·ing n 1: an often court ordered presentment or examination of accounts a complete accounting would be necessary to determine the nature of the expenditures Case & Comment 2: the settlement by judicial action of the assets of a… … Law dictionary
Accounting Standards Board — (ASB) The accounting standards issuing body. The ASB issues accounting standards in the form of Financial Reporting Standards (FRSs) and has adopted those standards developed by its predecessors in the form of Statements of Standard Accounting… … Law dictionary
accounting period — Under the Companies Act 1985 an accounting period runs from one accounting reference date to the next (not less than six months and not more than eighteen months) for which a company prepares financial statements and statutory accounts. The… … Law dictionary
accounting system — ➔ system * * * accounting system UK US noun ACCOUNTING ► [C] a particular way in which a company or organization records and reports its financial information: »Your accounting system needs to be designed to track costs and monitor all company… … Financial and business terms
accounting concepts — accounting principles; fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… … Big dictionary of business and management