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A Statement of Basic Accounting Theory

См. также в других словарях:

  • 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

  • Accounting identity — In finance and economics, an accounting identity is an equality that must be true regardless of the value of its variables, or a statement that by definition (or construction) must be true. [ Principles of Macroeconomics , Mankiw et al., pp. 211… …   Wikipedia

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

  • Mark-to-market accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Inflation accounting — is a term describing a range of accounting systems designed to correct problems arising from historical cost accounting in the presence of inflation. [ [http://financial dictionary.thefreedictionary.com/inflation+accounting Wall Street Words: An… …   Wikipedia

  • Info-gap decision theory — is a non probabilistic decision theory that seeks to optimize robustness to failure – or opportuneness for windfall – under severe uncertainty,[1][2] in particular applying sensitivity analysis of the stability radius type[3] to perturbations in… …   Wikipedia

  • distribution theory — ▪ economics Introduction       in economics, the systematic attempt to account for the sharing of the national income among the owners of the factors of production land, labour, and capital. Traditionally, economists have studied how the costs of …   Universalium

  • ASOBAT — Acronym for A Statement of Basic Accounting Theory, an influential publication by the American Accounting Association. It argued for a user friendly approach to financial statements and considered the qualitative characteristics of accounting… …   Accounting dictionary

  • Judaism — /jooh dee iz euhm, day , deuh /, n. 1. the monotheistic religion of the Jews, having its ethical, ceremonial, and legal foundation in the precepts of the Old Testament and in the teachings and commentaries of the rabbis as found chiefly in the… …   Universalium

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

  • Geier — is a German word for vulture. Geier is also a notable surname and less frequently is seen as a place name. Usages and Meanings of GeierThe disputed etymological origins of the word Geier have confounded ornithological usage of the term in poetry …   Wikipedia

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