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1 International Accounting Standards Committee
орг.сокр. IASC учет Комитет по международным стандартам бухгалтерского учета [финансовой отчетности\], КМСФО (международная организация, занимавшаяся стандартизацией правил бухгалтерского учета (издавала международные бухгалтерские стандарты, известные как МСФО); основана в 1973 г. в результате соглашения между представителями бухгалтерской профессии Австралии, Канады, Франции, Германии, Японии, Мексики, Голландии, Великобритании, Ирландии и США; в 2001 г. была реорганизована в Совет по международным стандартам бухгалтерского учета)See:International Accounting Standards Board, International Accounting Standards, International Accounting Standards Board
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abbrev.: IASC International Accounting Standards Committee Комитет по международным стандартам бухгалтерского учета: европейская организация, занимающаяся стандартизацией правил бухгалтерского учета.* * *Англо-русский экономический словарь > International Accounting Standards Committee
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2 International Accounting Standards Committee
comité m international des normes comptablesEnglish-French business dictionary > International Accounting Standards Committee
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3 International Accounting Standards Committee
2) ЕБРР: Комитет по международным стандартам бухгалтерского учёта (IASC; КМСБУ), Комитет по международным стандартам финансовой отчётности (IASC; КМСФО)Универсальный англо-русский словарь > International Accounting Standards Committee
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4 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
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5 International Accounting Standards Committee
English-Russian information technology > International Accounting Standards Committee
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6 International Accounting Standards Committee
The ultimate business dictionary > International Accounting Standards Committee
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7 International Accounting Standards Committee, International Accounting Standards Committee foundation
Комитет по международным стандартам финансовой отчетности (фонд)
Некоммерческая организация, зарегистрированная в штате Делавэр (США). Офисы фонда располагаются в Лондоне. Комитет назначает членов и наблюдает за «Советом по Международным стандартам финансовой отчётности», который разрабатывает стандарты (МСФО), действующие в настоящее время в большинстве стран мира, с целью добиться большей гармонизации при подготовке и представлении финансовой отчетности. Фонд образован в 2001 г. в ходе реорганизации прежней системы принятия МСФО. Управление фондом осуществляют 22 члена правления, избираемых на 3 года ( с возможностью продления) после консультаций с национальными и международными организациями. Большая часть членов правления являются бывшими или настоящими сотрудниками крупных корпораций, руководителями бирж и национальных ассоциаций предпринимателей. Комитет финансируется, в основном, крупнейшими аудиторскими фирмами, корпорациями, международными организациями.
[ http://slovar-lopatnikov.ru/]Тематики
EN
- International Accounting Standards Committee, International Accounting Standards Committee foundation
- IASC
Англо-русский словарь нормативно-технической терминологии > International Accounting Standards Committee, International Accounting Standards Committee foundation
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8 Committee International Accounting Standards Committee
Бухгалтерия: Международный комитет по бухгалтерским стандартам (сокр. IASC)Универсальный англо-русский словарь > Committee International Accounting Standards Committee
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9 International Accounting Standards Committee Foundation
Универсальный англо-русский словарь > International Accounting Standards Committee Foundation
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10 International accounting Standards Committee IASC
Бухгалтерия: Комитет по международным бухгалтерским стандартамУниверсальный англо-русский словарь > International accounting Standards Committee IASC
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11 International Accounting Standards Committee (IASC)
Комитет по международным стандартам бухгалтерского учета (КМСБУ); Комитет по международным стандартам финансовой отчетности (КМСФО). . Словарь экономических терминов .Англо-русский экономический словарь > International Accounting Standards Committee (IASC)
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12 International Accounting Standards Committee (IASC)
Комитет по международным стандартам бухгалтерского учета (КМСБУ); Комитет по международным стандартам финансовой отчетности (КМСФО). . Словарь экономических терминов .Англо-русский экономический словарь > International Accounting Standards Committee (IASC)
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13 IASC - INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
Комитет международных бухгалтерских стандартовАнгло-русский словарь акронимов и аббревиатур, используемых в банковской и финансовой деятельности > IASC - INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
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14 International Accounting Standards
International Accounting Standards (IAS) ACC, LAW International Accounting Standards mpl, IAS (internationale Rechnungslegungsstandards des International Accounting Standards Committee, ab 2004 IASB; abgelöst durch die IFRS = International Financial Reporting Standards, zur Vermittlung entscheidungsrelevanter Informationen für Investoren und andere Anspruchsgruppen)Englisch-Deutsch Fachwörterbuch der Wirtschaft > International Accounting Standards
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15 International Accounting Standards Board
орг.сокр. IASB учет Совет по международным стандартам бухгалтерского учета [финансовой отчетности\] (независимая организация, разрабатывающая стандарты финансовой отчетности, известные как МСФО (IFRS); образована в 2001 г. в результате реорганизации Комитета по международным стандартам финансовой отчетности)See:Англо-русский экономический словарь > International Accounting Standards Board
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16 accounting standards
правила и процедуры измерения, оценки и представления учетной информации. Стандарты разрабатываются: в Великобритании - Бюро бухгалтерских стандартов (Accounting Standards Board - ASB); в США - Бюро стандартов финансового учета (Financial Accounting Standards Board - FASB), а также Комитетом по международным бухгалтерским стандартам (International Aaccounting Standards Committee - IASC)
Специализированный англо-русский словарь бухгалтерских терминов > accounting standards
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17 international
international [‚ɪntə'næʃənəl]international;∎ an international singing star une vedette internationale de la chanson2 noun∎ the International l'Internationale f;∎ the First International la Première Internationale►► Accountancy the International Accounting Standards Committee le comité international des normes comptables;the International Air Transport Association l'Association f internationale de transport aérien;Nuclear the International Atomic Energy Agency l'Agence f internationale de l'énergie atomique;Banking the International Bank for Reconstruction and Development la Banque internationale pour la reconstruction et le développement;international call communication f internationale;Law the International Chamber of Commerce la chambre de commerce internationale;Aviation the International Civil Aviation Organization l'Organisation f de l'aviation civile internationale;the International Court of Justice la cour internationale de justice;Finance international currency devise f internationale;the International Date Line la ligne de changement de date;Telecommunications international direct dialling code British or American international dial code indicatif m du pays;Finance the International Finance Corporation la Société financière internationale;Industry the International Labour Organization l'Organisation f internationale du travail;Law international law droit m international;Industry the International Longshoremen's Association = syndicat international de dockers;Industry the International Longshoremen's and Warehousemen's Union = syndicat international de dockers et de magasiniers;Finance the International Monetary Fund le Fonds monétaire international;Finance international monetary reserves réserves fpl monétaires internationales;Finance international money market marché m monétaire international;Finance international money order mandat m international;Sport the International Olympic Committee le comité international olympique;Linguistics the International Phonetic Alphabet l'alphabet m phonétique international;the International Refugee Organization = organisation humanitaire pour les réfugiés;Politics international relations relations fpl internationales;international relief agency organisation f humanitaire internationale;international reply coupon coupon-réponse m international;the International Standards Organization l'organisation f internationale de normalisation;Commerce international trading corporation société f de commerce international, SCI f;international waters eaux fpl internationalesUn panorama unique de l'anglais et du français > international
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18 international
прил.1) общ. международный; интернациональный (связанный с двумя или более странами, относящийся к нескольким странам, происходящий при участии нескольких стран или их представителей)international peace — международный мир, мир во всем мире
Syn:See:International Accounting Standards, international adjudication, international administration, international administrative law, international affairs, international agency, international agreement, international arbitrage, international arbitration, International Baccalaureate, International Bank Account Number, international bill of exchange, international bond, international borrowing and lending, international business, international business administration, international capital flows, international cartel, international commerce, international commercial arbitration, international commercial law, international commodity agreement, international commodity body, international company, International Comparison Program, international competition, international competitive bidding, international competitiveness, international competitor, International Conference on Financing for Development, international contract, international cooperation, international copyright, international corporation, international credit, International Data Base, international dealer, international debt, international deficit, international delinquency, international department, International Depositary Receipt, International Depository Receipt, international development bank, international diplomacy, international distortion, international diversification, international division, international division of factors, international division of labour, international divorce, international economics, international equity, international equity fund, international exchange ratio, international extradition, international factor movements, international factoring, international finance, international finance subsidiary, international financial institution, international financial system, international firm, international fund, international institution, international investment, international investment position, international investor, international jurist, international labour migration, international law, international leasing, international legal capacity, international liquidity, international load line, international macroeconomics, international management, international market, international marketer, international marketing, international marketing environment, international microeconomics, international migration, international monetary arrangement, international monetary cooperation, international monetary economics, international monetary order, international monetary reform, international monetary reserves, international monetary system, international multimodal transport, international mutual fund, international name, international order, international organization, international payments, international policy coordination, international politics, international private law, international promissory note, international public law, international relations, international reserve currency, international reserve system, international reserves, international sale, international sales contract, international securities, International Securities Identification Number, international standard, International Standard Audiovisual Number, International Standards of Accounting and Reporting, International Standards on Auditing, international surplus, international technology transfer, international tender, international terrorism, international trade, international trademark, international trading company, international transportation, international travel, International Atomic Energy List, International Banking Act, International Bovine Meat Agreement, International Coffee Agreement, International Commercial Terms, International Dairy Arrangement, International Emergency Economic Powers Act, International Financial Reporting Standards, International Gold Pool, International Grains Agreement, International Industrial List, International Maritime Dangerous Goods Code, International Market Insight, International Merchandise Trade Statistics, International Munitions List, International Olive Oil Agreement, International Rules for the Interpretation of Trade Terms, International Safety Management Code, International Standard Classification of Occupations, International Standard Industrial Classification of all Economic Activities, International Sugar Agreement, International Traffic in Arms Regulations, International Wheat Agreement, International Accounting Standards Board, International Accounting Standards Committee, International Accreditation Forum, International Actuarial Association, International Advertising Association, International Air Transport Association, International Anticounterfeiting Coalition, International Association for Feminist Economics, International Association for Financial Planning, International Association for Insurance Law, International Association for Research in Income and Wealth, International Association for the Protection of Industrial Property, International Association for the Protection of Intellectual Property, International Association for the Study of Insurance Economics, International Association of Administrative Professionals, International Association of Book-keepers, International Association of Classification Societies, International Association of Financial Executives Institutes, International Association of Insurance Supervisors, International Association of Mutual Insurance Companies, International Association of Political Science, International Atomic Energy Agency, International Auditing and Assurance Standards Board, International Auditing Practices Committee, International Bank for Reconstruction and Development, International Banking Facility, International Broadcasting Bureau, International Bureau for the Protection of Intellectual Property, International Centre for Settlement of Investment Disputes, International Chamber of Commerce, International Civil Aviation Organization, International Cocoa Organization, International Coffee Organization, International Confederation of Free Trade Unions, International Congress of Accountants, International Congress of Actuaries, International Convention for Safe Containers, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Conference on Financing for Development, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations2) общ. международный (распространенный, действующий за пределами национальных границ)See:
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international settlements межгосударственные расчеты, осуществляемые центральными банками. -
19 accounting
n бухг., рах. бухгалтерський облік; облік; рахівництво; методика обліку; запис; a бухгалтерський; балансовий; розрахунковий; обліковий; звітний1. система суцільного збору, запису, класифікації та обробки фінансових операцій (transaction¹) окремої особи або одиниці (entity); ♦ за бухгалтерським обліком підсумовуються, аналізуються, тлумачаться результати тих операцій, на основі яких здійснюються планування (planning) і контроль господарської діяльності організації; до найбільш відомих бухгалтерських/аудиторських (audit¹) фірм під назвою «Велика Шістка» (Big Six) входять: Артур Андерсен (Arthur Andersen); Куперс енд Лайбранд (Coopers & Lybrand); Делойт Туш Томатсу Інтернаціонал (Deloitte Touche Tohmatsu International); Ернст енд Янг (Ernst & Young); КПМГ Піт Марвик (KPMG Peat Marwick); Прайс Вотер-хаус (Price Waterhouse); 2. поняття, що об'єднує споріднені галузі, напр., оподаткування (taxation), ревізування (auditing), обліку за сферами відповідальності (responsibility accounting), управлінського обліку (management accounting)═════════■═════════accrual accounting облік методикою нарахування; acquisition accounting облік за придбанням; activity accounting функціональний бухгалтерський облік; activity-based accounting (ABA) функціональний бухгалтерський облік • облік за сферами відповідальності; actuarial accounting страховий облік; administrative accounting адміністративний облік • оперативний облік; allocation accounting облік за розміщенням; backflush accounting облік зі зворотним віднесенням витрат; bank accounting бухгалтерський облік в банку; bank cost accounting аналіз операційної діяльності банку; branch accounting філіальний облік; business accounting бухгалтерський облік комерційних операцій; cash accounting касова методика обліку; cash basis accounting касова методика обліку; cash flow accounting облік за грошовими потоками; composite property accounting змішана методика обліку основного капіталу; consolidation accounting облік за об'єднанням компаній; continuously contemporary accounting облік за поточною грошовою вартістю; cost accounting виробничий облік • облік виробничих витрат • калькулювання; creative accounting творчий облік; critical path accounting облік за методикою критичного шляху; current cost accounting (CCA) методика обліку за поточною вартістю; current purchasing power accounting (CPP) облік за поточною купівельною спроможністю; current value accounting облік за поточною вартістю; depreciation accounting облік амортизації • амортизаційна методика бухгалтерського обліку; discovery value accounting облік розвідуваних ресурсів; distribution cost accounting облік витрат у торгівлі; double-entry accounting облік за методикою подвійного запису; enterprise accounting бухгалтерський облік підприємства; entity accounting облік на основі самостійного балансу • бухгалтерський облік самостійного підрозділу; equity accounting облік за інвестиціями в дочірніх компаніях; financial accounting фінансовий облік; fiscal accounting податковий облік; forward accounting перспективний облік; full-cost accounting фінансовий облік за повною вартістю; functions accounting облік за видом діяльності; fund accounting система обліку за фондами; general price index accounting облік на основі загального рівня цін; government accounting державний облік; group depreciation accounting методика єдиної норми амортизації; group property accounting групова методика обліку основного капіталу; historical cost accounting (HCA) облік за первісною вартістю; human resources accounting облік людських ресурсів; industrial accounting бухгалтерський облік на промисловому підприємстві; inflation accounting інфляційний облік • облік в умовах інфляції • облік впливу інфляції; international accounting облік за міжнародними операціями і звітністю; inventory accounting облік запасів товарно-матеріальних цінностей; item property accounting попредметна методика обліку основного капіталу; macro-accounting облік на макрорівні; management accounting управлінський облік; micro-accounting облік на мікро-рівні; managerial accounting управлінський облік; national economic accounting система національних рахунків; national income accounting облік національного доходу; net realizable value accounting (NRVA) методика обліку за вихідною вартістю активів; oil and gas accounting облік за родовищами й запасами нафти і газу; price level accounting облік з поправкою на індекс цін споживчих товарів; profitability accounting облік за прибутковістю • облік за рентабельністю; public accounting громадський бухгалтерський облік і ревізія; replacement cost accounting облік за відновленою вартістю; reserve accounting облік резервів; responsibility accounting облік за сферами відповідальності; retirement reserve accounting облік зношення за методикою разового нарахування; routine accounting оперативний облік; social responsibility accounting облік за діяльністю громадської відповідальності; stock accounting облік запасів; store accounting облік запасів; tax-effect accounting облік за податковим ефектом═════════□═════════accounting assumptions бухгалтерські припущення; accounting basis основа бухгалтерського обліку; accounting concepts бухгалтерські концепції; accounting consultant консультант з бухгалтерського обліку • дорадник з бухгалтерського обліку; accounting cost бухгалтерські витрати • балансові витрати • облікові витрати; accounting cycle кругообіг процедури бухгалтерського обліку • обліковий цикл; accounting data of costs бухгалтерські дані про витрати; accounting day обліковий день; accounting department відділ бухгалтерського обліку • бухгалтерія • головна бухгалтерія компанії; accounting economy розрахункова економіка; accounting education бухгалтерська освіта; accounting entry запис на рахунку; accounting; accounting error помилка бухгалтерського обліку; accounting estimate попередній облік; accounting figures дані бухгалтерського обліку; accounting firms бухгалтерські фірми • аудиторські фірми; accounting identity; accounting income дохід за звітний період; accounting information system (AIS) система опрацювання облікових даних; Accounting Institute орган бухгалтерського обліку • Інститут бухгалтерського обліку; accounting loss розрахункові збитки; accounting machine бухгалтерська машина; accounting measurement облікові виміри • облікові вимірювання; accounting method методика бухгалтерської звітності • методика бухгалтерського обліку; accounting par value облік за номінальною вартістю; accounting period (A/P) звітний період • розрахунковий період • період бухгалтерської звітності; accounting policy загальні принципи бухгалтерського обліку; accounting practice практика звітності; accounting principles принципи бухгалтерського обліку; Accounting Principles Board (APB) Бюро з розробки принципів бухгалтерського обліку; accounting procedures форми ведення обліку; accounting profit бухгалтерський прибуток • розрахунковий прибуток; accounting profit and loss облік прибутків і збитків; accounting profit or loss облік прибутків або збитків; accounting rate of return (ARR) обліковий коефіцієнт окупності; accounting ratio обліковий показник; accounting record бухгалтерська книга; accounting records; accounting report бухгалтерський звіт; accounting staff персонал служби бухгалтерського обліку; accounting standard; Accounting Standards Board (ASB) (англ.) Бюро бухгалтерських стандартів; accounting statement бухгалтерський звіт; accounting system система бухгалтерського обліку; accounting treatment опрацювання бухгалтерських рахунків; accounting unit одиниця обліку реального основного капіталу • рахунок, який відтворює собівартість об'єкта; accounting year звітний рік • фінансовий рік; American Accounting Association (AAA) Американська бухгалтерська асоціація; Financial Accounting Standards Board (FASB) (амер.) Бюро стандартів фінансового обліку; International Accounting Standards (IAS) Міжнародні стандарти бухгалтерського обліку; International Accounting Standards Committee (IASC) Комітет міжнародних бухгалтерських стандартівaccounting¹:: accountancy²; accounting² ‡ accounting (382)▹▹ accountancy* * *бухгалтерський облік; звітність; фінансова звітність -
20 International Financial Reporting Standards
сокр. IFRS учет Международные стандарты финансовой отчетности (МСФО)а) (в узком смысле: новый выпуск стандартов финансовой отчетности, издаваемый Советом по международным стандартам финансовой отчетности, в отличие от Комитета по международным стандартам финансовой отчетности)See:б) (в широком смысле: любой из официальных документов Совета по международным стандартам бухгалтерского учета, включая стандарты и пояснения к ним, одобренные советом, а также предшествующие стандарты (IAS), выпущенные и одобренные Комитетом по международным стандартам бухгалтерского учета)See:Англо-русский экономический словарь > International Financial Reporting Standards
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