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Rule 203

  • 1 Rule 203

    учет, ауд., амер. "Правило 203"* (правило Кодекса профессиональной этики Американского института дипломированных общественных бухгалтеров о принципах бухгалтерского учета, разрешающее аудиторам составлять положительное заключение о соответствии финансовой отчетности общепринятым принципам даже в случаях обнаружения отклонений от стандартов, если необходимость таких отклонений будет объяснена в заключении требованиями конкретной ситуации и более точного отражения информации)

    Англо-русский экономический словарь > Rule 203

  • 2 AICPA's Code of Professional Conduct

    учет, амер. Кодекс профессиональной этики Американского института дипломированных общественных бухгалтеров* (устанавливает этические принципы деятельности дипломированных общественных бухгалтеров, определяет полномочия Совета по стандартам финансового учета)

    Англо-русский экономический словарь > AICPA's Code of Professional Conduct

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