accounting assumptions

См. также в других словарях:

• basic accounting assumptions — basic principles of accounting upon which accounting is based …   English contemporary dictionary

• Accounting Theory — Assumptions, methodologies and frameworks used in the study and application of financial principles. The study of accounting theory involves a review of both the historical foundations of accounting practices, as well as the way in which… …   Investment dictionary

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

• Constant purchasing power accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• Generally Accepted Accounting Principles (United States) — In the U.S., generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly traded and… …   Wikipedia

• Double counting (accounting) — Double counting in accounting is an error whereby a transaction is counted more than once, for whatever reason. But in social accounting it also refers to a conceptual problem in social accounting practice, when the attempt is made to estimate… …   Wikipedia

• Actuarial Basis Of Accounting — A method used in computing the periodic payments that a company must make to fund its employee pension benefits. The actuarial basis stipulates that total contributions from the company plus investment returns on pension assets must match the… …   Investment dictionary

• cookie jar accounting — n. The corporate accounting practice of taking a reserve to reduce profits in good years and then using that reserve to increase profits in bad years. Also: cookie jar accounting. Example Citation: Providing further evidence of warming relations… …   New words

• a priori theories of accounting — Theories used in measurement and valuation systems of accounting that are based on deductive reasoning from certain axioms or assumptions rather than experience. The 1960s was a particularly fruitful period for a priori research in financial… …   Accounting dictionary

• fundamental accounting concepts — The basic assumptions which all companies must follow when preparing their accounts. When a set of accounts is prepared, it is assumed that these principles have been followed. The fundamental accounting principles are Going Concern, Accruals,… …   Financial and business terms

• fundamental accounting principles — The basic assumptions which all companies must follow when preparing their accounts. When a set of accounts is prepared, it is assumed that these principles have been followed. The fundamental accounting principles are Going Concern, Accruals,… …   Financial and business terms