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accounting entity (unit)

См. также в других словарях:

  • accounting entity — entity; = business entity; = reporting entity The unit for which accounting records are maintained and for which financial statements are prepared. The accounting entity concept (or entity concept or separate entity concept) is the principle that …   Accounting dictionary

  • accounting entity — entity; business entity; reporting entity The unit for which accounting records are maintained and for which financial statements are prepared. The accounting entity concept (or entity concept or separate entity concept) is the principle that… …   Big dictionary of business and management

  • Accounting Entity — A clearly defined economics unit that is accounted for separately. An accounting entity can be either a business or subdivision of a business that engages in economic activities, has economic assets and resources that must be accounted, and is… …   Investment dictionary

  • entity — en·ti·ty / en ti tē/ n pl ties: an organization (as a business or governmental unit) that has a legal identity which is separate from those of its members see also alter ego, instrumentality, juridical person …   Law dictionary

  • Unit of account — A unit of account is a standard monetary unit of measurement of value/cost of goods, services, or assets. It is one of three well known functions of money. It lends meaning to profits, losses, liability, or assets. The accounting monetary unit of …   Wikipedia

  • entity — A real being; existence. An organization or being that possesses separate existence for tax purposes. Examples would be corporations, partnerships, estates and trusts. The accounting entity for which accounting statements are prepared may not be… …   Black's law dictionary

  • entity — A real being; existence. An organization or being that possesses separate existence for tax purposes. Examples would be corporations, partnerships, estates and trusts. The accounting entity for which accounting statements are prepared may not be… …   Black's law dictionary

  • 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

  • entity — an individual ( sole trader), partnership, a body corporate, a corporation, an incorporated association or body of persons, a trust or superannuation fund. Glossary of Business Terms * * * entity en‧ti‧ty [ˈentti] noun entities PLURALFORM… …   Financial and business terms

  • Entity concept — [In accounting the separate entity concept treats a business as distinct and completely separate from the owners. The business stands apart from other organizations as separate economic unit. It is necessary to record the business transactions… …   Wikipedia

  • Fund Accounting — is an accounting system often used by nonprofit organizations and by the public sector. OverviewBecause there is no personal profit motive for owners or members of nonprofit organizations and organizations in the public sector, such as… …   Wikipedia

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