accounting policy

См. также в других словарях:

• accounting policy — apskaitos politika statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis 1. Apskaitos principai, apskaitos metodai ir taisyklės, skirti viešojo sektoriaus subjekto apskaitai tvarkyti ir finansinėms ataskaitoms… …   Lithuanian dictionary (lietuvių žodynas)

• Critical accounting policy — In public corporate finance, a critical accounting policy is a policy for a firm/company or an industry which is considered to have a notably high subjective element, and that has a material impact on the financial statements. These policies are… …   Wikipedia

• retrospective accounting policy change and error correction method — retrospektyvinis apskaitos politikos keitimo ir klaidų taisymo būdas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Apskaitos politikos keitimo ir klaidų taisymo būdas, kai pakeitimai ir patikslinimai daromi… …   Lithuanian dictionary (lietuvių žodynas)

• Accounting Error — An error in an accounting item that was not caused intentionally. An accounting error can include discrepancies in dollar figures, or might be an error in using accounting policy incorrectly (i.e., a compliance error). Accounting error should not …   Investment dictionary

• accounting manual — A document that gives details of a business s accounting policies and procedures; it often includes a list of account codes or a chart of accounts. An example of an accounting policy would be the way in which the company treats depreciation,… …   Accounting dictionary

• Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… …   Wikipedia

• Accounting scholarship — is an academic discipline oriented towards the profession of accounting, usually taught at a business school. Since accounting is a highly technical, standards oriented profession, both practitioners and academics may claim to be experts.… …   Wikipedia

• Accounting (UIL) — Accounting is one of several academic events sanctioned by the University Interscholastic League. The contest began in the 1986 87 scholastic year.Accounting is designed to test students understanding of general accounting principles and… …   Wikipedia

• policy year — A term relating to the basis upon which certain loss statistics are compiled. It relates to the calendar year or accounting year in which the commencement date of the insurance policy falls, and may include policies of varying lengths. The term… …   Law dictionary

• 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

• policy year — noun 1. : a period comprising the 12 months extending usually from noon of a given date to noon of the same date one year thereafter 2. : a period of 24 months within which all the one year policies written during the first 12 months thereof will …   Useful english dictionary