accounting procedure

См. также в других словарях:

• Committee on Accounting Procedure — The Committee on Accounting Procedure (CAP) was the first private sector organization that had the task of setting accounting standards in the United States. It was a committee run by the American Institute of Accountants (now known as the… …   Wikipedia

• Accounting Research Bulletins — were documents issued by the Committee on Accounting Procedure between 1938 and 1959 on various accounting problems. They were discontinued with the dissolution of the Committee in 1959 under a recommendation from the Special Committee on… …   Wikipedia

• Committee on Accounting Procedure (CAP) — Nachdem die ⇡ SEC ihre Kompetenz zur Entwicklung von ⇡ Rechnungslegungsvorschriften für börsennotierte Unternehmen an das ⇡ American Institute of Certified Public Accountants übertragen hatte, gründete dieses zu diesem Zweck im Jahre 1938 das CAP …   Lexikon der Economics

• Accounting Research Bulletins - ARB — Bulletins containing recommended accounting procedures for the accounting community. The publications are written and issued by the accounting principles board (APB), and were issued by the committee on accounting procedure of the American… …   Investment dictionary

• Accounting Principles Board — APB The forerunner to the *Financial Accounting Standards Board (EASB). Established in 1959 by the *American Institute of Certified Public Accountants, the APB functioned until 1973. (It replaced the Committee on Accounting Procedure, which had… …   Auditor's dictionary

• Accounting Research Bulletin — (ARB) Statement on recommended accounting procedures issued by the American Institute of Certified Public Accountants Committee on Accounting Procedure …   Black's law dictionary

• Accounting Research Bulletin — (ARB) Statement on recommended accounting procedures issued by the American Institute of Certified Public Accountants Committee on Accounting Procedure …   Black's law dictionary

• Accounting Research Bulletin (ARB) — zentrale Verlautbarungsart des ⇡ Committee on Accounting Procedure (CAP) und damit Teil der ⇡ US GAAP …   Lexikon der Economics

• procedure — pro‧ce‧dure [prəˈsiːdʒə ǁ ər] noun [countable, uncountable] the official or accepted way of doing something, especially something that is done often: • We have hired an accounting firm to evaluate our audit procedures. procedure for • The bank… …   Financial and business terms

• Accounting method — In computational complexity theory, the accounting method is a method of amortized analysis based on accounting. The accounting method often gives a more intuitive account of the amortized cost of an operation than either aggregate analysis or… …   Wikipedia

• Accounting period — An accounting period is a period with reference to which United Kingdom corporation tax is charged. [Section 12 of the Income and Corporation Taxes Act 1988] It helps dictate when tax is paid on income and gains. An accounting period begins… …   Wikipedia