accounting rules

См. также в других словарях:

• alternative accounting rules — Alternative rules for valuing certain assets under the Companies Act (1985). These rules modify the historical cost convention. According to the modified rules intangible assets may be valued at current cost (with the exception of goodwill).… …   Accounting dictionary

• Accounting reform — is an expansion to accounting rules that goes beyond the realm of financial measures for both individual economic entities and national economies. It is advocated by those who consider the focus of the present standards and practices wholly… …   Wikipedia

• accounting standard — Rules and guidance on accounting practice. Along with legislation and custom, accounting standards are the foundation of *Generally Accepted Accounting Principles. In recent years, the term accounting standard has been largely superseded by… …   Auditor's dictionary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

• Accounting Changes And Error Correction — Requirements for the accounting for and reporting of a change in accounting principle, change in accounting estimate, change in reporting entity or the correction of a transaction. Accounting Changes and Error Correction is a pronouncement made… …   Investment dictionary

• Accounting Noise — The distortion that is caused in a company’s financial statements due to accounting rules and regulations that must be followed. Accounting noise makes it difficult for investors to easily ascertain a company’s true financial… …   Investment dictionary

• Accounting Manual — A manual that contains pertinent accounting rules and other information for a business or organization. Accounting manuals can contain guidelines for various policies and procedures. They also often specify organizational rules and standards for… …   Investment dictionary

• Accounting Standard — A principle that guides and standardizes accounting practices. The Generally Accepted Accounting Principles (GAAP) are a group of accounting standards that are widely accepted as appropriate to the field of accounting. Accounting standards are… …   Investment dictionary

• Accounting Standards Board — The body responsible for issuing Accounting Standards in the United Kingdom. Dresdner Kleinwort Wasserstein financial glossary See also Financial Reporting Review Panel, Urgent Issues Task Force and Financial Reporting Council. Dresdner Kleinwort …   Financial and business terms

• Accounting Valuation — The process of valuing a company’s assets for financial reporting purposes. Several accounting valuation methods are used while preparing financial statements in order to value assets. Many valuation methods are stipulated by accounting… …   Investment 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