accounting section

См. также в других словарях:

• accounting period — Under the Companies Act 1985 an accounting period runs from one accounting reference date to the next (not less than six months and not more than eighteen months) for which a company prepares financial statements and statutory accounts. The… …   Law dictionary

• section — sec‧tion [ˈsekʆn] noun 1. [countable] one of the parts of an organization or department: • You will need to speak to the manager of the marketing services section. • Toyota suffered its biggest drop in profit since its sales and manufacturing… …   Financial and business terms

• accounting reference date — Under Section 224 of the Companies Act 1985, the date on which the financial year of a company ends, defining the period for which its statutory accounts are to be prepared. Easyform Glossary of Law Terms. UK law terms. accounting reference date …   Law dictionary

• 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

• 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 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

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

• Tax accounting in the United States — U.S. tax accounting refers to accounting for tax purposes in the United States. Unlike most countries, the United States has a comprehensive set of accounting principles for tax purposes, prescribed by tax law, which are separate and distinct… …   Wikipedia

• Public Company Accounting Oversight Board — The Public Company Accounting Oversight Board (or PCAOB) is a private sector, non profit corporation created by the Sarbanes–Oxley Act, a 2002 United States federal law, to oversee the auditors of public companies. Its stated purpose is to… …   Wikipedia

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

• Social accounting — (also known as social and environmental accounting, corporate social reporting, corporate social responsibility reporting, non financial reporting, or sustainability accounting) is the process of communicating the social and environmental effects …   Wikipedia