accounting+principle

См. также в других словарях:

• accounting principle — ➔ principle * * * accounting principle UK US noun [C] ACCOUNTING ► a rule that a company or organization must follow when it prepares its financial information: »The Board of Governors task force is trying to make sure good, sound accounting… …   Financial and business terms

• accounting principle — noun a principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions • Syn: ↑accounting standard • Hypernyms: ↑principle • Member Holonyms: ↑generally accepted… …   Useful english dictionary

• principle — prin‧ci‧ple [ˈprɪnspl] noun 1. [countable, uncountable] a moral rule or set of ideas that makes you behave in a particular way: • The single European market works on market principles. • As a matter of principle (= a rule that is very important …   Financial and business terms

• 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 Change — A change in accounting principles, accounting estimates, or the reporting entity. A change in an accounting principle is a change in a method used, such as using a different depreciation method or switching from LIFO to FIFO. An example of an… …   Investment dictionary

• accounting standard — noun a principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions • Syn: ↑accounting principle • Hypernyms: ↑principle • Member Holonyms: ↑generally accepted… …   Useful english dictionary

• accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… …   Financial and business terms

• accounting concepts — accounting principles; fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… …   Big dictionary of business and management

• accounting concepts — accounting principles; = fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… …   Accounting 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

• principle — prin|ci|ple W1S3 [ˈprınsıpəl] n ▬▬▬▬▬▬▬ 1¦(moral rule)¦ 2¦(idea behind something)¦ 3 in principle 4¦(rules of a process)¦ ▬▬▬▬▬▬▬ [Date: 1300 1400; : French; Origin: principe, from Latin principium beginning , from princeps; PRINCE] 1.) …   Dictionary of contemporary English