entity accounting

См. также в других словарях:

• entity — an individual ( sole trader), partnership, a body corporate, a corporation, an incorporated association or body of persons, a trust or superannuation fund. Glossary of Business Terms * * * entity en‧ti‧ty [ˈentti] noun entities PLURALFORM… …   Financial and business terms

• Accounting Entity — A clearly defined economics unit that is accounted for separately. An accounting entity can be either a business or subdivision of a business that engages in economic activities, has economic assets and resources that must be accounted, and is… …   Investment dictionary

• Accounting Event — A transaction or change recognized on the financial statements of an accounting entity. Accounting events can be either external or internal. An external transaction would occur with an outside party, such as the purchase or sales of a good. An… …   Investment dictionary

• accounting entity — entity; = business entity; = reporting entity The unit for which accounting records are maintained and for which financial statements are prepared. The accounting entity concept (or entity concept or separate entity concept) is the principle that …   Accounting dictionary

• accounting entity — entity; business entity; reporting entity The unit for which accounting records are maintained and for which financial statements are prepared. The accounting entity concept (or entity concept or separate entity concept) is the principle that… …   Big dictionary of business and management

• entity — en·ti·ty / en ti tē/ n pl ties: an organization (as a business or governmental unit) that has a legal identity which is separate from those of its members see also alter ego, instrumentality, juridical person …   Law 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 — ac·count·ing n 1: an often court ordered presentment or examination of accounts a complete accounting would be necessary to determine the nature of the expenditures Case & Comment 2: the settlement by judicial action of the assets of a… …   Law dictionary

• 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

• entity convention — UK US noun [S] LAW, ACCOUNTING ► the idea that a business and its owners are treated as separate for the purposes of the accounts, so that the owners are not responsible for paying the company s debts …   Financial and business terms