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1 Generally Accepted Accounting Principles
"A widely accepted set of accounting conventions, rules, and standards for United States companies."English-Arabic terms dictionary > Generally Accepted Accounting Principles
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2 accounting rule
"A rule in an accounting system that controls the principles, methods, and procedures for classifying, recording, and reporting the financial consequences of accounting events." -
3 accounting policy
A policy that prescribes the general principles and procedures that an organization follows to prepare statements that report on its performance. -
4 Preparation of an Opening Balance Sheet at the Date of Transition to IFRS
"A template that addresses, from a Finance & Accounting perspective, the significant activities required of companies to prepare their opening balance sheet at the date of transition to IFRS within the context of a conversion from previous Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS)."English-Arabic terms dictionary > Preparation of an Opening Balance Sheet at the Date of Transition to IFRS
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5 barter
The exchange of goods and services for advertising without the exchange of cash. The barter value equals the dollar value of the goods and services. This is a recognized form of revenue under GAAP (Generally Accepted Accounting Principles).
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