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1 Financial Reporting Instance Standard
"A standard that places additional constraints on instance documents that are used for financial reporting. All instance documents that are valid under FRIS are valid XBRL documents. However, not all XBRL documents are valid under FRIS."English-Arabic terms dictionary > Financial Reporting Instance Standard
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2 Financial Reporting Taxonomy Architecture
"A standard that places additional constraints on XBRL taxonomies that are intended to express information used in financial reporting. All taxonomies that are valid under FRTA are valid XBRL documents. However, not all XBRL documents are valid under FRTA."English-Arabic terms dictionary > Financial Reporting Taxonomy Architecture
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3 XBRL–Financial reporting
"XBRL messages that contain financial data in summary form, such as balances per period and which provide a standard understanding of what profit is or what depreciation is on a financial report." -
4 reporting currency
The monetary unit of measure used to record the converted monetary value of economic transactions in ledger accounts for financial and management reporting purposes. -
5 financial dimension
"A financial data classifier created from the parties, locations, products, and activities in an organization and used for management reporting." -
6 reporting currency unit
A currency unit that is used to record the financial consequences of accounting events and to prepare and report ancillary financial statements. -
7 Financial report; - reporting
تقرير مَالِيEnglish-Arabic economic glossary > Financial report; - reporting
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8 eXtensible Business Reporting Language
An XML language for the electronic communication of business and financial data.English-Arabic terms dictionary > eXtensible Business Reporting Language
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9 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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10 FRIS
"A standard that places additional constraints on instance documents that are used for financial reporting. All instance documents that are valid under FRIS are valid XBRL documents. However, not all XBRL documents are valid under FRIS." -
11 FRTA
"A standard that places additional constraints on XBRL taxonomies that are intended to express information used in financial reporting. All taxonomies that are valid under FRTA are valid XBRL documents. However, not all XBRL documents are valid under FRTA." -
12 commitment accounting
A practice of recording the financial consequences of budget fund reservation accounting events in pre-encumbrance and encumbrance journal accounts for financial and management reporting and analysis. -
13 accounting
"The practice of recording, classifying, summarizing, and reporting the financial consequences of accounting events." -
14 asset book
"Accounting records (ledgers or journals) for a specific reporting purpose, such as financial or taxes." -
15 Nederlandse Taxonomie Project
"A standard taxonomy (v1.0 based on XBRL 2.1 and IFRS) that is defined for all businesses operating in the Netherlands for reporting financial, tax, and statistical data to government agencies."English-Arabic terms dictionary > Nederlandse Taxonomie Project
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16 Netherlands Taxonomy Project
"A standard taxonomy (v1.0 based on XBRL 2.1 and IFRS) that is defined for all businesses operating in the Netherlands for reporting financial, tax, and statistical data to government agencies."English-Arabic terms dictionary > Netherlands Taxonomy Project
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17 NTP
"A standard taxonomy (v1.0 based on XBRL 2.1 and IFRS) that is defined for all businesses operating in the Netherlands for reporting financial, tax, and statistical data to government agencies." -
18 report library
"A structured set of files (row worksheets, column worksheets and reporting trees) that are combined to create a financial report." -
19 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."
См. также в других словарях:
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