-
1 фундаментальные бухгалтерские предпосылки
Banks. Exchanges. Accounting. (Russian-English) > фундаментальные бухгалтерские предпосылки
-
2 бухгалтерские предпосылки/концепции
попытки бухгалтеров определить теоретические предпосылки, на которых основывается (или должна основываться) практика ведения бухгалтерского учета (также (accounting principles). Комитет по международным бухгалтерским стандартам (International Accounting Standards Committee) - IASC) сформулировал три фундаментальные бухгалтерские предпосылки (fundamental accounting assumptions), а Комитет по бухгалтерским стандартам в Великобритании (accounting standards committee - ASC) - четыре фундаментальные бухгалтерские концепции (fundamental accounting concepts)
Специализированный русско-английский словарь бухгалтерских терминов > бухгалтерские предпосылки/концепции
-
3 фундаментальные бухгалтерские предпосылки
сформулированные в Международном бухгалтерском стандарте №1 (International Accounting Standards) - IAS): начисления (accruals), постоянство (consistency) и непрерывность (going concern). См. также (accounting assumptions), (accounting concepts)
Специализированный русско-английский словарь бухгалтерских терминов > фундаментальные бухгалтерские предпосылки
-
4 фундаментальные бухгалтерские предпосылки
Gold mining: fundamental accounting assumptionsУниверсальный русско-английский словарь > фундаментальные бухгалтерские предпосылки
-
5 фундаментальные бухгалтерские концепции
сформулированные в Великобритании в Положении №2 о стандартной бухгалтерской практике (Statement of Standard Accounting Practice) - SSAP 2); начисления (accruals), постоянство (consistency), непрерывность (going concern) и заниженность оценки (prudence). См. также accounting assumptions/concepts - бухгалтерские предпосылки/концепции
Специализированный русско-английский словарь бухгалтерских терминов > фундаментальные бухгалтерские концепции
См. также в других словарях:
fundamental accounting concepts — The basic assumptions which all companies must follow when preparing their accounts. When a set of accounts is prepared, it is assumed that these principles have been followed. The fundamental accounting principles are Going Concern, Accruals,… … Financial and business terms
fundamental accounting principles — The basic assumptions which all companies must follow when preparing their accounts. When a set of accounts is prepared, it is assumed that these principles have been followed. The fundamental accounting principles are Going Concern, Accruals,… … Financial and business terms
fundamental accounting concepts/principles — The basic assumptions which all companies must follow when preparing their accounts. When a set of accounts is prepared, it is assumed that these principles have been followed. The fundamental accounting principles are Going Concern, Accruals,… … Financial and business terms
Generally Accepted Accounting Principles (United States) — In the U.S., generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly traded and… … Wikipedia
Personality psychology — studies personality based on theories of individual differences. One emphasis in this area is to construct a coherent picture of a person and his or her major psychological processes (Bradberry, 2007). Another emphasis views personality as the… … Wikipedia
Economic model — A diagram of the IS/LM model In economics, a model is a theoretical construct that represents economic processes by a set of variables and a set of logical and/or quantitative relationships between them. The economic model is a simplified… … Wikipedia
mathematics — /math euh mat iks/, n. 1. (used with a sing. v.) the systematic treatment of magnitude, relationships between figures and forms, and relations between quantities expressed symbolically. 2. (used with a sing. or pl. v.) mathematical procedures,… … Universalium
Business ethics — For the episode from the American television series The Office, see Business Ethics (The Office). Business ethics (also corporate ethics) is a form of applied ethics or professional ethics that examines ethical principles and moral or ethical… … Wikipedia
United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… … Universalium
Mathematical economics — Economics … Wikipedia
Economics — This article is about the social science. For other uses, see Economics (disambiguation). For a topical guide to this subject, see Outline of economics. Economics … Wikipedia
