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1 fundamental accounting concepts
(accruals, consistency, going concern, prudence) фундаментальні бухгалтерські передумови (нарахування, сталість, безперервність, заниженість оцінки)The English-Ukrainian Dictionary > fundamental accounting concepts
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 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
fundamental accounting concepts — See: accounting concepts … Accounting 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
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
accounting bases — The methods used for applying fundamental accounting concepts to financial transactions and items when preparing financial statements. The particular bases adopted by an organization will form its accounting policies … Accounting dictionary
Statement of Financial Accounting Concepts — SFAC In the USA, any of the reports issued by the Financial Accounting Standards Board to identify the fundamental concepts of financial accounting and reporting. They reflect the objectives of financial statements … 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
Accounting reform — is an expansion to accounting rules that goes beyond the realm of financial measures for both individual economic entities and national economies. It is advocated by those who consider the focus of the present standards and practices wholly… … Wikipedia
Fundamental Payroll Certification — The Fundamental Payroll Certification (FPC) is an exam based payroll certification designed specifically for (1) entry level payroll practitioners; (2) payroll, HR, and finance consultants; (3) sales, service, and technology professionals… … Wikipedia