last accounting date

См. также в других словарях:

• date — ▪ I. date date 1 [deɪt] written abbreviation d noun [countable] 1. the words you use to talk about a particular day, month, and year: • The date on the letter was 30 June 2006. ˌaverage ˈdate …   Financial and business terms

• accounting period — Under the Companies Act 1985 an accounting period runs from one accounting reference date to the next (not less than six months and not more than eighteen months) for which a company prepares financial statements and statutory accounts. The… …   Law dictionary

• Accounting software — is application software that records and processes accounting transactions within functional modules such as accounts payable, accounts receivable, payroll, and trial balance. It functions as an accounting information system. It may be developed… …   Wikipedia

• 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 reference date — ARD The date at the end of an accounting reference period, i.e. the financial year for a company, as notified to the Registrar of Companies. For companies incorporated after 1 April 1990, it is normally taken as the last day of the month in which …   Accounting dictionary

• accounting reference date — ARD The date at the end of an accounting reference period, i. e. the financial year for a company, as notified to the Registrar of Companies For companies incorporated after 1 April 1990, it is normally taken as the last day of the month in which …   Big dictionary of business and management

• last-in first-out — adjective Date: 1934 of, relating to, or being a method of inventory accounting that values stock on hand according to costs at the time of acquisition and not according to the cost of replacement …   New Collegiate Dictionary

• alternative accounting rules — Alternative rules for valuing certain assets under the Companies Act (1985). These rules modify the historical cost convention. According to the modified rules intangible assets may be valued at current cost (with the exception of goodwill).… …   Accounting dictionary

• Inflation accounting — is a term describing a range of accounting systems designed to correct problems arising from historical cost accounting in the presence of inflation. [ [http://financial dictionary.thefreedictionary.com/inflation+accounting Wall Street Words: An… …   Wikipedia

• Resource Consumption Accounting — (RCA) is formally defined as a dynamic, fully integrated, principle based, and comprehensive management accounting approach that provides managers with decision support information for enterprise optimization.:RCA is a new, flexible,… …   Wikipedia

• Positive accounting — is the branch of academic research in accounting that seeks to explain and predict actual accounting practices. This contrasts with normative accounting, that seeks to derive and prescribe optimal accounting standards.Positive accounting can be… …   Wikipedia