operating statements

См. также в других словарях:

• operating lease — see lease Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. operating lease …   Law dictionary

• Statements on Auditing Standards (USA) — In the United States, Statements on Auditing Standards provide guidance to external auditors on generally accepted auditing standards (abbreviated as GAAS) in regards to auditing a non publicAICPA Operating Policies, pg. 1] entity and issuing a… …   Wikipedia

• Operating margin — In business, operating margin, operating income margin, operating profit margin or return on sales (ROS) is the ratio of operating income (operating profit in the UK) divided by net sales, usually presented in percent. Net profit measures the… …   Wikipedia

• Operating cash flow — In financial accounting, operating cash flow (OCF), cash flow provided by operations or cash flow from operating activities (CFO), refers to the amount of cash a company generates from the revenues it brings in, excluding costs associated with… …   Wikipedia

• Operating expense — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• Operating income before depreciation and amortization — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• operating and financial review — OFR A statement published with a company s annual accounts and directors report in which the directors interpret the financial statements and discuss the business s performance, giving both positive and negative points. It is broadly similar to… …   Accounting dictionary

• List of GASB Statements — The Governmental Accounting Standards Board Statements (GASB Statements in short) are issued by GASB to set generally accepted accounting principles (GAAP) for state and local governments in the United States of America. These statements are the… …   Wikipedia

• Financial statements — (or financial reports) are formal records of a business financial activities. In British English, including United Kingdom company law, financial statements are often referred to as accounts, although the term financial statements is also used,… …   Wikipedia

• History of operating systems — The history of computer operating systems recapitulates to a degree the recent history of computer hardware. Operating systems (OSes) provide a set of functions needed and used by most application programs on a computer, and the linkages needed… …   Wikipedia

• Consolidated financial statements — are financial statements that factor the holding company s subsidiaries into its aggregated accounting figure. It is a representation of how the holding company is doing as a group. The consolidated accounts should provide a true and fair view of …   Wikipedia