parent accounting
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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
Parent and its Consolidated Entities — A parent and those firms (if any) that are affiliated with the parent entity for purposes of financial statements prepared in accordance with Generally Accepted Accounting Principles (GAAP). An individual shall be deemed to control a firm that… … Energy terms
Hollywood accounting — (also known as Hollywood bookkeeping)[1] refers to the opaque accounting methods used by the film, video and television industry not only in Hollywood, CA, USA to budget and record profits for film projects. Expenditures can be inflated to reduce … Wikipedia
International Accounting Standards Board — The International Accounting Standards Board (IASB) founded on April 1, 2001 is the successor of the International Accounting Standards Committee (IASC) founded in June 1973 in London. It is responsible for developing the International Financial… … Wikipedia
Certified Forensic Accounting Professional — Indiaforensic Center of Studies Formation 2005 Legal status Professional organization Purpose/focus Forensic Accounting Education Headquarters India Location Pune … Wikipedia
Certified Bank Forensic Accounting — Indiaforensic Center of Studies Formation 2005 Legal status Professional organization Purpose/focus Forensic Accounting Education Headquarters India Location Pune … Wikipedia
Push Down Accounting — In accounting for mergers and acquisitions, the convention of accounting of the purchase of a subsidiary at the purchase cost rather than its historical cost. This method of accounting is required under U.S. GAAP, but is not accepted in IFRS… … Investment dictionary
International Accounting Standards Board — IASB The international accounting standards setting organization. In 2001, the IASB replaced its predecessor, the international Accounting Standards Committee. The IASB is based in London, and its Web site states that its main aim is to develop a … Auditor's dictionary
Directorate-General of Budget, Accounting and Statistics — Directorate General of Budget, Accounting, and Statistics 行政院主計處 Xíngzhèngyuàn Zhǔjì Chǔ Agency overview Formed 1931 Jurisdiction … Wikipedia
International Accounting Standards Committee Foundation — IASC Foundation The parent entity of the International Accounting Standards Board (IASB), whose members it is responsible for appointing. It is funded by contributions from the major accounting firms, private financial institutions, and… … Accounting dictionary
consolidation accounting — The presentation of the *financial statements of two or more organizations as one economic unit. Consolidation accounting techniques require the combining of the financial statements of the individual organizations of a *business combination (i.e … Auditor's dictionary
