Accounting Principles Board Statement

Accounting Principles Board Statement
сокр. APB statement учет, амер., ист. Положение Совета по принципам учета* (одна из форм, в которой издавались официальные документы Совета по принципам бухгалтерского учета при Американском институте дипломированных общественных бухгалтеров до 1973 г., когда он был заменен Советом по стандартам финансового учета; не имеют предписательного характера; всего были изданы 4 Положения)
See:

Англо-русский экономический словарь.

Игры ⚽ Нужна курсовая?

Смотреть что такое "Accounting Principles Board Statement" в других словарях:

  • United States Generally Accepted Accounting Principles — Die United States Generally Accepted Accounting Principles (US GAAP [gæp]; deutsch: „Allgemein anerkannte Rechnungslegungsgrundsätze der Vereinigten Staaten “) sind US amerikanische Rechnungslegungsvorschriften und allgemein anerkannte… …   Deutsch Wikipedia

  • 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

  • statement of principles — ˌstatement of ˈprinciples noun statements of principles PLURALFORM 1. [countable] a statement by an organization of the moral or political beliefs which the organization s actions will be based on: • The statement of principles of the Federation… …   Financial and business terms

  • Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… …   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 analyst — Infobox Occupation name= PAGENAME caption= official names= PAGENAME type= profession activity sector= business competencies= management skills, sense of analysis formation= see professional requirements employment field= private corporations… …   Wikipedia

  • Accounting Changes And Error Correction — Requirements for the accounting for and reporting of a change in accounting principle, change in accounting estimate, change in reporting entity or the correction of a transaction. Accounting Changes and Error Correction is a pronouncement made… …   Investment dictionary

  • Accounting Standards Codification — This accountancy related article is a stub. You can help Wikipedia by expanding it.v · …   Wikipedia

  • Statement of Principles — A document first issued by the Accounting Standards Board in 1995 in an attempt to provide a conceptual framework for UK accounting standards. There are seven chapters: 1. The Objectives of Financial Statements 2. Qualitative Characteristics of… …   Accounting dictionary

  • Accounting Standards — Statements issued by the Accounting Standards Board, requiring the adoption of certain accounting principles and methods when preparing accounts in the UK. There are currently two forms of Accounting Standards in the UK Financial Reporting… …   Financial and business terms

  • Statement of Financial Accounting Standards — SFAS In the USA, any of the statements detailing the financial accounting and reporting requirements of the Financial Accounting Standards Board. These accounting standards are generally accepted accounting principles and should be followed by… …   Accounting dictionary


Поделиться ссылкой на выделенное

Прямая ссылка:
Нажмите правой клавишей мыши и выберите «Копировать ссылку»