- statement of accounting policies
- отчет об учетной политике
Англо-русский экономический словарь.
statement of accounting policies
Смотреть что такое "statement of accounting policies" в других словарях:
accounting policies — The specific accounting bases adopted and consistently followed by an organization in the preparation of its financial statements. These bases will have been determined by the organization to be the most appropriate for presenting fairly its… … Accounting dictionary
accounting policies — The specific accounting bases adopted and consistently followed by an organization in the preparation of its financial statements These bases will have been determined by the organization to be the most appropriate for presenting fairly its… … 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.… … 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
Statement of Standard Accounting Practice — SSAP Any of the accounting standards prepared by the Accounting Standards Committee (ASC) and issued by the six members of the Consultative Committee of Accountancy Bodies. Starting in 1971, a total of 25 SSAPs were issued up to 1990, when the… … Accounting dictionary
Statement of Standard Accounting Practice — SSAP Any of the accounting standards prepared by the Accounting Standards Board and issued by the six members of the Consultative Committee of Accountancy Bodies The first SSAP was issued in 1971 and in total 25 SSAPs were issued. Before a SSAP… … Big dictionary of business and management
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
Statement of Financial Accounting Standards - SFAS — A formal document issued by the Financial Accounting Standards Board (FASB), which details accounting standards and guidance on selected accounting policies set out by the FASB. These statements of financial accounting standards are issued, with… … Investment dictionary
Policies and Procedures — are a set of documents that describe an organization s policies for operation and the procedures necessary to fulfill the policies. They are often initiated because of some external requirement, such as environmental compliance or other… … Wikipedia
Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Critical accounting policy — In public corporate finance, a critical accounting policy is a policy for a firm/company or an industry which is considered to have a notably high subjective element, and that has a material impact on the financial statements. These policies are… … Wikipedia
