- Comprehensive basis of accounting
- Общие основы бухгалтерского учета. . Словарь экономических терминов .
Англо-русский экономический словарь.
Comprehensive basis of accounting
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Other comprehensive basis of accounting — (OCBOA) in United States accounting refers to a system of accounting other than GAAP. As explained in the Journal of Accountancy,[1] Under Statement on Auditing Standards (USA) No. 62, Special Reports, an OCBOA is any one of A statutory basis of… … Wikipedia
Other Comprehensive Basis of Accounting — °Other Comprehensive Basis of Accounting (OCBOA) in the United States accounting, refers to a system of accounting other than GAAP. As explained in The Journal of Accountancy in an online issue: [http://www.aicpa.org/PUBS/JOFA/oct2003/ratcliff.htm… … Wikipedia
Comprehensive income — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Comprehensive annual financial report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Comprehensive Program for Socialist Economic Integration — Main article: History of the Comecon The Comprehensive Program for Socialist Economic Integration was set up in 1971, and laid the guidelines for Comecon activity until 1990. The distinction between market relations and planned relations made in… … Wikipedia
Accounting equation — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Accumulated other comprehensive income — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Constant purchasing power accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
List of accounting topics — Following is a list of accounting topics * Accounting Ethics * Accounting for risk * Accounting information system * Accounting methods * Accounting period * Accounting reform * Accounting scandals * Accounting software * Accounts payable *… … Wikipedia
Fund Accounting — is an accounting system often used by nonprofit organizations and by the public sector. OverviewBecause there is no personal profit motive for owners or members of nonprofit organizations and organizations in the public sector, such as… … Wikipedia
Mark-to-market accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
