Committee on Accounting Procedure

Committee on Accounting Procedure
орг.
сокр. CAP учет, амер., ист. Комитет по бухгалтерским процедурам (комитет, созданный Американским институтом бухгалтеров в 1938 г.; состоял из теоретиков и практиков бухгалтерского учета; основной задачей этого комитета являлось уменьшение количества различных трактовок и несоответствий в бухгалтерской практике; комитет разработал 51 документ под общим названием "Бухгалтерский исследовательский бюллетень"; узкопроблемный подход и рекомендательный характер бюллетеней не позволил комитету разработать систему стандартов; в 1959 г. был заменен Комитетом по стандартам бухгалтерского учета)
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Англо-русский экономический словарь.

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Смотреть что такое "Committee on Accounting Procedure" в других словарях:

  • Committee on Accounting Procedure — The Committee on Accounting Procedure (CAP) was the first private sector organization that had the task of setting accounting standards in the United States. It was a committee run by the American Institute of Accountants (now known as the… …   Wikipedia

  • Committee on Accounting Procedure (CAP) — Nachdem die ⇡ SEC ihre Kompetenz zur Entwicklung von ⇡ Rechnungslegungsvorschriften für börsennotierte Unternehmen an das ⇡ American Institute of Certified Public Accountants übertragen hatte, gründete dieses zu diesem Zweck im Jahre 1938 das CAP …   Lexikon der Economics

  • Accounting Research Bulletins — were documents issued by the Committee on Accounting Procedure between 1938 and 1959 on various accounting problems. They were discontinued with the dissolution of the Committee in 1959 under a recommendation from the Special Committee on… …   Wikipedia

  • Accounting Research Bulletins - ARB — Bulletins containing recommended accounting procedures for the accounting community. The publications are written and issued by the accounting principles board (APB), and were issued by the committee on accounting procedure of the American… …   Investment dictionary

  • Accounting Principles Board — APB The forerunner to the *Financial Accounting Standards Board (EASB). Established in 1959 by the *American Institute of Certified Public Accountants, the APB functioned until 1973. (It replaced the Committee on Accounting Procedure, which had… …   Auditor's dictionary

  • Accounting Research Bulletin — (ARB) Statement on recommended accounting procedures issued by the American Institute of Certified Public Accountants Committee on Accounting Procedure …   Black's law dictionary

  • Accounting Research Bulletin — (ARB) Statement on recommended accounting procedures issued by the American Institute of Certified Public Accountants Committee on Accounting Procedure …   Black's law dictionary

  • Accounting Research Bulletin (ARB) — zentrale Verlautbarungsart des ⇡ Committee on Accounting Procedure (CAP) und damit Teil der ⇡ US GAAP …   Lexikon der Economics

  • Financial Accounting Standards Board — Infobox Non profit Non profit name = Financial Accounting Standards Board Non profit Non profit type = founded date = 1973 founder = location = Norwalk, Connecticut origins = Board Members = Robert H. Herz, ChairmanGeorge J. Batavick,… …   Wikipedia

  • 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


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