prior-year adjustment

prior-year adjustment
Менеджмент
исправление показателей предыдущих отчетных периодов
исправление счета прибылей и убытков фирмы, необходимость которого определяется тем, что операции предыдущих лет искажает нынешний вид счета

Англо-русский экономический словарь.

Игры ⚽ Поможем написать реферат

Смотреть что такое "prior-year adjustment" в других словарях:

  • Cuban Refugee Adjustment Act — The Cuban Adjustment Act (CAA), Public Law 89 732, is a United States federal law enacted on November 2, 1966. The law applies to any native or citizen of Cuba who has been inspected and admitted or paroled into the United States after January 1 …   Wikipedia

  • Concept of death and adjustment — addresses people s adjustment to the inevitable phenomenon of death depending on the different perceptions of the phenomenon they have, whether or not there is a particular reason to think that death is imminent. [ Hossain, M.S. (2008). HUMAN… …   Wikipedia

  • inventory adjustment —    a loss caused from prior overvaluation of goods    Usually arising from a failure to write down slow moving, damaged, or unsaleable stocks and not providing for pilferage. Also as inventory correction:     Company officials blame the losses on …   How not to say what you mean: A dictionary of euphemisms

  • comparative figures — Figures given for previous years in the financial statements of an organization for the purpose of comparison. Corresponding figures for the previous financial year are required by law. If accounting policies have changed or a prior year… …   Accounting dictionary

  • ИСПРАВЛЕНИЕ ПОКАЗАТЕЛЕЙ ПРЕДЫДУЩИХ ОТЧЕТНЫХ ПЕРИОДОВ — (prior year adjustment) Исправление счета прибылей и убытков фирмы, необходимость которого определяется тем, что операции предыдущих лет искажают нынешний вид счета. Подобное исправление может потребоваться в связи с недооценкой или переоценкой… …   Словарь бизнес-терминов

  • Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium

  • Government procurement in the United States — is based on many of the same principles as commercial contracting, but is subject to special laws and regulation as described below. Persons entering into commercial contracts are pretty much free to do anything that they can agree on. Each… …   Wikipedia

  • Government contract — Contracting with the U.S. Government is based on many of the same principles as commercial contracting andcan be very profitable, but is sufficiently different from commercial contracting to require special care.Persons entering into commercial… …   Wikipedia

  • Gregorian calendar — For the calendar of religious holidays and periods, see Liturgical year. For this year s Gregorian calendar, see Common year starting on Saturday. 2011 in other calendars Gregorian calendar 2011 MMXI …   Wikipedia

  • Computers and Information Systems — ▪ 2009 Introduction Smartphone: The New Computer.       The market for the smartphone in reality a handheld computer for Web browsing, e mail, music, and video that was integrated with a cellular telephone continued to grow in 2008. According to… …   Universalium

  • Uruguay — Uruguayan /yoor euh gway euhn, gwuy euhn/, adj., n. /yoor euh gway , gwuy /; Sp. /ooh rddooh gwuy /, n. 1. a republic in SE South America. 3,261,707; 72,172 sq. mi. (186,925 sq. km). Cap.: Montevideo. 2. a river in SE South America, flowing from… …   Universalium


Поделиться ссылкой на выделенное

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