Англо-русский экономический словарь.
capital maintenance concept — 1) The financial capital maintenance concept is that the capital of a company is only maintained if the financial or monetary amount of its net assets at the end of a financial period is equal to or exceeds the financial or monetary amount of its … Accounting dictionary
capital maintenance concept — 1) The financial capital maintenance concept is that the capital of a company is only maintained if the financial or monetary amount of its net assets at the end of a financial period is equal to or exceeds the financial or monetary amount of its … Big dictionary of business and management
financial capital maintenance — See: capital maintenance concept … Accounting dictionary
Capital Maintenance — An accounting concept based on the principle that income is only recognized after capital has been maintained or there has been a full recovery of costs. Capital maintenance has been reached if the amount of a company s capital at the end of a… … Investment dictionary
Financial Repression — A term that describes measures by which governments channel funds to themselves as a form of debt reduction. This concept was introduced in 1973 by Stanford economists Edward S. Shaw and Ronald I. McKinnon. Financial repression can include such… … Investment dictionary
International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… … Wikipedia
Constant purchasing power accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Historical cost — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
United States Navy Working Capital Fund — The United States Navy Working Capital Fund (NWCF) is a branch of the family of United States Department of Defense (DoD) Working Capital Funds. The NWCF is a revolving fund, an account or fund that relies on sales revenue rather than direct… … Wikipedia
Consumption of fixed capital — (CFC) is a term used in business accounts, tax assessments and national accounts for depreciation of fixed assets. CFC is used in preference to depreciation to emphasize that fixed capital is used up in the process of generating new output, and… … Wikipedia
Gross fixed capital formation — (GFCF) is a macroeconomic concept used in official national accounts since the 1930s. Concept and dataThe statistical aggregate of GFCF is a measure of the net new investment by enterprises in the domestic economy in fixed capital assets during… … Wikipedia
