Joint Disciplinary Scheme

Joint Disciplinary Scheme
орг.
сокр. JDS учет, брит. Совместная дисциплинарная система (структура, созданная в 1979 г. для регулирования профессиональных и деловых отношений между членами организаций профессиональных бухгалтеров и аудиторов и оценки эффективности их деятельности; охватывала деятельность Института присяжных бухгалтеров Англии и Уэльса и Института присяжных бухгалтеров Шотландии; в настоящее время должна быть заменена Советом по расследованиям и дисциплинарным нарушениям в области учета)
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Англо-русский экономический словарь.

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