monetary unit assumption

monetary unit assumption
учет допущение о денежной единице* (допущение о том, что в отчетности могут отражаться только операции и события, которые имеют денежную оценку; предоставление информации в денежной форме избавляет пользователя от большого количества нерелевантной информации; c применением денежного измерителя связана необходимость корректировки на текущую стоимость денежной единицы при прогнозировании или ином анализе показателей во времени)
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Англо-русский экономический словарь.

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Смотреть что такое "monetary unit assumption" в других словарях:

  • the monetary unit assumption — basic outlook in accounting that deals with uniform units of currency …   English contemporary dictionary

  • Unit of account — A unit of account is a standard monetary unit of measurement of value/cost of goods, services, or assets. It is one of three well known functions of money. It lends meaning to profits, losses, liability, or assets. The accounting monetary unit of …   Wikipedia

  • Monetary sovereignty — A state is generally considered monetarily sovereign to the extent that it retains the following legal rights[1][2]: The right of legal tender to choose which currencies are acceptable as legal tender for payment of taxes and other legal debts.… …   Wikipedia

  • Unit Deployment Program — To reduce the number of unaccompanied tours and improve unit continuity, the Commandant of the Marine Corps, (CMC) established the Unit Deployment Program (UDP) to provide for the deployment of units to the Western Pacific (WESTPAC) for periods… …   Wikipedia

  • Constant purchasing power accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • India — /in dee euh/, n. 1. Hindi, Bharat. a republic in S Asia: a union comprising 25 states and 7 union territories; formerly a British colony; gained independence Aug. 15, 1947; became a republic within the Commonwealth of Nations Jan. 26, 1950.… …   Universalium

  • Germany — /jerr meuh nee/, n. a republic in central Europe: after World War II divided into four zones, British, French, U.S., and Soviet, and in 1949 into East Germany and West Germany; East and West Germany were reunited in 1990. 84,068,216; 137,852 sq.… …   Universalium

  • china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material …   Universalium

  • China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast …   Universalium

  • United Kingdom — a kingdom in NW Europe, consisting of Great Britain and Northern Ireland: formerly comprising Great Britain and Ireland 1801 1922. 58,610,182; 94,242 sq. mi. (244,100 sq. km). Cap.: London. Abbr.: U.K. Official name, United Kingdom of Great… …   Universalium

  • Europe, history of — Introduction       history of European peoples and cultures from prehistoric times to the present. Europe is a more ambiguous term than most geographic expressions. Its etymology is doubtful, as is the physical extent of the area it designates.… …   Universalium


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