Англо-русский экономический словарь.
Asset retirement obligation — Asset Retirement Obligations provide for future disposal of assets as required by SFAS 143 [http://www.aicpa.org/PUBS/JOFA/dec2001/hiner.htm] . Firms must recognize the ARO liability in the period it was acquired, generally acquisition. The… … Wikipedia
Retirement — For other uses, see Retirement (disambiguation). Finance Financial markets … Wikipedia
Retirement Method of Depreciation — An accounting procedure in which an asset is expensed for depreciation purposes only when it is removed from service instead of allocating its costs across the useful life of the asset. The depreciation expense must be reduced by the asset s… … Investment dictionary
National Institute on Retirement Security — Founder(s) The Council of Institutional Investors, The National Association of State Retirement Administrators, The National Council on Teacher Retirement Typ … Wikipedia
Enterprise asset management — (EAM) means the whole life optimal management of the physical assets of an organization to maximize value. It covers such things as the design, construction, commissioning, operations, maintenance and decommissioning/replacement of plant,… … Wikipedia
Software Asset Management — (SAM) is a business practice that involves managing and optimizing the purchase, deployment, maintenance, utilization, and disposal of software applications within an organization. According to the Information Technology Infrastructure Library… … Wikipedia
Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… … Wikipedia
Social Security (United States) — This article is about the retirement/disability program. For the general concept of providing welfare, see Social security. For other uses, see Social Security (disambiguation) … Wikipedia
Fixed Assets Register — A Fixed Asset Register (FAR) is an accounting method used for major resources of a business.Fixed Assets are assets such as land, machines, office equipments, buildings, patents, trademarks, copyrights, etc. held for the purpose of production of… … Wikipedia
List of FASB Interpretations — FASB Interpretations are published by the Financial Accounting Standards Board (FASB). They extend or explain existing standards (primarily published in Statements of Financial Accounting Standards). Interpretations are a part of the U.S.… … Wikipedia
Reporting financier aux Etats-Unis — Reporting financier aux États Unis Un reporting financier aux Etats Unis (compte rendu) est le document ou l opération consistant, pour une entreprise, à faire un rapport financier en fonction des normes en cours aux Etats Unis de son activité.… … Wikipédia en Français
