qualitative characteristics of accounting information
- qualitative characteristics of accounting information
, амер. качественные характеристики учетной информации
See:
Financial Accounting Standards Board, relevance, reliability, comparability, consistency, primary qualities, secondary qualities, understandability, user 3), recognition and measurement concepts, accounting information, accounting control
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качественные характеристики учетной информации
Англо-русский экономический словарь.
Полезное
Смотреть что такое "qualitative characteristics of accounting information" в других словарях:
qualitative characteristics of accounting information — The characteristics that make information in financial reports as useful as possible. The US Financial Accounting Standards Board, in its Statement of Financial Accounting Concepts No. 2, identifies the qualities that are both useful to decision… … Accounting dictionary
Constraints accounting — (CA) is an accounting reporting technique, consistent with a process of ongoing improvement (POOGI). It is an implementation of the Theory of Constraints. It is a development of throughput accounting. CA includes: explicit consideration of the… … Wikipedia
КАЧЕСТВЕННЫЕ ХАРАКТЕРИСТИКИ УЧЕТНОЙ ИНФОРМАЦИИ — QUALITATIVE CHARACTERISTICS OF ACCOUNTING infoRMATIONЦенность или состав учетной информации, делающие ее полезной. В заявлении Совета по стандартам фин. отчетности о принципах фин. отчетности № 2 Качественные характеристики учетной информации… … Энциклопедия банковского дела и финансов
objectives of financial statements — The purposes for which the financial statements in the annual accounts and report have been made. It is essential to identify these purposes to determine (a) what information should be provided and (b) how it should be presented. The current… … Accounting dictionary
ASOBAT — Acronym for A Statement of Basic Accounting Theory, an influential publication by the American Accounting Association. It argued for a user friendly approach to financial statements and considered the qualitative characteristics of accounting… … Accounting dictionary
Conceptual Framework — Das C.F. des ⇡ Financial Accounting Standards Board (FASB) bildet das allgemeine, übergeordnete Rechnungslegungssystem der United States Generally Accepted Accounting Principles (⇡ US GAAP). Nachdem die Versuche der Vorgängerorganisationen des… … Lexikon der Economics
Conceptual system — A conceptual system is a system that is composed of non physical objects, i.e. ideas or concepts. In this context a system is taken to mean an interrelated, interworking set of objects . Contents 1 Overview 1.1 Examples 2 Related topics … Wikipedia
Statement of Principles — A document first issued by the Accounting Standards Board in 1995 in an attempt to provide a conceptual framework for UK accounting standards. There are seven chapters: 1. The Objectives of Financial Statements 2. Qualitative Characteristics of… … Accounting 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
education — /ej oo kay sheuhn/, n. 1. the act or process of imparting or acquiring general knowledge, developing the powers of reasoning and judgment, and generally of preparing oneself or others intellectually for mature life. 2. the act or process of… … Universalium
geography — /jee og reuh fee/, n., pl. geographies. 1. the science dealing with the areal differentiation of the earth s surface, as shown in the character, arrangement, and interrelations over the world of such elements as climate, elevation, soil,… … Universalium
