accounting change


accounting change
учет изменение в (бухгалтерском) учете
а) (изменение в принципах бухгалтерского учета)
See:
б) (изменение в учетных оценках (оценочных прогнозах относительно состояния объектов учета), напр., в предположительных оценках объема безнадежных долгов)
See:
в) (изменение субъекта учета и составления отчетности, напр., при слиянии компаний)
See:

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изменение в бухгалтерском учете: 1) изменение в принципах бухгалтерского учета; 2) изменение учетных проектировок (оценок); 3) изменение субъекта учета (напр., в результате слияния компаний).
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изменения в бухучете
. . Словарь экономических терминов .

Англо-русский экономический словарь.

Смотреть что такое "accounting change" в других словарях:

  • Accounting Change — A change in accounting principles, accounting estimates, or the reporting entity. A change in an accounting principle is a change in a method used, such as using a different depreciation method or switching from LIFO to FIFO. An example of an… …   Investment dictionary

  • Accounting reform — is an expansion to accounting rules that goes beyond the realm of financial measures for both individual economic entities and national economies. It is advocated by those who consider the focus of the present standards and practices wholly… …   Wikipedia

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • Accounting identity — In finance and economics, an accounting identity is an equality that must be true regardless of the value of its variables, or a statement that by definition (or construction) must be true. [ Principles of Macroeconomics , Mankiw et al., pp. 211… …   Wikipedia

  • Accounting Changes And Error Correction — Requirements for the accounting for and reporting of a change in accounting principle, change in accounting estimate, change in reporting entity or the correction of a transaction. Accounting Changes and Error Correction is a pronouncement made… …   Investment dictionary

  • Accounting period — An accounting period is a period with reference to which United Kingdom corporation tax is charged. [Section 12 of the Income and Corporation Taxes Act 1988] It helps dictate when tax is paid on income and gains. An accounting period begins… …   Wikipedia

  • Accounting Standards Codification — This accountancy related article is a stub. You can help Wikipedia by expanding it.v · …   Wikipedia

  • change in accounting method — A change in the taxpayers method of accounting is an overall change in the plan of accounting, e.g. a change from the cash to the accrual method, or a change in the method of valuing inventories. Such change normally requires prior approval from… …   Black's law dictionary

  • change in accounting method — A change in the taxpayers method of accounting is an overall change in the plan of accounting, e.g. a change from the cash to the accrual method, or a change in the method of valuing inventories. Such change normally requires prior approval from… …   Black's law dictionary

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

  • accounting — An act or a system of making up or settling accounts, consisting of a statement of account with debits and credits arising from relationship of parties. State ex rel. King v. Harvey, Miss., 214 So.2d 817, 819. Rendition of an account, either… …   Black's law dictionary

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