accounting entity concept

accounting entity concept

Англо-русский экономический словарь.

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  • accounting entity — entity; = business entity; = reporting entity The unit for which accounting records are maintained and for which financial statements are prepared. The accounting entity concept (or entity concept or separate entity concept) is the principle that …   Accounting dictionary

  • accounting entity — entity; business entity; reporting entity The unit for which accounting records are maintained and for which financial statements are prepared. The accounting entity concept (or entity concept or separate entity concept) is the principle that… …   Big dictionary of business and management

  • Entity concept — [In accounting the separate entity concept treats a business as distinct and completely separate from the owners. The business stands apart from other organizations as separate economic unit. It is necessary to record the business transactions… …   Wikipedia

  • entity concept — See accounting entity …   Big dictionary of business and management

  • business entity concept — UK US noun [S] ACCOUNTING ► the idea that in accounting (= the work of preparing financial records) a business or organization is completely separate from the personal business of the people who own it or work in it: »The business entity concept… …   Financial and business terms

  • separate-entity concept — See: accounting entity …   Accounting dictionary

  • separate-entity concept — See accounting entity …   Big dictionary of business and management

  • accounting concepts — accounting principles; = fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… …   Accounting dictionary

  • accounting concepts — accounting principles; fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… …   Big dictionary of business and management

  • Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… …   Wikipedia

  • Fourth Accounting Directive — An EU directive (1978) concerning the harmonization of company law and accounting practices in member states. It recognized five accounting concepts as fundamental: the accounting entity concept, the accruals concept, the consistency concept, the …   Big dictionary of business and management


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