accounting estimates


accounting estimates
учет учетные оценки (бухгалтерские предположения и допущения относительно объектов учета; напр., предположительные оценки стоимости активов, срока полезного использования оборудования, величины безнадежных (сомнительных) долгов и т. п.)
See:

Англо-русский экономический словарь.

Смотреть что такое "accounting estimates" в других словарях:

  • changes in accounting estimates — apskaitinio įvertinimo keitimas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Įmonės turto nusidėvėjimo (amortizacijos) skaičiavimo, taip pat turto ir įsipareigojimų balansinės vertės patikslinimas… …   Lithuanian dictionary (lietuvių žodynas)

  • 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 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 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

  • 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

  • Australian Accounting Standards Board — The Australian Accounting Standards Board is a Commonwealth Agency that deals with standard setting in the private and public sectors in Australia and has its own research and administrative staff.The Australian Accounting Standards Board (the… …   Wikipedia

  • International Accounting Standard — IAS Any of the accounting standards issued by the board of the International Accounting Standards Committee (IASC) between 1973 and 2001. In 2001 the IASC was replaced by the International Accounting Standards Board (IASB), which announced that… …   Big dictionary of business and management

  • International Accounting Standards — International Financial Reporting Standards Les normes internationales d information financière, plus connues au sein de la profession comptable et financière sous leur nom anglais de International Financial Reporting Standards ou IFRS sont des… …   Wikipédia en Français

  • International Accounting Standard — IAS Any of the accounting standards issued by the board of the International Accounting Standards Committee (IASC) between 1973 and 2001. In 2001 the IASC was replaced by the International Accounting Standards Board (IASB), which announced that… …   Accounting dictionary

  • Hong Kong Accounting Standards — The Hong Kong Accounting Standards, or HKAS for short, formerly HKSSAP ,is a set of accounting standards issued by the Hong Kong Institute of Certified Public Accountants.Details*HKAS 1 Presentation of Financial Statements *HKAS 2 Inventories… …   Wikipedia

  • International Public Sector Accounting Standards — Inhaltsverzeichnis 1 Allgemein 2 Das IPSAS Board 3 Übersicht über die Standards 4 Anwendung der IPSAS 5 …   Deutsch Wikipedia

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