Accounting Standards Board


Accounting Standards Board
орг.
сокр. ASB учет, брит. Совет по стандартам (финансового) учета, Совет по бухгалтерским [учетным\] стандартам (создан в 1990 г. для разработки стандартов бухгалтерского финансового учета; ранее функции совета выполнял Комитет по бухгалтерским стандартам; контролируется Советом по финансовой отчетности)
See:

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abbrev.: ASB Accounting Standards Board Совет по учетным стандартам (Великобритания); см. Accounting Standards Committee;
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Бюро по стандартизации отчетности

Англо-русский экономический словарь.

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  • Accounting Standards Board — (ASB) The accounting standards issuing body. The ASB issues accounting standards in the form of Financial Reporting Standards (FRSs) and has adopted those standards developed by its predecessors in the form of Statements of Standard Accounting… …   Law dictionary

  • Accounting Standards Board — The role of the Accounting Standards Board (ASB) is to issue accounting standards in the United Kingdom. It is recognised for that purpose under the Companies Act 1985. It took over the task of setting accounting standards from the Accounting… …   Wikipedia

  • Accounting Standards Board — The body responsible for issuing Accounting Standards in the United Kingdom. Dresdner Kleinwort Wasserstein financial glossary See also Financial Reporting Review Panel, Urgent Issues Task Force and Financial Reporting Council. Dresdner Kleinwort …   Financial and business terms

  • Accounting Standards Board — ASB The recognized body for setting accounting standards in the UK. It was established in 1990 to replace the Accounting Standards Committee (ASC) following the recommendations contained in the Dearing Report. Under the Companies Act (1985),… …   Accounting dictionary

  • Accounting Standards Board — ASB The recognized body for setting accounting standards in the UK. It was established in 1990 to replace the Accounting Standards Committee (ASC) following the recommendations contained in the Dearing Report Under the Companies Act (1985),… …   Big dictionary of business and management

  • Accounting Standards Board — /əˌkaυntɪŋ stændədz bɔ:d/ noun a committee set up by British accounting institutions to monitor methods used in accounting …   Dictionary of banking and finance

  • International Accounting Standards Board — The International Accounting Standards Board (IASB) founded on April 1, 2001 is the successor of the International Accounting Standards Committee (IASC) founded in June 1973 in London. It is responsible for developing the International Financial… …   Wikipedia

  • 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

  • Financial Accounting Standards Board — ( FASB) An accounting industry organization; part of the Financial Accounting Foundation. FASB issues Statements of Financial Accounting Standards that define and govern GAAP for nongovernment entities in the United States. FASB also publishes… …   Financial and business terms

  • Financial Accounting Standards Board — Infobox Non profit Non profit name = Financial Accounting Standards Board Non profit Non profit type = founded date = 1973 founder = location = Norwalk, Connecticut origins = Board Members = Robert H. Herz, ChairmanGeorge J. Batavick,… …   Wikipedia

  • International Accounting Standards Board — (IASB) An independent, privately funded accounting standard setter based in London which aims to harmonise accounting principles used for financial reporting around the world. Standards issued by this body are called International Financial… …   Law dictionary

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