- accounting conventions
- условности счета ;
Англо-Русский словарь финансовых терминов. 2000.
accounting conventions
Смотреть что такое "accounting conventions" в других словарях:
Accounting Convention — Guidelines that arise from the practical application of accounting principles. An accounting convention is not a legally binding practice; rather, it is a generally accepted convention based on customs, and is designed to help accountants… … Investment dictionary
accounting equation, the — *Assets = liabilities + *capital. Under the conventions of *double entry bookkeeping, each accounting transaction has at least one *debit entry and at least one *credit entry of equal value. At any moment, the mathematical integrity of… … Auditor's dictionary
Generally Accepted Accounting Principles — (GAAP) is the standard framework of guidelines for financial accounting. It includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial… … Wikipedia
Generally Accepted Accounting Principles (Canada) — Generally Accepted Accounting Principles (GAAP) of Canada provides the framework of broad guidelines, conventions, rules and procedures of accounting.In Canada, professional development paralleled that of the United States. In 1936, the… … Wikipedia
Generally Accepted Accounting Principles — ( GAAP) Accounting treatments that fully conform to established rules from the American Institute of Certified Public Accountants ( AICPA). For all nongovernment entities in the United States, GAAP is primarily determined by the Financial… … Financial and business terms
Generally Accepted Accounting Principles — GAAP Rules, guidance, and concepts for accounting practices and the content of *financial statements. GAAP covers the Recognition, *measurement, Reporting, and *disclosure of accounting items, and it is derived from several sources: *financial… … Auditor's dictionary
Generally Accepted Accounting Principles — (GAAP). The conventions, rules and procedures necessary to define accepted accounting practices at a particular time; includes both broad and specific guidelines. The source of such principles is the Financial Accounting Standards Board … Black's law dictionary
Generally Accepted Accounting Principles — (GAAP). The conventions, rules and procedures necessary to define accepted accounting practices at a particular time; includes both broad and specific guidelines. The source of such principles is the Financial Accounting Standards Board … Black's law dictionary
generally accepted accounting principles — noun a collection of rules and procedures and conventions that define accepted accounting practice; includes broad guidelines as well as detailed procedures • Syn: ↑GAAP • Hypernyms: ↑collection, ↑aggregation, ↑accumulation, ↑assemblage • Member… … Useful english dictionary
Generally Accepted Accounting Principals (GAAP) — A technical accounting term that encompasses the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. The New York Times Financial Glossary … Financial and business terms
Generally accepted accounting principles — (GAAP) Defined by the FASB as the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time, includes both broad guidelines and relatively detailed practices and procedures. U.S. Dept. of Energy … Energy terms
