accounting principles
91Chinese accounting standards — are the accounting rules used in Chinese state owned corporations in mainland China. They are currently being phased out in favour of generally accepted accounting principles or International Accounting Standards. As of February 2010, the Chinese …
92Standard accounting practice — Publicly traded companies are required to follow certain accounting rules when presenting financial statements so that the readers of the statements can easily compare different companies. Private companies are also often required by banks and… …
93Financial Accounting Standards Board — Das Financial Accounting Standards Board (FASB) ist ein us amerikanisches, privatrechtlich organisiertes Rechnungslegungsgremium.[1] Es hat die Zielsetzung festzulegen was United States Generally Accepted Accounting Principles (US GAAP) für… …
94Profit (accounting) — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
95Constant purchasing power accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
96Throughput Accounting — (TA) is an alternative to cost accounting proposed by Eliyahu M. Goldratt [Eliyahu M. Goldratt and Jeff Cox The Goal ISBN 0 620 33597 1.] . Throughput accounting [Thomas Corbett Throughput Accounting ISBN 0 88427 158 7.] is not cost accounting or …
97Differences between management accounting and financial accounting — The structure of accounting as documented by the International Federation of Accountants The differences between management accounting and financial accounting include:[1] Management accounting provides information to people within an… …
98fundamental accounting concepts/principles — The basic assumptions which all companies must follow when preparing their accounts. When a set of accounts is prepared, it is assumed that these principles have been followed. The fundamental accounting principles are Going Concern, Accruals,… …
99Comparison of cash and accrual methods of accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
100Critical accounting policy — In public corporate finance, a critical accounting policy is a policy for a firm/company or an industry which is considered to have a notably high subjective element, and that has a material impact on the financial statements. These policies are… …
