- accounting framework
- система счетов ; система показателей учета ;
Англо-Русский словарь финансовых терминов. 2000.
accounting framework
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Accounting Postulate — A fundamental assumption in the field of accounting. Like any field, the present system of accounting has certain underlying axioms which form the basis of the all further work. Accounting postulates are generally very well agreed upon and form… … Investment 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.… … 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
Framework — Das F. des ⇡ International Accounting Standards Board (IASB) bildet das Grundkonzept des Rechnungslegungssystems der International Financial Reporting Standards (⇡ IFRS). Es ist geregelt im 1989 vom damaligen IASC herausgegebenen „Framework for… … Lexikon der Economics
accounting standard — A definitive standard for financial accounting and reporting established in the form of a Statement of Standard Accounting Practice (SSAP) issued by the Accounting Standards Committee or, since 1990, a Financial Reporting Standard (FRS) issued by … Accounting dictionary
Accounting Theory — Assumptions, methodologies and frameworks used in the study and application of financial principles. The study of accounting theory involves a review of both the historical foundations of accounting practices, as well as the way in which… … Investment dictionary
Accounting Technology — A U.S. accounting magazine. Founded in 1987, Accounting Technology is published in 11 issues a year by the Accountants Media Group, a division of Thomson, as part of the *WebCPA framework. Its focus is on developments in accounting related… … Auditor's dictionary
Accounting Today — A U.S. accounting magazine. Founded in 1987, Accounting Today is published biweekly by the Accountants Media Group, a division of Thomson, as part of the *WebCPA framework. Its coverage focuses on accounting, tax, and external auditing in the… … Auditor's dictionary
Generally Accepted Accounting Principles (United States) — In the U.S., generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly traded and… … Wikipedia
Constant purchasing power accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
International Accounting Standards — Die International Financial Reporting Standards (IFRS) sind internationale Rechnungslegungsvorschriften. Sie umfassen die Standards des International Accounting Standards Board (IASB), die International Accounting Standards (IAS) des… … Deutsch Wikipedia
