- accounting principles
- принципы составления счетов ; принципы учета ; бухгалтерские принципы ;
Англо-Русский словарь финансовых терминов. 2000.
accounting principles
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Accounting Principles — The rules and guidelines that companies must follow when reporting financial data. The common set of accounting principles is the generally accepted accounting principles (GAAP). To remain listed on many major stock exchanges in the U.S.,… … Investment dictionary
Accounting Principles Board - APB — The prior authoritative body of the American Institute of Certified Public Accountants (AICPA). Formed by the American Institute of Certified Public Accountants in 1959, the Accounting Principles Board was replaced in 1973 by the Financial… … Investment dictionary
Accounting Principles Board — The Accounting Principles Board (APB) is the former authoritative body of the American Institute of Certified Public Accountants (AICPA). It was created by the American Institute of Certified Public Accountants in 1959 and issued pronouncements… … Wikipedia
Accounting Principles Board — APB In the USA, the forerunner of the Financial Accounting Standards Board. It was established by the Institute of Certified Public Accountants in 1959 and issued Opinions until 1973. Several of the 31 Opinions issued significantly improved the… … Accounting dictionary
accounting principles — See: accounting concepts … Accounting dictionary
accounting principles — See accounting concepts … Big dictionary of business and management
Accounting Principles Board — APB The forerunner to the *Financial Accounting Standards Board (EASB). Established in 1959 by the *American Institute of Certified Public Accountants, the APB functioned until 1973. (It replaced the Committee on Accounting Procedure, which had… … Auditor's dictionary
Accounting Principles Board (APB) — 1959 mit dem Zweck der Erarbeitung von Rechnungslegungsgrundsätzen für börsennotierte Unternehmen vom ⇡ American Institute of Certified Public Accountants gegründet. Zentrale Verlautbarungsart des APB war die APB Opinion. Einzelne APB Opinions… … Lexikon der Economics
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
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 — See UK GAAP and US GAAP. Related links + Generally Accepted Accounting Principles (GAAP) USA Rules and procedures generally accepted wit … Law dictionary
