accounting policies
71МСФО — Международные стандарты финансовой отчётности (МСФО) набор документов (стандартов и интерпретаций), регламентирующих правила составления финансовой отчетности, необходимой внешним пользователям для принятия ими экономических решений в отношении… …
72Financial Reporting Standard — FRS Any of a series of standards issued by the UK Accounting Standards Board. Many of the more recent FRSs have the aim of harmonizing UK practice with the standards published by the International Accounting Standards Board. 1. Cash Flow… …
73reliability — The accounting principle that the financial information provided by a company should have the characteristics of faithful representation, neutrality, completeness, freedom from material error, and caution when prepared in uncertain conditions.… …
74Financial Reporting Standard — FRS Any of a series of standards issued by the Accounting Standards Board Many of the more recent FRSs have the aim of harmonizing UK practice with the standards published by the International Accounting Standards Board See box on p. XYZ.… …
75prudence concept — The accounting concept that insists on a realistic view of business activity and stresses that anticipated revenues and profits have no place in a profit and loss account until they have been realized in the form of cash or other assets for which …
76Engro Chemical — Engro is taken from the company logo Energy for Growth . Engro Chemical Pakistan Limited (ECPL) is a Pakistani fertilizer manufacturing and marketing company. Its production is based in Daharki, Sindh and Karachi. It is included in the KSE 100… …
77Audit Committee — An operating committee of a company s board of directors that is in charge of overseeing financial reporting and disclosure. All U.S. publicly traded companies must maintain a qualified audit committee in order to be listed on a stock exchange.… …
78Division Of Reserve Bank Operations And Payment Systems – RBOPS — An entity under the Federal Reserve System that manages certain policies and operations of the Federal Reserve Banks pertaining to the payment system within the United States. The Division of Reserve Bank Operations and Payment Systems ensures… …
79audit opinion — An opinion contained in an auditors report. It expresses a view as to whether or not the financial statements audited have been prepared consistently using appropriate accounting policies, in accordance with relevant legislation, regulations, or… …
80prudence concept — The accounting concept that insists on a realistic view of business activity and stresses that anticipated revenues and profits have no place in a profit and loss account until they have been realized in the form of cash or other assets for which …
