balance sheet date
51letter of representation — A formal written record of representations made by the management of an organization to the auditors. The letter is prepared by the auditor and signed by management on a date as near as possible to the date of the auditors report and after all… …
52temporal method — A method of converting a foreign currency involved in a transaction in which the local currency is translated at the exchange rate in operation on the date on which the transaction occurred. If rates do not fluctuate significantly, an average for …
53temporal method — A method of converting a foreign currency involved in a transaction in which the local currency is translated at the exchange rate in operation on the date on which the transaction occurred. If rates do not fluctuate significantly, an average for …
54fixed liabiltiy — noun : a liability (as a bond or mortgage) that does not mature for at least one year from the date incurred or from a given balance sheet date called also funded debt …
55Australian Accounting Standards Board — The Australian Accounting Standards Board is a Commonwealth Agency that deals with standard setting in the private and public sectors in Australia and has its own research and administrative staff.The Australian Accounting Standards Board (the… …
56Hong Kong Accounting Standards — The Hong Kong Accounting Standards, or HKAS for short, formerly HKSSAP ,is a set of accounting standards issued by the Hong Kong Institute of Certified Public Accountants.Details*HKAS 1 Presentation of Financial Statements *HKAS 2 Inventories… …
57Международные стандарты финансовой отчётности — Бухгалтерский учёт Ключевые понятия Бухгалтер • Бухгалтерия Главная бухгалтерская книга Оборотно сальдовая ведомость Отчётный период У …
58МСФО — Бухгалтерский учёт Ключевые понятия Бухгалтер Бухгалтерия Пробный баланс Главная бухгалтерская книга Дебет Себестоимость Двойная запись Стандартные методы Наличный и кумулятивный методы РСБУ / МСФО Финансовая отчётность Бу …
59Международные стандарты финансовой отчетности — Бухгалтерский учёт Ключевые понятия Бухгалтер Бухгалтерия Пробный баланс Главная бухгалтерская книга Дебет Себестоимость Двойная запись Стандартные методы Наличный и кумулятивный методы РСБУ / МСФО Финансовая отчётность Бу …
60Noon Rate — A term used by the Bank of Canada to describe the foreign exchange rate between the U.S. dollar and the Canadian dollar. The rate is released by 12:45pm EST by the Bank of Canada on any given day, and is based on the trading that takes place from …
