loss accounting
31profit and loss — noun an account compiled at the end of an accounting period to show gross and net profit or loss (Freq. 1) • Syn: ↑profit and loss account • Hypernyms: ↑account, ↑accounting, ↑account statement * * * noun …
32List of accounting topics — Following is a list of accounting topics * Accounting Ethics * Accounting for risk * Accounting information system * Accounting methods * Accounting period * Accounting reform * Accounting scandals * Accounting software * Accounts payable *… …
33Hollywood accounting — (also known as Hollywood bookkeeping)[1] refers to the opaque accounting methods used by the film, video and television industry not only in Hollywood, CA, USA to budget and record profits for film projects. Expenditures can be inflated to reduce …
34Mental accounting — A concept first named by Richard Thaler (1980), mental accounting attempts to describe the process whereby people code, categorize and evaluate economic outcomes. One detailed application of mental accounting, the behavioral life cycle hypothesis …
35critical accounting — A reformist movement that challenges current accounting and auditing practices. Largely university based, the critical accounting movement is a broad school of thought that seeks emancipation from current social, economic, and power structures.… …
36current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their deprival value, which is the loss that a business would suffer if it were to be… …
37current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their value to the business, which is the loss that a business would suffer if it were to… …
38Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
39Inflation accounting — is a term describing a range of accounting systems designed to correct problems arising from historical cost accounting in the presence of inflation. [ [http://financial dictionary.thefreedictionary.com/inflation+accounting Wall Street Words: An… …
40Chinese 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 …
