- preparation of financial statements
- Общая лексика: составление финансовой отчётности
Универсальный англо-русский словарь. Академик.ру. 2011.
preparation of financial statements
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Financial statements — (or financial reports) are formal records of a business financial activities. In British English, including United Kingdom company law, financial statements are often referred to as accounts, although the term financial statements is also used,… … Wikipedia
Financial accountancy — (or financial accounting) is the field of accountancy concerned with the preparation of financial statements for decision makers, such as stockholders, suppliers, banks, employees, government agencies, owners, and other stakeholders. The… … Wikipedia
Financial Accounting Standards Board — (FASB) The designated organisation in the private sector for establishing standards of financial accounting and reporting in the US. These standards govern the preparation of financial reports. They are officially recognised as authoritative by… … Law dictionary
financial accounting — The maintenance of *accounting records and the preparation of *financial statements and related documents. Financial accounting, in contrast to *management accounting, tends to focus on accounting records for use outside an organization by… … Auditor's dictionary
Statements of Standard Accounting Practice — /ˌsteɪtmənts əv ˌstændəd ə kaυntɪŋ ˌpræktɪs/ plural noun rules laid down by the Accounting Standards Board for the preparation of financial statements. Abbreviation SSAPs … Dictionary of banking and finance
Financial Reporting Council of Nigeria — Formation 1982 Type Regulatory body Purpose/focus Set standards for accountancy in Nigeria Headquarters Lagos, Nigeria Official lan … Wikipedia
Financial modeling — is the task of building an abstract representation (a model) of a financial decision making situation.[1] This is a mathematical model designed to represent (a simplified version of) the performance of a financial asset or a portfolio, of a… … Wikipedia
Financial Management Advisor — The Financial Management Advisor (FMA) is a made in Canada professional designation of the Canadian Securities Institute (CSI), the official educator of the Canadian securities industry. The FMA is a personal financial planning designation… … Wikipedia
financial reporting — The preparation and dissemination of *financial statements. Corporate financial reporting is essentially an information system designed to construct and represent abstractions of the state and effects of specific empirical events which comprise… … Auditor's dictionary
internal control over financial reporting — USA A process designed by, or under the supervision of, the company s principal executive and principal financial officers, or persons performing similar functions, and put in place by the company s board of directors, management and other… … Law dictionary
Statement of Financial Accounting Standards — SFAS In the USA, any of the statements detailing the financial accounting and reporting requirements of the Financial Accounting Standards Board. These accounting standards are generally accepted accounting principles and should be followed by… … Accounting dictionary
