- users of financial statements
- Бухгалтерия: пользователи финансовых отчётов
Универсальный англо-русский словарь. Академик.ру. 2011.
users 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
objectives of financial statements — The purposes for which the financial statements in the annual accounts and report have been made. It is essential to identify these purposes to determine (a) what information should be provided and (b) how it should be presented. The current… … Accounting dictionary
general purpose financial statements — The annual accounts and report prepared by companies; they are intended to serve the needs of many users and are therefore regarded as general purpose documents. Specific purpose statements are sometimes prepared to meet the needs of a particular … Accounting dictionary
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 Reporting — Financial Reporting= Financial reporting is the process of preparing and distributing financial information to users of such information in various forms. The most common format of formal financial reporting are financial statements. Financial… … 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 Accounting Standards Board — Infobox Non profit Non profit name = Financial Accounting Standards Board Non profit Non profit type = founded date = 1973 founder = location = Norwalk, Connecticut origins = Board Members = Robert H. Herz, ChairmanGeorge J. Batavick,… … Wikipedia
Financial Accounting Standards Board — FASB The U.S. accounting standards setting organization. Based in Norwalk, CT, the FASB was established in 1973 as successor to the *Accounting Principles Board. The FASB’s Web site states that its mission is to establish and improve standards of … Auditor's dictionary
Financial Accounting — Reporting of the financial position and performance of a firm through financial statements issued to external users on a periodic basis. The key difference between financial and managerial accounting is that financial accounting is aimed at… … Investment dictionary
European Financial Reporting Advisory Group — EFRAG A group set up in 2001 to advise the European Commission on the use of International Accounting Standards within the EU. It coordinates the views of preparers and users of financial statements as well as accounting professionals and… … Accounting dictionary
International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… … Wikipedia
