- accounting approach
- Бухгалтерия: бухгалтерский метод
Универсальный англо-русский словарь. Академик.ру. 2011.
accounting approach
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Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… … Wikipedia
Accounting reform — is an expansion to accounting rules that goes beyond the realm of financial measures for both individual economic entities and national economies. It is advocated by those who consider the focus of the present standards and practices wholly… … Wikipedia
Accounting scholarship — is an academic discipline oriented towards the profession of accounting, usually taught at a business school. Since accounting is a highly technical, standards oriented profession, both practitioners and academics may claim to be experts.… … Wikipedia
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
accounting plan — A detailed accounting guide provided by a number of European countries, such as France and Spain. The guide gives definitions of accounting terms, rules for valuation and measurement, model financial statements, and a chart of accounts. This… … Accounting dictionary
Accounting Insolvency — A situation where the value of a company s liabilities exceeds its assets. Accounting insolvency looks only at the firm s balance sheet, deeming a company insolvent on the books when its net worth appears negative. Accounting insolvency is a… … Investment dictionary
Management accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Resource Consumption Accounting — (RCA) is formally defined as a dynamic, fully integrated, principle based, and comprehensive management accounting approach that provides managers with decision support information for enterprise optimization.:RCA is a new, flexible,… … Wikipedia
Clean surplus accounting — method provides elements of a forecasting model that gives price as a function of earnings, expected returns, and change in book value.[1][2] Clean surplus accounting is calculated by not including transactions with shareholders (such as… … Wikipedia
Tax Accounting — Accounting methods that focus on taxes rather than the appearance of public financial statements. Tax accounting is governed by the Internal Revenue Code which dictates the specific rules that companies and individuals must follow when preparing… … Investment dictionary
Social accounting — (also known as social and environmental accounting, corporate social reporting, corporate social responsibility reporting, non financial reporting, or sustainability accounting) is the process of communicating the social and environmental effects … Wikipedia
