- accounting guidelines
- Юридический термин: методические указания по бухгалтерскому учёту
Универсальный англо-русский словарь. Академик.ру. 2011.
accounting guidelines
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Accounting Practice — The routine manner in which the day to day financial activities of a business entity are gathered and recorded. A firm s accounting practice refers to the method by which its accounting policies are implemented and adhered to on a routine basis,… … Investment dictionary
Accounting Convention — Guidelines that arise from the practical application of accounting principles. An accounting convention is not a legally binding practice; rather, it is a generally accepted convention based on customs, and is designed to help accountants… … Investment dictionary
Accounting & Auditing Organisation for Islamic Financial Institutions — (AAOIFI) International An international autonomous non profit Islamic corporate body that prepares accounting, auditing, governance, ethics and Sharia standards for Islamic financial institutions and the industry. For further inf … Law dictionary
Accounting and Auditing Organisation for Islamic Financial Institutions — Accounting & Auditing Organisation for Islamic Financial Institutions (AAOIFI) International An international autonomous non profit Islamic corporate body that prepares accounting, auditing, governance, ethics and Sharia standards for Islamic… … Law dictionary
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 Postulate — A fundamental assumption in the field of accounting. Like any field, the present system of accounting has certain underlying axioms which form the basis of the all further work. Accounting postulates are generally very well agreed upon and form… … Investment dictionary
Accounting Principles — The rules and guidelines that companies must follow when reporting financial data. The common set of accounting principles is the generally accepted accounting principles (GAAP). To remain listed on many major stock exchanges in the U.S.,… … Investment dictionary
Accounting Series Releases - ASRs — Official accounting pronouncements issued by the Securities and Exchange Commission (SEC). ASRs provide guidelines and rules on all aspects of corporate accounting, including requirements, auditing policies and disclosure mandates. ASRs are… … Investment dictionary
Accounting Manual — A manual that contains pertinent accounting rules and other information for a business or organization. Accounting manuals can contain guidelines for various policies and procedures. They also often specify organizational rules and standards for… … Investment dictionary
Generally Accepted Accounting Principles (United States) — In the U.S., generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly traded and… … Wikipedia
Generally Accepted Accounting Principles (Canada) — Generally Accepted Accounting Principles (GAAP) of Canada provides the framework of broad guidelines, conventions, rules and procedures of accounting.In Canada, professional development paralleled that of the United States. In 1936, the… … Wikipedia
