accounting periods

accounting periods
Биржевой термин: периодичность отчетности

Универсальный англо-русский словарь. . 2011.

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Смотреть что такое "accounting periods" в других словарях:

  • accounting period — ➔ period * * * accounting period UK US noun [C] (also trading period) ► ACCOUNTING a period of time at the end of which a company prepares a financial report, for example after three, six, or twelve months: »At the end of the accounting period,… …   Financial and business terms

  • Accounting period — An accounting period is a period with reference to which United Kingdom corporation tax is charged. [Section 12 of the Income and Corporation Taxes Act 1988] It helps dictate when tax is paid on income and gains. An accounting period begins… …   Wikipedia

  • Accounting identity — In finance and economics, an accounting identity is an equality that must be true regardless of the value of its variables, or a statement that by definition (or construction) must be true. [ Principles of Macroeconomics , Mankiw et al., pp. 211… …   Wikipedia

  • accounting period assumption — basic outlook in accounting that sets uniform and defined accounting periods (usually one year) …   English contemporary dictionary

  • accounting period — The period of time, usually a year, used by a taxpayer in the determination of income and related tax liability. Unless a fiscal year is chosen, taxpayers must determine and pay their income tax liability by using the calendar year (i.e., January …   Black's law dictionary

  • accounting period — The period of time, usually a year, used by a taxpayer in the determination of income and related tax liability. Unless a fiscal year is chosen, taxpayers must determine and pay their income tax liability by using the calendar year (i.e., January …   Black's 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 Standards Codification — This accountancy related article is a stub. You can help Wikipedia by expanding it.v · …   Wikipedia

  • fiscal periods — (1) Postal quarters consist of three designated accounting periods, except the fourth quarter of the postal fiscal year, which consists of four designated accounting periods. (2) Postal fiscal year consists of 13 designated accounting periods… …   Glossary of postal terms

  • Profit (accounting) — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • chargeable accounting period — A company calculates its profits for its chargeable accounting period and then pays corporation tax on these profits nine months after the end of the chargeable accounting period (except for any advance corporation tax already paid). The… …   Financial and business terms


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