closing rate method


closing rate method
Аудит: метод курса на отчётную дату

Универсальный англо-русский словарь. . 2011.

Смотреть что такое "closing rate method" в других словарях:

  • closing-rate method — A method of restating the figures in a balance sheet in another currency using the closing rate of exchange for all assets and liabilities, i.e. the rate of exchange quoted at the close of business on the balance sheet date …   Accounting dictionary

  • temporal method — A method of converting a foreign currency involved in a transaction in which the local currency is translated at the exchange rate in operation on the date on which the transaction occurred. If rates do not fluctuate significantly, an average for …   Accounting dictionary

  • temporal method — A method of converting a foreign currency involved in a transaction in which the local currency is translated at the exchange rate in operation on the date on which the transaction occurred. If rates do not fluctuate significantly, an average for …   Big dictionary of business and management

  • Annual percentage rate — Parts of total cost and effective APR for a 12 month, 5% monthly interest, $100 loan paid off in equally sized monthly payments. The term annual percentage rate (APR), also called nominal APR, and the term effective APR, also called EAR,[1]… …   Wikipedia

  • Modified Dietz Method — The Modified Dietz Method is a calculation used to determine an approximation of the performance of an investment portfolio based on money weighted cash flow.[1] A more precise way of calculating performance in the presence of external cash flows …   Wikipedia

  • Fachempfehlungen zur Rechnungslegung — Stiftung für Fachempfehlungen zur Rechnungslegung (Swiss GAAP FER) Rechtsform: Stiftung Zweck: Die Fachkommission hat den Auftrag, Empfehlungen zur Rechnungslegung auszuarbeiten, die auf schweizerische Verhältnisse Rücksicht nehmen und den… …   Deutsch Wikipedia

  • Swiss GAAP FER — Die Fachempfehlungen zur Rechnungslegung (FER) sind die Schweizer Standards für die Rechnungslegung in Unternehmen. Diese Fachempfehlungen sind die Mindeststandards für Unternehmen, welche an der Swiss Exchange am Nebentableau kotiert sind. Für… …   Deutsch Wikipedia

  • mark to market — A method of accounting. Marking to market means that the company s balance sheet shows loans and debt instruments at their fair value, which may be higher or lower than cost. Any profits or losses due to any change in value will go to the profit… …   Law dictionary

  • mark-to-market — A method of accounting. Marking to market means that the company s balance sheet shows loans and debt instruments at their fair value, which may be higher or lower than cost. Any profits or losses due to any change in value will go to the profit… …   Law dictionary

  • Flat On A Failure — Closing out a position and taking profits when the security in question moves up to a target level but fails to break through it. This can be seen as a method of extracting what profit a trade has been able to produce so far because the trader… …   Investment dictionary

  • Business and Industry Review — ▪ 1999 Introduction Overview        Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …   Universalium


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