- revenue of future periods
- доход будущих периодов
English-russian accounting dictionary. 2014.
English-russian accounting dictionary. 2014.
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
Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… … 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
Deferred tax — This article is about deferred tax as an accounting concept. For deferral of tax liabilities in cash flow terms, see tax deferral. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual … Wikipedia
Tax deferral — refers to instances where a taxpayer can delay paying taxes to some future period. In theory, the net taxes paid should be the same. In practice, due to the time value of money, paying taxes in future is usually preferable to paying them now.… … Wikipedia
Voluntary disclosure agreement — In the United States, a Voluntary Disclosure Agreement (VDA),is a program whereby taxpayers can receive certain benefits from proactively disclosing prior period tax liabilities in accordance with a binding agreement. Most states offer Voluntary… … Wikipedia
Deferred Acquisition Costs — (DAC) is a term commonly used in the insurance business. It describes the practice of deferring the cost of acquiring a new customer over the duration of the insurance contract. Insurance companies face large upfront costs incurred in issuing new … Wikipedia
Income tax — Public financeAn income tax is a tax levied on the financial income of persons, corporations, or other legal entities. Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or… … Wikipedia
Auditor's report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Criticism of The Walt Disney Company — The Walt Disney Company s media releases and company practices have prompted action from activists, artists, and causes around the world. Contents 1 Criticism from special interest groups 1.1 Subliminal messages 2 Company officials … Wikipedia
Bad debt — A bad debt is an amount that is written off by the business as a loss to the business and classified as an expense because the debt owed to the business is unable to be collected, and all reasonable efforts have been exhausted to collect the… … Wikipedia