- restatement of earnings statements
- корректировка счетов прибылей и убытков
English-russian accounting dictionary. 2014.
English-russian accounting dictionary. 2014.
Earnings Recast — The act of amending and re releasing a previously released earnings statement, with specified intent. Some of the most typical reasons for recasting earnings are to show the impact of a discontinued business or to separate out earnings related… … Investment dictionary
Enron — For the play, see ENRON (play). Enron Corporation Enron logo, designed by Paul Rand Former type Public company Industry Energy Fate … Wikipedia
Maxim Integrated Products — Maxim Integrated Products, Inc. Type Public (NASDAQ: MXIM) Industry … Wikipedia
United Kingdom — a kingdom in NW Europe, consisting of Great Britain and Northern Ireland: formerly comprising Great Britain and Ireland 1801 1922. 58,610,182; 94,242 sq. mi. (244,100 sq. km). Cap.: London. Abbr.: U.K. Official name, United Kingdom of Great… … Universalium
Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… … Universalium
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
Inflation accounting — is a term describing a range of accounting systems designed to correct problems arising from historical cost accounting in the presence of inflation. [ [http://financial dictionary.thefreedictionary.com/inflation+accounting Wall Street Words: An… … Wikipedia
Computers and Information Systems — ▪ 2009 Introduction Smartphone: The New Computer. The market for the smartphone in reality a handheld computer for Web browsing, e mail, music, and video that was integrated with a cellular telephone continued to grow in 2008. According to… … Universalium
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
Re Saul D Harrison & Sons plc — [1995] 1 BCLC 14, [1994] BCC 475, is a UK company law case on an action for unfair prejudice under s.459 Companies Act 1985 (now s.994 Companies Act 2006). It was decided in the Court of Appeal and deals with the concept of members of a business… … Wikipedia
Warnaco Group — Warner Brothers Corset Company redirects here. For the film studio, see Warner Bros.. Warnaco Group, Inc Type Public (NYSE: WRC) Industry Textiles, Apparel Luxur … Wikipedia