accounting requirements

accounting requirements
амер. правила бухгалтерской отчетности

English-russian accounting dictionary. 2014.

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  • 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 scholarship — is an academic discipline oriented towards the profession of accounting, usually taught at a business school. Since accounting is a highly technical, standards oriented profession, both practitioners and academics may claim to be experts.… …   Wikipedia

  • Accounting software — is application software that records and processes accounting transactions within functional modules such as accounts payable, accounts receivable, payroll, and trial balance. It functions as an accounting information system. It may be developed… …   Wikipedia

  • Accounting reform — is an expansion to accounting rules that goes beyond the realm of financial measures for both individual economic entities and national economies. It is advocated by those who consider the focus of the present standards and practices wholly… …   Wikipedia

  • Accounting Changes And Error Correction — Requirements for the accounting for and reporting of a change in accounting principle, change in accounting estimate, change in reporting entity or the correction of a transaction. Accounting Changes and Error Correction is a pronouncement made… …   Investment dictionary

  • Accounting liquidity — (liquidity) is a measure of the ability of a debtor to pay their debts as and when they fall due. It is usually expressed as a ratio or a percentage of current liabilities.Calculating liquidityFor a corporation with a published balance sheet… …   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

  • Accounting analyst — Infobox Occupation name= PAGENAME caption= official names= PAGENAME type= profession activity sector= business competencies= management skills, sense of analysis formation= see professional requirements employment field= private corporations… …   Wikipedia

  • Accounting Interpretation — A statement clarifying how accounting standards should be applied. Accounting interpretations are issued by accounting standards groups, such as the Financial Accounting Standards Board (FASB), American Institute of CPAs (AICPA) or International… …   Investment dictionary

  • Accounting Method — The method by which income and expenses are reported for taxation purposes. The Internal Revenue Service requires taxpayers to choose an accounting method that accurately reflects their income and to be consistent in their choice of accounting… …   Investment dictionary

  • Accounting and Auditing Organization for Islamic Financial Institutions — AAOIFI An accounting and auditing body dedicated to the promotion of Islamic principles for financial institutions. Established in 1991 and headquartered in Bahrain, the AAOIFI is an affiliated member of the *International Federation of… …   Auditor's dictionary


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