accounting principles - translation to Αγγλικά
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accounting principles - translation to Αγγλικά

THE SPECIFIC ACCOUNTING DISCIPLINE FOLLOWED (IFRS, US GAAP, CHINESE AS, FRANCE GAAP, GERMANY GAAP, RUSSIAN GAAP, UK GAAP, ETC.)
Standard accounting practices; Generally accepted accounting practice; Generally accepted accounting principles; Accounting practice; Generally Accepted Accounting Practises; Generally Accepted Accounting Practices; Generally accepted commercial accounting principles; Accounting Standards; Accounting standards; Accounting Standard; Generally Accepted Accounting Principles; Standard accounting practice

accounting principles      

бухгалтерский учет

принципы (бухгалтерского) учета (правила и указания по ведению бухгалтерского учета, касающиеся измерения (оценки и признания) активов, обязательств, доходов и расходов)

Смотрите также

objectivity; matching principle; cost principle; going-concern assumption; revenue recognition principle; stewardship; uniformity; substance over form; regulatory accounting principles; accounting standards; accounting concepts; accounting conventions; accruals concept; conservatism; recognition and measurement concepts

Generally Accepted Accounting Principles         

общая лексика

GAAP общепринятые принципы бухгалтерского учета (ГААП

ОПБУ)

(в широком смысле: принципы ведения финансового учета и представления отчетности, которые на данный момент времени признаются базой для составления отчетности, корректно отражающей экономическое положение фирмы; не существует единого документа или набора документов, в которых были бы сформулированы эти принципы)

синоним

Generally Accepted Accounting Practice; generally accepted accounting principles of the United Kingdom

generally accepted accounting principles         
общепринятые [официально признанные] принципы бухгалтерии

Ορισμός

accounting management
<networking> The process of identifying individual and group access to various network resources to ensure proper access capabilities (bandwidth and security) or to properly charge the various individuals and departments. Accounting management is one of five categories of network management defined by ISO for management of OSI networks. (1997-05-05)

Βικιπαίδεια

Accounting standard

Publicly traded companies typically are subject to rigorous standards. Small and midsized businesses often follow more simplified standards, plus any specific disclosures required by their specific lenders and shareholders. Some firms operate on the cash method of accounting which can often be simple and straight forward. Larger firms most often operate on an accrual basis. Accrual basis is one of the fundamental accounting assumptions and if it is followed by the company while preparing the Financial statements then no further disclosure is required. Accounting standards prescribe in considerable detail what accruals must be made, how the financial statements are to be presented, and what additional disclosures are required.

Some important elements that accounting standards cover include: identifying the exact entity which is reporting, discussing any "going concern" questions, specifying monetary units, and reporting time frames.

Παραδείγματα από το σώμα κειμένου για accounting principles
1. The earnings were reported to U.S. generally accepted accounting principles.
2. The company‘s financial results were calculated to U.S. generally accepted accounting principles standards.
3. The forecast is based on U.S. accounting principles, said Soldatenkov, without giving a profit estimate. (Bloomberg) «
4. The results were reported under U.S. generally accepted accounting principles, Interfax said.
5. Sales fell to $1.12 billion, from $1.27 billion, under U.S. generally accepted accounting principles.
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