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бухгалтерский учет
(бухгалтерский) учет в коммерческих организациях (учет хозяйственных операций в коммерческой деятельности)
синоним
бухгалтерский учет
стандарты (бухгалтерского) учета (стандарты ведения учета и составления отчетности, включающие правила и методы измерения, оценки и раскрытия информации о хозяйственных операциях)
бухгалтерский учет
учетная практика (применяемый на практике метод ведения бухгалтерского учёта, соответствующий выбранной учетной политике; может не совпадать с теорией)
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.