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бухгалтерский учет
финансовый учет (процесс сбора и обработки информации об экономической деятельности организации, ее ресурсах и обязательствах, завершающийся составлением финансовой отчетности; для финансового учета характерны: подготовка сведений как для внутренних (руководители предприятия), так и для внешних пользователей (акционеров, кредиторов, партнеров, клиентов, банков, аудиторов, государственных органов и т. д.); использование системы двойной записи, обязательность соблюдения общепринятых стандартов учета, применение исключительно денежных единиц измерения, периодичность и др.)
сокращение
Financial Accounting Standards Board Interpretations
Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This involves the preparation of financial statements available for public use. Stockholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders are examples of people interested in receiving such information for decision making purposes.
Financial accountancy is governed by both local and international accounting standards. Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting used in any given jurisdiction. It includes the standards, conventions and rules that accountants follow in recording and summarizing and in the preparation of financial statements.
On the other hand, International Financial Reporting Standards (IFRS) is a set of accounting standards stating how particular types of transactions and other events should be reported in financial statements. IFRS are issued by the International Accounting Standards Board (IASB). With IFRS becoming more widespread on the international scene, consistency in financial reporting has become more prevalent between global organizations.
While financial accounting is used to prepare accounting information for people outside the organization or not involved in the day-to-day running of the company, managerial accounting provides accounting information to help managers make decisions to manage the business.