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Accounting Principles Board Statement - traduzione in Inglese

FORMER AUTHORITATIVE BODY OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS

AICPA Accounting Principles Board

Accounting Principles Board Statement

общая лексика

APB statement Положение Совета по принципам учета (одна из форм, в которой издавались официальные документы Совета по принципам бухгалтерского учета при Американском институте дипломированных общественных бухгалтеров до 1973 г., когда он был заменен Советом по стандартам финансового учета; не имеют предписательного характера; всего были изданы 4 Положения)

Смотрите также

Accounting Principles Board; Financial Accounting Standards Board

accounting standards

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

бухгалтерский учет

стандарты (бухгалтерского) учета (стандарты ведения учета и составления отчетности, включающие правила и методы измерения, оценки и раскрытия информации о хозяйственных операциях)

accounting practice

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

бухгалтерский учет

учетная практика (применяемый на практике метод ведения бухгалтерского учёта, соответствующий выбранной учетной политике; может не совпадать с теорией)

Definizione

пансион

ПАНСИ'ОН, пансиона, ·муж. (·франц. pension).

1. Закрытое среднее учебное заведение с общежитием (·ист. ). "Она воспитана была... в благородном пансионе у эмигрантки Фальбала." Пушкин. Благородный пансион при Московском Университете где подготовлялись к вступлению в Университет).

| Общежитие для учащихся (·устар. ). Гимназический пансион.

2. Род небольшой гостиницы семейного характера, где сдаются комнаты со столом и полным содержанием (·устар. ). Поселиться в частном пансионе.

3. Содержание жильцов на полном довольствии (·устар. ). Сдается комната с пансионом.

Mostra altre definizioni

Wikipedia

Accounting Principles Board

The Accounting Principles Board (APB) is the former authoritative body of the American Institute of Certified Public Accountants (AICPA). It was created by the American Institute of Certified Public Accountants in 1959 and issued pronouncements on accounting principles until 1973, when it was replaced by the Financial Accounting Standards Board (FASB).

The APB was disbanded in the hopes that the smaller, fully independent FASB could more effectively create accounting standards. The APB and the related Securities Exchange Commission were unable to operate completely independently of the U.S. government. According to the SEC, "the overall record of the APB was a reasonably good one, but it seems likely that a smaller full-time body directly in control of its research holds promise of more success". Among others, Abraham Briloff was critical of some actions of the Accounting Principles Board. In response to APB 17, Briloff referred to the APB as the "Accounting Pragmatics Board".

Of the 31 APB opinions and 4 statements, several were instrumental in improving the theory and practice of significant areas of accounting. Many have been superseded by FASB pronouncements; 19 opinions still stand as part of generally accepted accounting principles:

https://en.wikipedia.org/wiki/Accounting Principles Board

Traduzione di &#39Accounting Principles Board Statement&#39 in Russo