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Что (кто) такое accounting standards - определение

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 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.

https://en.wikipedia.org/wiki/Accounting_standard

Chinese accounting standards

Chinese Accounting Standards; China Accounting Standards

Chinese accounting standards are the accounting rules used in mainland China. As of February 2010, the Chinese accounting standard systems is composed of Basic Standard, 38 specific standards and application guidance.

https://en.wikipedia.org/wiki/Chinese_accounting_standards

Russian Accounting Standards

ACCOUNTING AND REPORTING STANDARDS IN RUSSIA

Russian Accounting Principles; Russian GAAP

Russian Accounting Standards (RAS; ), also called Russian Accounting Principles (RAP) or Russian GAAP, refer to the body of regulatory documents concerning financial accounting and reporting standards in the Russian Federation.

https://en.wikipedia.org/wiki/Russian_Accounting_Standards

Википедия

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.

https://en.wikipedia.org/wiki/Accounting standard

Примеры употребления для accounting standards

1. Russian Accounting Standards figures differ significantly from International Accounting Standards but are often used to calculate dividends and pay taxes.

2. All numbers were to Russian Accounting Standards.

3. Saudi Arabia follows the IFRS accounting standards.

4. Figures are to international accounting standards. (Reuters)

5. The next challenge is that of accounting standards, he said.