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- этимология
Что (кто) такое governmental accounting - определение
Governmental accounting
CONCEPT IN ACCOUNTING, CONCERNING PUBLIC SECTOR FINANCIAL ACTIVITY
Government accounting
Government accounting refers to the process of recording and the management of all financial transactions incurred by the government which includes its income and expenditures.
Management accounting
FIELD OF BUSINESS ADMINISTRATION, PART OF THE INTERNAL ACCOUNTING SYSTEM OF A COMPANY
Accounting management; Internal accountancy; Managerial accounting; Managerial Accounting; Management accountant; Management Accounting; Management Accountant; Management report; Departmental accounting; Management accountancy
In management accounting or managerial accounting, managers use accounting information in decision-making and to assist in the management and performance of their control functions.
Accounting scandals
FRAUD INVOLVING COMPLEX METHODS FOR MISUSING OR MISDIRECTING FUNDS, OVERSTATING REVENUES, UNDERSTATING EXPENSES, OVERSTATING THE VALUE OF CORPORATE ASSETS, OR UNDERREPORTING THE EXISTENCE OF LIABILITIES
Accountancy scandals; Corporate accounting scandals; Accounting scandal; Accounting fraud; Accountancy scandal; Accounting scandals of 2002; Scandals in Accounting; List of accounting scandals
Accounting scandals are business scandals which arise from intentional manipulation of financial statements with the disclosure of financial misdeeds by trusted executives of corporations or governments. Such misdeeds typically involve complex methods for misusing or misdirecting funds, overstating revenues, understating expenses, overstatingIn Italian law the phrase "still subject to evaluation" now refers to material facts that are untrue: it was a clarification for "informations", but totally inconsistent with the "facts" reported in accounting documents: the value of corporate assets, or underreporting the existence of liabilities (these can be detected either manually, or by the means of deep learning).
Примеры употребления для governmental accounting
1. For public pension funds, a nonprofit body called the Governmental Accounting Standards Board sets guidelines but has no power to enforce them and little incentive to confront the states and localities that finance its budget.