branch accounting - определение. Что такое branch accounting
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Что (кто) такое branch accounting - 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
Найдено результатов: 1340
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).
accounting management         
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
<networking> The process of identifying individual and group access to various network resources to ensure proper access capabilities (bandwidth and security) or to properly charge the various individuals and departments. Accounting management is one of five categories of network management defined by ISO for management of OSI networks. (1997-05-05)
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
¦ noun the provision of financial data and advice to a company for use in the organization and development of its business.
Derivatives
management accountant noun
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.
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.
Mental accounting         
  •  s2cid=18207187 }}</ref> This phenomenon is referred to as payment decoupling.
  • This graph shows how with two outcomes that in aggregate make up a mixed loss, more value is achieved by treating the outcomes separately. This is the "silver lining".
Psychological accounting
Mental accounting (or psychological accounting) attempts to describe the process whereby people code, categorize and evaluate economic outcomes. The concept was first named by Richard Thaler.
Branch, Missouri         
UNINCORPORATED COMMUNITY IN CAMDEN COUNTY, MISSOURI, UNITED STATES
Branch, MO
Branch is an unincorporated community in southwestern Camden County, Missouri, United States. It is located on Route 73 one mile south of U.
cook the books         
EUPHEMISM REFERRING TO ACCOUNTING PRACTICES WITH QUESTIONABLE ETHICS, OFTEN ASSOCIATED WITH FINANCIAL OR SECURITIES FRAUD
Creative accountancy; Enronomics; Cook the books; Cook the Books; Cooking the books; Accounting loophole; Accounting maneuver; Accounting trick; Cooked books
see cook
creative accounting         
EUPHEMISM REFERRING TO ACCOUNTING PRACTICES WITH QUESTIONABLE ETHICS, OFTEN ASSOCIATED WITH FINANCIAL OR SECURITIES FRAUD
Creative accountancy; Enronomics; Cook the books; Cook the Books; Cooking the books; Accounting loophole; Accounting maneuver; Accounting trick; Cooked books
Creative accounting is when companies present or organize their accounts in such a way that they gain money for themselves or give a false impression of their profits.
Much of the apparent growth in profits that occurred in the 1980s was the result of creative accounting.
N-UNCOUNT [disapproval]

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.