accounting change


accounting change
 изменение в учете (в учетной политике); по определению Совета по стандартам финансового учета США ([lang name="English"]FASB) это изменения а) в принципах бухгалтерского учета, смены метода учета, б) в бухгалтерских оценках и в) в представлении отчетности.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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