financial accounting


financial accounting
 финансовый учет; методологически и организационно бухгалтерский учет ([lang name="English"]accounting) в западных. странах подразделяется на финансовый и управленческий; система получения финансовой информации для внешних пользователей, не связанных непосредственно с данной организацией; особенностями финансового учета являются соблюдение общепринятых бухгалтерских принципов, использование системы двойной записи при регистрации операций, денежное измерение, выделение предприятия в целом как объекта учета и анализа (именно для организации в целом готовится финансовая отчетность общего назначения), строго определенная периодичность финансовых отчетов.

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

Look at other dictionaries:

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  • financial accounting — The branch of accounting concerned with classifying, measuring, and recording the transactions of a business. At the end of a period, usually a year but sometimes less, a profit and loss account and a balance sheet are prepared to show the… …   Accounting dictionary

  • financial accounting — The branch of accounting concerned with classifying, measuring, and recording the transactions of a business. At the end of a period, usually a year but sometimes less, a profit and loss account, a balance sheet, a statement of total recognized… …   Big dictionary of business and management

  • Financial Accounting — Reporting of the financial position and performance of a firm through financial statements issued to external users on a periodic basis. The key difference between financial and managerial accounting is that financial accounting is aimed at… …   Investment dictionary

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  • financial accounting — preparation of reports on a business financial data for outside agencies …   English contemporary dictionary

  • Financial Accounting Standards Board — ( FASB) An accounting industry organization; part of the Financial Accounting Foundation. FASB issues Statements of Financial Accounting Standards that define and govern GAAP for nongovernment entities in the United States. FASB also publishes… …   Financial and business terms

  • Financial Accounting Standards Board — (FASB) The designated organisation in the private sector for establishing standards of financial accounting and reporting in the US. These standards govern the preparation of financial reports. They are officially recognised as authoritative by… …   Law dictionary

  • Financial Accounting Standards Board — Infobox Non profit Non profit name = Financial Accounting Standards Board Non profit Non profit type = founded date = 1973 founder = location = Norwalk, Connecticut origins = Board Members = Robert H. Herz, ChairmanGeorge J. Batavick,… …   Wikipedia

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