- accounting policies
- учетная политика; бухгалтерские принципы, методы, процедуры, правила и практика, принятые в конкретной компании для подготовки и представления финансовой отчетности.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
Look at other dictionaries:
Accounting Policies — The specific policies and procedures used by a company to prepare its financial statements. These include any methods, measurement systems and procedures for presenting disclosures. Accounting policies differ from accounting principles in that… … Investment dictionary
accounting policies — The specific accounting bases adopted and consistently followed by an organization in the preparation of its financial statements. These bases will have been determined by the organization to be the most appropriate for presenting fairly its… … Accounting dictionary
accounting policies — The specific accounting bases adopted and consistently followed by an organization in the preparation of its financial statements These bases will have been determined by the organization to be the most appropriate for presenting fairly its… … Big dictionary of business and management
accounting policies — apskaitos politika statusas T sritis Gynyba apibrėžtis Apskaitos principai, metodai ir taisyklės, skirti ūkio subjekto apskaitai tvarkyti ir finansinėms ataskaitoms sudaryti. atitikmenys: angl. accounting policies šaltinis NATO mokymų ir pratybų… … Lithuanian dictionary (lietuvių žodynas)
accounting concepts — accounting principles; fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… … Big dictionary of business and management
accounting concepts — accounting principles; = fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… … Accounting dictionary
Accounting Practice — The routine manner in which the day to day financial activities of a business entity are gathered and recorded. A firm s accounting practice refers to the method by which its accounting policies are implemented and adhered to on a routine basis,… … Investment dictionary
Accounting Changes And Error Correction — Requirements for the accounting for and reporting of a change in accounting principle, change in accounting estimate, change in reporting entity or the correction of a transaction. Accounting Changes and Error Correction is a pronouncement made… … Investment dictionary
accounting bases — The methods used for applying fundamental accounting concepts to financial transactions and items when preparing financial statements. The particular bases adopted by an organization will form its accounting policies … Accounting dictionary
accounting manual — A document that gives details of a business s accounting policies and procedures; it often includes a list of account codes or a chart of accounts. An example of an accounting policy would be the way in which the company treats depreciation,… … Accounting dictionary
Policies and Procedures — are a set of documents that describe an organization s policies for operation and the procedures necessary to fulfill the policies. They are often initiated because of some external requirement, such as environmental compliance or other… … Wikipedia