- inflation accounting
- бухгалтерский учет в условиях инфляции; общеприняты два основных подхода для отражения инфляции: 1) на основе изменения общего уровня цен и 2) на основе переоценки отдельных статей отчетов по их текущей стоимости.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
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Inflation accounting — is a term describing a range of accounting systems designed to correct problems arising from historical cost accounting in the presence of inflation. [ [http://financial dictionary.thefreedictionary.com/inflation+accounting Wall Street Words: An… … Wikipedia
inflation accounting — Accounting practices allowing for the effects of inflation. Bloomberg Financial Dictionary * * * inflation accounting inflation accounting ➔ accounting * * * inflation accounting UK US noun [U] ACCOUNTING ► a method of keeping accounts in which a … Financial and business terms
Inflation-Accounting — [ɪn fleɪʃn ə kaʊntɪȖ, englisch] das, (s), Methode im betrieblichen Rechnungswesen, die den Einfluss von Geldwertänderungen bei der Rechnungslegung von Unternehmen ausschalten beziehungsweise verdeutlichen soll. Inflation Accounting kann eine… … Universal-Lexikon
Inflation Accounting — Special accounting techniques, which can be used during periods of high inflation. Inflation accounting requires statements to be adjusted according to price indexes, rather than rely solely on a cost accounting basis. Companies operating in… … Investment dictionary
inflation accounting — A method of accounting that, unlike historical cost accounting, attempts to take account of the fact that a monetary unit (e.g. the pound sterling) does not have a constant value; because of the effects of inflation, successive accounts expressed … Accounting dictionary
inflation accounting — A method of accounting that, unlike historical cost accounting, attempts to take account of the fact that a monetary unit (e. g. the pound sterling) does not have a constant value; because of the effects of inflation, successive accounts… … Big dictionary of business and management
inflation accounting — /ɪn fleɪʃ(ə)n əˌkaυntɪŋ/ noun an accounting system, where inflation is taken into account when calculating the value of assets and the preparation of accounts … Dictionary of banking and finance
inflation accounting — method for showing accounting reports modified to changes in the index … English contemporary dictionary
accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… … Financial and business terms
Accounting reform — is an expansion to accounting rules that goes beyond the realm of financial measures for both individual economic entities and national economies. It is advocated by those who consider the focus of the present standards and practices wholly… … Wikipedia
Inflation — This article is about a rise in the general price level. For the expansion of the early universe, see Inflation (cosmology). For other uses, see Inflation (disambiguation). Inflation rates around the world in 2007 … Wikipedia