qualitative characteristics


qualitative characteristics
 качественные характеристики; критерии оценки полезности финансовой информации для пользователей финансовыми отчетами.

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

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  • qualitative characteristics of accounting information — The characteristics that make information in financial reports as useful as possible. The US Financial Accounting Standards Board, in its Statement of Financial Accounting Concepts No. 2, identifies the qualities that are both useful to decision… …   Accounting dictionary

  • Qualitative data — The term qualitative is used to describe certain types of information. Qualitative data are described in terms of quality (that is, informal or relative characteristics such as warmth and flavour). This is the converse of quantitative , which… …   Wikipedia

  • qualitative, quantitative — These look alikes are often confused but are easy to keep straight. Qualitative has to do only with quality (characteristics, properties, attributes): Qualitative analysis enables a chemist to discover what elements are in a given substance. On a …   Dictionary of problem words and expressions

  • qualitative comparative analysis — (QCA) The name given by Charles Ragin (The Comparative Method, 1987) to his proposed technique for solving the problems that are caused for comparative macrosociologists by the fact that they must often make causal inferences on the basis of only …   Dictionary of sociology

  • Method of characteristics — In mathematics, the method of characteristics is a technique for solving partial differential equations. Typically, it applies to first order equations, although more generally the method of characteristics is valid for any hyperbolic partial… …   Wikipedia

  • КАЧЕСТВЕННЫЕ ХАРАКТЕРИСТИКИ УЧЕТНОЙ ИНФОРМАЦИИ — QUALITATIVE CHARACTERISTICS OF ACCOUNTING infoRMATIONЦенность или состав учетной информации, делающие ее полезной. В заявлении Совета по стандартам фин. отчетности о принципах фин. отчетности № 2 Качественные характеристики учетной информации… …   Энциклопедия банковского дела и финансов

  • International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… …   Wikipedia

  • Traditional Tibetan medicine — Ancient Tibetan Medicine Poster Traditional Tibetan medicine is a centuries old traditional medical system that employs a complex approach to diagnosis, incorporating techniques such as pulse analysis and urinalysis, and utilizes behavior and… …   Wikipedia

  • Tests — experimental determination of quantitative and (or) qualitative characteristics of the test objects attributes as a result of impact on it, while its functioning, when simulating an object and (or) impact (5). Источник …   Словарь-справочник терминов нормативно-технической документации

  • force —    by Cliff Stagoll   Deleuze s conception of force is clearest in his interpretative readings of Friedrich Nietzsche, but implicit throughout his corpus. Much of what he writes on the subject is borrowed directly from Nietzsche, although the way …   The Deleuze dictionary

  • СДА 06-2008: Термины и определения, используемые в единой системе оценки соответствия на объектах, подконтрольных Федеральной службе по экологическому, технологическому и атомному надзору — Терминология СДА 06 2008: Термины и определения, используемые в единой системе оценки соответствия на объектах, подконтрольных Федеральной службе по экологическому, технологическому и атомному надзору: Access (access to a system or scheme)… …   Словарь-справочник терминов нормативно-технической документации