accounting regulations

accounting regulations nправило отчетности

Персональный Сократ. 2014.

Смотреть что такое "accounting regulations" в других словарях:

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • Accounting Principles Board — The Accounting Principles Board (APB) is the former authoritative body of the American Institute of Certified Public Accountants (AICPA). It was created by the American Institute of Certified Public Accountants in 1959 and issued pronouncements… …   Wikipedia

  • Accounting Noise — The distortion that is caused in a company’s financial statements due to accounting rules and regulations that must be followed. Accounting noise makes it difficult for investors to easily ascertain a company’s true financial… …   Investment dictionary

  • Accounting and Auditing Organization for Islamic Financial Institutions - AAOIFI — A not for profit organization that was established to maintain and promote Shariah standards for Islamic financial institutions, participants and the overall industry. The Accounting and Auditing Organization for Islamic Financial Institutions… …   Investment dictionary

  • Accounting Control — Methods and procedures that are implemented by a firm to help ensure the validity and accuracy of its own financial statements. The accounting controls do not ensure compliance with laws and regulations, but rather are designed to help a company… …   Investment dictionary

  • proper accounting records — Accounting records that are sufficient to show and explain an organization s transactions. For a company, the Companies Act requires that these records should be able to disclose with reasonable accuracy, at any time, the financial position of… …   Accounting dictionary

  • creative accounting — Misleadingly optimistic, though not illegal, forms of accounting. This can occur because there are a number of accounting transactions that are not subject to regulations or the regulations are ambiguous. Companies sometimes make use of these… …   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 and a balance sheet are prepared to show the… …   Accounting dictionary

  • International Accounting Standards Committee — IASC A committee that came into existence in 1973 as a result of an agreement by accounting bodies in a number of countries. Its objectives were the formulation and publication of accounting standards, the promotion of their worldwide acceptance …   Accounting dictionary

  • Statutory Accounting Principles - SAP — A set of accounting regulations prescribed by the National Association of Insurance Commissioners for the preparation of an insuring firm s financial statements. Filings prepared using SAP are submitted to individual state regulatory bodies; SAP… …   Investment dictionary

  • Creative Accounting — Accounting practices that follow required laws and regulations, but deviate from what those standards intend to accomplish. Creative accounting capitalizes on loopholes in the accounting standards to falsely portray a better image of the company …   Investment dictionary

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