fundamental accounting assumptions

fundamental accounting assumptions
фундаментальные бухгалтерские предпосылки

сформулированные в Международном бухгалтерском стандарте №1 (International Accounting Standards - IAS): начисления (accruals), постоянство (consistency) и непрерывность (going concern). См. также accounting assumptions, accounting concepts


Специализированный англо-русский словарь бухгалтерских терминов. .

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