fundamental accounting concepts

fundamental accounting concepts
фундаментальные бухгалтерские концепции

сформулированные в Великобритании в Положении №2 о стандартной бухгалтерской практике (Statement of Standard Accounting Practice - SSAP 2); начисления (accruals), постоянство (consistency), непрерывность (going concern) и заниженность оценки (prudence). См. также accounting assumptions/concepts - бухгалтерские предпосылки/концепции


Специализированный англо-русский словарь бухгалтерских терминов. .

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  • fundamental accounting concepts — The basic assumptions which all companies must follow when preparing their accounts. When a set of accounts is prepared, it is assumed that these principles have been followed. The fundamental accounting principles are Going Concern, Accruals,… …   Financial and business terms

  • fundamental accounting concepts/principles — The basic assumptions which all companies must follow when preparing their accounts. When a set of accounts is prepared, it is assumed that these principles have been followed. The fundamental accounting principles are Going Concern, Accruals,… …   Financial and business terms

  • fundamental accounting concepts — See: accounting concepts …   Accounting dictionary

  • 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

  • fundamental accounting principles — The basic assumptions which all companies must follow when preparing their accounts. When a set of accounts is prepared, it is assumed that these principles have been followed. The fundamental accounting principles are Going Concern, Accruals,… …   Financial and business terms

  • 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

  • Statement of Financial Accounting Concepts — SFAC In the USA, any of the reports issued by the Financial Accounting Standards Board to identify the fundamental concepts of financial accounting and reporting. They reflect the objectives of financial statements …   Accounting dictionary

  • 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 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

  • Fundamental Payroll Certification — The Fundamental Payroll Certification (FPC) is an exam based payroll certification designed specifically for (1) entry level payroll practitioners; (2) payroll, HR, and finance consultants; (3) sales, service, and technology professionals… …   Wikipedia

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