Rung.vn Từ điển - Cộng đồng hỏi đáp trực tuyến
X
Từ điển Anh - Anh Tra từ Frs 11
  • Từ điển Anh - Anh

Frs 11

( Xem từ này trên từ điển Anh Việt)

FRS 11 sets out the principles and methodology for accounting for impairments of fixed assets and goodwill. It replaces the previous approach whereby diminutions in value were recognized only if they were regarded as permanent. Instead, the carrying amount of an asset is compared with its recoverable amount and, if the carrying amount is higher, the asset is written down.


Thuộc thể loại

Tài chính - kế toán,

Xem thêm các từ khác

  • Frs 19

    , frs 19  is a deferred tax standard. in summary:

  • Fsa

    , fsa has several possible meanings, e.g. flexible spending account (employee benefit offered by some companies) or funding standard account.

  • Fsc

    , fsc is foreign sales corporation.

  • Ftc

    , ftc is federal trade commission.

  • Full absorption costing

    , full absorption costing see absorption costing .

  • Full charge bookkeeper

    , full charge bookkeeper is someone who can do it all - including compiling the data into the general ledger and preparing financial statements.

  • Full cost recovery

    , full cost recovery is adjusting fees/prices for goods/services to where all cost of operations and maintenance are covered for supplying the given goods...

  • Full costing

    , full costing see absorption costing .

  • Full cycle accounting

    , full cycle accounting see accounting cycle .

  • Full disclosure

    , full disclosure, generally, is the requirement to disclose all relevant or material facts to a transaction.

  • Fully depreciated

    , fully depreciated is when an asset has already been charged with the maximum amount of depreciation allowed by the taxing authority for accounting purposes.

  • Functional currency

    , functional currency, generally, is the currency of record for any given entity. within the context of foreign currency, it is the currency which a foreign...

  • Functional-based accounting

    , functional-based accounting focuses on organizational units such as departments and plants, uses financial outcome measures and static standards and...

  • Fund accounting

    , fund accounting is a method of accounting and presentation whereby assets and liabilities are grouped according to the purpose for which they are to...

  • Fund balance

    , fund balance is when liabilities are subtracted from assets, there is a fund balance. a positive fund balance means there are more assets than liabilities;...

  • Fund management

    , fund management is the professional, in many cases regulated, caretaker of client assets for a fee. dependent upon type of fund, the fund may be authorized...

  • Fund theory

    , fund theory views the organization as a series of funds or sub-funds represented by various services or departments.

  • Fundamental analysis

    , fundamental analysis is a method used to evaluate the worth of a security by studying the financial data of the issuer. performing fundamental analysis...

  • Fundamentals

    , fundamentals are factors which are 'fundamental' to the working of a company's business, its profitability, operating costs, product prices, technical...

  • Funded depreciation account

    , funded depreciation account is a reserve setup to cover the replacement cost of those capital assets covered within the depreciation schedule.
Điều khoản Nhóm phát triển
Rừng Từ điển trực tuyến © 2024
DMCA.com Protection Status
có bài viết mới ↑

Bạn vui lòng đăng nhập để đăng câu hỏi

Mời bạn nhập câu hỏi ở đây (đừng quên cho thêm ngữ cảnh và nguồn bạn nhé)
Loading...
Top