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Kết quả tìm kiếm cho “Accounting report” Tìm theo Từ | Cụm từ (1.920) | Cộng đồng hỏi đáp

Tìm theo Từ

Other information

  • , other information, in accounting, is financial and nonfinancial information (other than the financial statements and the auditor's report) included in a document containing audited financial statements and the auditor's report thereon,...

International accounting

  • , international accounting is the international aspects of accounting, including such matters as accounting principles and reporting practices in different countries and their classification; patterns of accounting development; international and regional...

Lira (lire)

  • , responsibility accounting is the collection, summarization, and reporting of financial information about various decision centers throughout an organization; can also be called profitability accounting or activity accounting. it tracks costs, revenues,...

Other comprehensive basis of accounting

  • , other comprehensive basis of accounting (ocboa) means a definite set of criteria, other than accounting principles generally accepted in the united states of america or international financial reporting standards (ifrss), having substantial support...

International financial reporting standards

  • , international financial reporting standards (ifrs), often known by the older name of international accounting standards (ias), are a set of accounting standards. they are issued by the international accounting standards board (iasb).

Financial accounting

  • , financial accounting is the area of accounting concerned with reporting financial information to interested external parties.

Governmental accounting standards board

  • , governmental accounting standards board (gasb) is a nonprofit organization responsible for establishing and improving accounting and financial reporting standards for governmental units.

Gasb

  • , gasb stands for government accounting standards board. the gasb is a nonprofit organization responsible for establishing and improving accounting and financial reporting standards for governmental units.

Behavioural accounting

  • , behavioural accounting is the explanation and prediction of human behavior in all possible accounting contexts, e.g., adequacy of disclosure, usefulness of financial statement data, attitudes about corporate reporting practices, materiality judgements,...

Deductive accounting theory

  • , deductive accounting theory (mathematical method) assumes that optimal accounting standards and reporting rules can be derived by deduction much in the way that pythagoras derived the rule for measuring the hypotenuse of a triangle based upon square...

Double-entry accounting

  • , double-entry accounting is a system of recording transactions in a way that maintains the equality of the accounting equation. the accounting technique records each transaction as both a credit and a debit. double-entry bookkeeping (deb) or accounting...
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Accounting timing difference

  • , accounting timing difference is the effect that a defered accounting event would have on the financials if taken into consideration e.g., the release of a deferred tax asset to the income statement as a deferred tax expense (ie the reversal of an accounting...

International accounting standards

  • , international accounting standards (ias) see international financial reporting standards .

Matching concept

  • , matching concept is the accounting principle that requires the recognition of all costs that are directly associated with the realization of the revenue reported within the income statement.

Entity concept

  • , entity concept is the concept that financial accounting and reporting relates only to the activities of a specific business entity and not to the activities of the owners of that entity.

Certified public accountant

  • , certified public accountant (cpa) is an accountant licensed to practice public accounting.

Financial management

  • , financial management is the process of managing financial resources, including management decisions concerning accounting and financial reporting, forecasting, and budgeting.

Minor matters

  • , minor matters is a term used in accounting and legal reports to cover areas considered to be cosmetic or superficial; thereby deemed by the author to be of little consequence.

Accrual accounting

  • , accrual accounting see accrual basis of accounting.inference control is a control used in the output of databases to stop a person who has access to only summary information from being able to determine (infer) a particular value for a particular record.

Adverse opinion

  • , adverse opinion is expressed if the basis of accounting is unacceptable and distorts the financial reporting of the corporation. if auditors discover circumstances during the course of the audit that make them question whether they can issue an unqualified...
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