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Kết quả tìm kiếm cho “Chart of account” Tìm theo Từ | Cụm từ (36.852) | Cộng đồng hỏi đáp

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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...

Cash basis of accounting

  • , cash basis of accounting is the accounting basis in which revenue and expenses are recorded in the period they are actually received or expended in cash. use of the cash basis generally is not considered to be in conformity with generally accepted accounting...

Accounting theory

  • , accounting theory tries to describe the role of accounting and is composed of four types of accounting theory: classical inductive theories, income theories, decision usefulness theories, and information economics / agency theories: a. classical inductive...

Accounting standards board (asb)

  • , accounting standards board (asb) makes, improves, amends and withdraws accounting standards. many of asbs specialize in the various fields or sectors of accounting.

Forensic accounting

  • , forensic accounting provides for an accounting analysis that is suitable to a court of law which will form the basis for discussion, debate and ultimately dispute resolution. forensic accounting encompasses investigative accounting and litigation support....

Gasb 34

  • , gasb 34 is government accounting standards board statement 34. gasb 34 provides the broadest changes in government accounting practices since the inception of generally accepted accounting practice (gaap) for governmental agencies dating back to the...

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...

Fresh start accounting

  • , fresh start accounting, upon emergence from bankruptcy, the consolidated financial statements of the "successor company" apply the provisions of fresh start accounting in accordance with generally accepted accounting principles (gaap). under fresh start...

Inflation accounting

  • , inflation accounting is a system of accounting which, unlike historical cost accounting, takes into account changing prices.

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.

British-american model

  • , british-american model is an accounting model. there are other accounting systems which differ from the u.s. accounting model. u.s. gaap and fasb standards are not the only accounting principles used internationally; for example, many countries reverse...

Gao

  • , gao (government accountability office) is the investigative arm of the united states congress charged with examining matters relating to the receipt and payment of public funds.

General ledger

  • , general ledger is the ledger that contains all of the financial accounts of a business; contains offsetting debit and credit accounts (including control accounts).

General accounting

  • , general accounting involves the basic principles, concepts and accounting practice, recording, financial statement preparation, and the use of accounting information in management.

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).

Generally accepted accounting principles

  • , generally accepted accounting principles (gaap) is a recognized common set of accounting principles, standards, and procedures. gaap is a combination of accepted methods of doing accounting and policy board set authoritative standards.

Comprehensive basis of accounting

  • , comprehensive basis of accounting is a complete set of rules other than u.s. gaap applied to all items in a set of financial statements. examples include a basis of accounting required by a regulatory agency, a basis of accounting the entity uses for...

Inductive accounting theory

  • , inductive accounting theory (scientific method) assumes accounting standards are somewhat like evolution of a species in nature --- survival of the fittest. it relies heavily upon controlled experimentation (e.g., behavioral accounting research) and...

Irresponsible

  • said, done, or characterized by a lack of a sense of responsibility, not capable of or qualified for responsibility, as due to age, circumstances, or a mental deficiency., not responsible, answerable, or accountable to higher authority, an irresponsible...

Character

  • the aggregate of features and traits that form the individual nature of some person or thing., one such feature or trait; characteristic., moral or ethical quality, qualities of honesty, courage, or the like; integrity, reputation, good repute., an account...
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