Книга: Law Jonathan «Dictionary of Accounting»

Dictionary of Accounting

Серия: "-"

This best-selling dictionary includes more than 3, 800 entries covering all aspects of accounting, including financial accounting, financial reporting, management accounting, taxation, auditing, corporate finance, and accounting bodies and institutions. It's international coverage includes important terms from UK, US, Australia, India, and Asia-Pacific. Over 150 new entries have been added to this edition to reflect the very latest developments in the accounting profession, e. g. Accounting Coucil, European Financial Stability Mechanism, and General Anti-Abuse Rule. In addition, existing entries have been updated to cover the latest developments, most notably the Financial Reporting Standard Applicable in the UK and the Republic of Ireland, which sets out new rules in areas such as goodwill, hedge accounting, and fair value accounting. There is increased coverage of topics such as corporate governance, accounting ethics, accounting scandals, and major firms and professional bodies. With its authoritative and accessible definitions and it's wide-ranging coverage, this dictionary is essential for students and professionals in accounting and finance. It is also an ideal source of reference for anyone seeking a clear guide to the often-confusing world of accountancy terms.

Издательство: "Oxford University Press" (2016)

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См. также в других словарях:

  • accounting — ac·count·ing n 1: an often court ordered presentment or examination of accounts a complete accounting would be necessary to determine the nature of the expenditures Case & Comment 2: the settlement by judicial action of the assets of a… …   Law dictionary

  • accounting period — Under the Companies Act 1985 an accounting period runs from one accounting reference date to the next (not less than six months and not more than eighteen months) for which a company prepares financial statements and statutory accounts. The… …   Law dictionary

  • accounting method — n. The method used by a business to calculate its income and expenditures for tax purposes. See also accrual method, cash method The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 …   Law dictionary

  • Accounting Standards Board — (ASB) The accounting standards issuing body. The ASB issues accounting standards in the form of Financial Reporting Standards (FRSs) and has adopted those standards developed by its predecessors in the form of Statements of Standard Accounting… …   Law dictionary

  • Accounting & Auditing Organisation for Islamic Financial Institutions — (AAOIFI) International An international autonomous non profit Islamic corporate body that prepares accounting, auditing, governance, ethics and Sharia standards for Islamic financial institutions and the industry. For further inf …   Law dictionary

  • Accounting and Auditing Organisation for Islamic Financial Institutions — Accounting & Auditing Organisation for Islamic Financial Institutions (AAOIFI) International An international autonomous non profit Islamic corporate body that prepares accounting, auditing, governance, ethics and Sharia standards for Islamic… …   Law dictionary

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