accounting convention

бухгалтерські правила; правила бухгалтерської звітності; правила ведення фінансової звітності

The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. . 2002.

Смотреть что такое "accounting convention" в других словарях:

  • Accounting Convention — Guidelines that arise from the practical application of accounting principles. An accounting convention is not a legally binding practice; rather, it is a generally accepted convention based on customs, and is designed to help accountants… …   Investment dictionary

  • Accrual Accounting Convention — An accounting system that tries to match the recognition of revenues earned with the expenses incurred in generating those revenues. It ignores the timing of the cash flows associated with revenues and expenses. Bloomberg Financial Dictionary …   Financial and business terms

  • Historical Cost Accounting Convention — An accounting technique that values an asset for balance sheet purposes at the price paid for the asset at the time of its acquisition. Bloomberg Financial Dictionary …   Financial and business terms

  • convention — A general agreement or customary practice …   Accounting dictionary

  • Convention of conservatism — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Convention of consistency — The convention of consistency means that same accounting principles should be used for preparing financial statements for different periods. It enables the management to draw important conclusions regarding the working of the concern over a… …   Wikipedia

  • monetary measurement convention — The accounting convention that transactions are only recognized in financial statements if they can be measured in monetary terms. This means that some assets, such as a highly trained workforce or a sound customer base, will not be shown. It is… …   Accounting dictionary

  • alternative accounting rules — Alternative rules for valuing certain assets under the Companies Act (1985). These rules modify the historical cost convention. According to the modified rules intangible assets may be valued at current cost (with the exception of goodwill).… …   Accounting dictionary

  • historical-cost accounting — A system of accounting based primarily on the original costs incurred in a transaction. It is relaxed to some extent by such practices as the valuation of stock at the lower of cost and net realizable value and, in the UK, revaluation of fixed… …   Accounting dictionary

  • modified historical-cost convention — A modification of the historical cost convention in which certain assets are included at revalued amounts rather than their original cost. Modified historical cost accounting is permitted by the Companies Act. See: alternative accounting rules …   Accounting dictionary

  • cost convention — The custom used as a basis for recording the costs to be charged against the profit for an accounting period. The cost convention used may be based on historical cost, current cost, or replacement cost …   Accounting dictionary


Другие книги по запросу «accounting convention» >>

Поделиться ссылкой на выделенное

Прямая ссылка:
Нажмите правой клавишей мыши и выберите «Копировать ссылку»

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.