completed contract method

метод виконаного договору; метод виконаного контракту; метод виконаного підряду

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

Смотреть что такое "completed contract method" в других словарях:

  • completed contract method — Completed contract method. A method of reporting profit or loss on certain long term contracts. Under this method of accounting, gross income and expenses are recognized in the tax year in which the contract is completed. This method should be… …   Black's law dictionary

  • completed contract method — An accounting method that does not record the income and expenses of a long term project until the project is completed. See also accrual method, cash method. Webster s New World Law Dictionary. Susan Ellis Wild. 2000 …   Law dictionary

  • Completed Contract Method — ⇡ Bilanzierungsmethode im Bereich der langfristigen Produktion. Bei der Bewertung des ⇡ Vorratsvermögens entsteht bei Fertigungsaufträgen, die zum ⇡ Bilanzstichtag noch nicht abgeschlossen sind, das Problem der Teilgewinnrealisation. Da das… …   Lexikon der Economics

  • Completed Contract Method - CCM — An accounting method that enables a taxpayer or business to postpone the reporting of income and expenses until a contract is completed. This accounting method is used frequently in the construction industry or other industries whose businesses… …   Investment dictionary

  • Метод завершенного контракта (COMPLETED-CONTRACT METHOD)  — Метод учета, согласно которому доходы и расходы по контракту признаются только после его завершения. Тем не менее, если по контракту ожидается убыток, доходы и расходы признаются в период первого прогнозирования убытка. Ср. с Метод процента… …   Словарь терминов по управленческому учету

  • Completed contract — Der International Accounting Standard 11 (IAS 11) ist eine Rechnungslegungsvorschrift des IASB über die Bilanzierung von Erträgen und Aufwendungen von Fertigungsaufträgen. Das sind solche Aufträge, die kundenspezifische Merkmale aufweisen, etwa… …   Deutsch Wikipedia

  • contract bridge — [kän′trakt΄] n. a form of bridge, developed from auction bridge, in which only the number of tricks named in the contract may be counted toward a game, additional tricks being counted as a bonus score * * * ▪ 2003  For a sample contract bridge… …   Universalium

  • Percentage Of Completion Method — An accounting method in which the revenues and expenses of long term contracts are recognized yearly as a percentage of the work completed during that year. This is the opposite of the completed contract method, which allows taxpayers to defer… …   Investment dictionary

  • accrual method — n: accrual basis at basis Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. accr …   Law dictionary

  • cash method — cash meth·od n: cash basis at basis Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. cash method …   Law dictionary

  • Percentage-of-Completion method — Percentage of Completion (PoC) is an accounting method of work in progress evaluation, for recording long term contracts. For such tasks, this is the only method authorised by the International Financial Reporting Standards (IFRS)Fact|date=August …   Wikipedia

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