adjusting events


adjusting events
учет корректирующие события (события, возникшие после отчетной даты, подтверждающие существовавшие на дату составления финансовой отчетности условий, в которых организация вела свою деятельность; отражаются путем корректировки соответствующих показателей финансовой отчетности; напр., объявление банкротом дебитора, если на отчетную дату уже велась процедура банкротства)
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Англо-русский экономический словарь.

Смотреть что такое "adjusting events" в других словарях:

  • adjusting events — Events that occur between a balance sheet date and the date on which financial statements are approved, providing additional evidence of conditions existing at the balance sheet date. For example, a valuation of a property held at the balance… …   Big dictionary of business and management

  • adjusting events — post balance sheet events Events that occur between a balance sheet date and the date on which financial statements are approved, providing additional evidence of conditions existing at the balance sheet date. For example, a valuation of a… …   Accounting dictionary

  • non-adjusting events — Any events, either favourable or unfavourable, that occur between the balance sheet date and the date on which the financial statements of an organization are approved by the board of directors, but which concern conditions that did not exist at… …   Accounting dictionary

  • non-adjusting events — Any events occurring between the balance sheet date and the date on which the financial statements of an organization are approved that relate to conditions that did not exist at the balance sheet date. If they are sufficiently material for their …   Big dictionary of business and management

  • Events preceding World War II in Asia — This article is concerned with the events that preceded World War II in Asia. Kuomintang and Communism in China The revolution led by the Kuomintang (KMT, or Chinese Nationalist Party) and others ended the last Chinese dynasty, the Qing Dynasty,… …   Wikipedia

  • post-balance-sheet events — See: adjusting events, non adjusting events …   Accounting dictionary

  • post-balance-sheet events — See adjusting events; non adjusting events …   Big dictionary of business and management

  • Time — This article is about the measurement. For the magazine, see Time (magazine). For other uses, see Time (disambiguation). The flow of sand in an hourglass can be used to keep track of elapsed time. It also concretely represents the present as… …   Wikipedia

  • Genesis LPMud — ] running on CD gamedriver and mudlib, and hosted by Chalmers Computer Society . Medieval fantasy is the general theme. Roleplaying is expected.History Genesis was created as the first implementation of the LPC language, in which the developer… …   Wikipedia

  • letter of representation — A formal written record of representations made by the management of an organization to the auditors. The letter is prepared by the auditor and signed by management on a date as near as possible to the date of the auditors report and after all… …   Accounting dictionary

  • Chiropractic — Intervention A chiropract …   Wikipedia

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