governmental accounting


governmental accounting
гос. фин. государственный учет (cистема принципов и методов учета, применяемых в органах государственного управления и местного самоуправления; подобной системой учета пользуются большинство некоммерческих организаций и учреждений, напр., университеты, больницы, церкви и т. д.)
Syn:
See:
* * *
государственный учет
* * *
бухгалтерский учет и отчетность государственных учреждений
. . Словарь экономических терминов .

Англо-русский экономический словарь.

Смотреть что такое "governmental accounting" в других словарях:

  • Governmental accounting — is an umbrella term which refers to the various accounting systems used by various public sector entities. In the United States, for instance, there are three levels of government which follow different accounting standards set forth by… …   Wikipedia

  • Governmental Accounting Standards Board — The Governmental Accounting Standards Board (GASB) is currently the source of generally accepted accounting principles (GAAP) used by State and Local governments in the United States of America. As with most of the entities involved in creating… …   Wikipedia

  • Governmental Accounting Standards Board — GASB The U.S. *public sector accounting standards setting organization. Based in Norwalk, CT, and established in 1984, the GASB’s Web site states that its mission is to establish and improve standards of state and local governmental accounting… …   Auditor's dictionary

  • Governmental Accounting Standards Advisory Council — GASAC An advisory committee of the *Governmental Accounting Standards Board (GASB). The members of GASAC comprise a variety of constituencies with an interest in public sector accounting, and GASAC’s responsibilities include the provision of… …   Auditor's dictionary

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • Fund Accounting — is an accounting system often used by nonprofit organizations and by the public sector. OverviewBecause there is no personal profit motive for owners or members of nonprofit organizations and organizations in the public sector, such as… …   Wikipedia

  • Generally Accepted Accounting Principles (United States) — In the U.S., generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly traded and… …   Wikipedia

  • List of accounting topics — Following is a list of accounting topics * Accounting Ethics * Accounting for risk * Accounting information system * Accounting methods * Accounting period * Accounting reform * Accounting scandals * Accounting software * Accounts payable *… …   Wikipedia

  • United States Generally Accepted Accounting Principles — Die United States Generally Accepted Accounting Principles (US GAAP [gæp]; deutsch: „Allgemein anerkannte Rechnungslegungsgrundsätze der Vereinigten Staaten “) sind US amerikanische Rechnungslegungsvorschriften und allgemein anerkannte… …   Deutsch Wikipedia

  • Financial Accounting Standards Board — Das Financial Accounting Standards Board (FASB) ist ein us amerikanisches, privatrechtlich organisiertes Rechnungslegungsgremium.[1] Es hat die Zielsetzung festzulegen was United States Generally Accepted Accounting Principles (US GAAP) für… …   Deutsch Wikipedia

  • Financial Accounting Foundation - FAF — An independent, private sector organization that is mainly responsible for establishing and improving financial accounting and operating standards, and educating its constituents about those standards. The Financial Accouting Foundation has… …   Investment dictionary

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