accounting treatment


accounting treatment
учет трактовка факта хозяйственной жизни (занесение в учетные регистры и книги информации о хозяйственных операциях, затратах, доходах и т. п., оформление бухгалтерских проводок)

accounting treatment of intangible assets — бухгалтерская обработка нематериальных активов

accounting treatment for stock options — бухгалтерская обработка опционов на акции

See:
* * *
принцип бухгалтерского учета
* * *
бухгалтерская проводка; бухгалтерская обработка; методика расчета; методика учета; отражение в бухгалтерской отчетности; порядок учета
. . Словарь экономических терминов .

Англо-русский экономический словарь.

Смотреть что такое "accounting treatment" в других словарях:

  • 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

  • treatment — treat‧ment [ˈtriːtmənt] noun 1. [countable, uncountable] a particular way of dealing with someone or something: • The range of permissible accounting treatments is amazingly broad. • The investigation found that some contractors received… …   Financial and business terms

  • accounting entity — entity; = business entity; = reporting entity The unit for which accounting records are maintained and for which financial statements are prepared. The accounting entity concept (or entity concept or separate entity concept) is the principle that …   Accounting dictionary

  • accounting entity — entity; business entity; reporting entity The unit for which accounting records are maintained and for which financial statements are prepared. The accounting entity concept (or entity concept or separate entity concept) is the principle that… …   Big dictionary of business and management

  • accounting principle — noun a principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions • Syn: ↑accounting standard • Hypernyms: ↑principle • Member Holonyms: ↑generally accepted… …   Useful english dictionary

  • accounting standard — noun a principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions • Syn: ↑accounting principle • Hypernyms: ↑principle • Member Holonyms: ↑generally accepted… …   Useful english dictionary

  • Statement of Standard Accounting Practice — SSAP Any of the accounting standards prepared by the Accounting Standards Committee (ASC) and issued by the six members of the Consultative Committee of Accountancy Bodies. Starting in 1971, a total of 25 SSAPs were issued up to 1990, when the… …   Accounting dictionary

  • Statement of Standard Accounting Practice — SSAP Any of the accounting standards prepared by the Accounting Standards Board and issued by the six members of the Consultative Committee of Accountancy Bodies The first SSAP was issued in 1971 and in total 25 SSAPs were issued. Before a SSAP… …   Big dictionary of business and management

  • Mark-to-market accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

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

  • Constant purchasing power accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

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