համընդհանուր հաշվապահական հաշվառման նորմեր

համընդհանուր հաշվապահական հաշվառման նորմեր

generally accepted accounting principles (GAAP) is the americanized term used to refer to the standard framework of guidelines for financial accounting used in any given jurisdiction which are generally known as Accounting Standards.

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Частина мови: noun
Синонім(и):
Blossary:
Галузь/тема: Accounting
Category: Accountancy
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խումբ

Financial services; Accountancy

A parent and all its subsidiaries.

հետազոտություն

Financial services; Accountancy

Original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understanding.

վերագնահատում

Financial services; Accountancy

Restatement of assets and liabilities.

բարձրագույն կառավարման մարմին

Financial services; Accountancy

Those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether ...

գործառնական ցիկլ

Financial services; Accountancy

The time between the acquisition of assets for processing and their realisation in cash or cash equivalents.

սեփականատերեր

Financial services; Accountancy

In IFRS 3 owners is used broadly to include holders of equity interests of investor-owned entities and owners or members of, or participants in, mutual entities.