accounting bodies

• računovodstveni organi

English-Serbian dictionary. 2013.

Look at other dictionaries:

  • Accounting Standards Committee — (ASC) Now defunct, a body which once represented accounting bodies in the UK and was responsible for setting accounting standards. It has been replaced by the Accounting Standards Board. Practical Law Dictionary. Glossary of UK, US and… …   Law dictionary

  • Accounting Standards Committee — ASC A joint committee of the Consultative Committee of Accountancy Bodies set up in 1976 as a successor to the Accounting Standards Steering Committee. Membership of the ASC was part time and unpaid; because serious doubts concerning its… …   Accounting 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

  • Accounting scholarship — is an academic discipline oriented towards the profession of accounting, usually taught at a business school. Since accounting is a highly technical, standards oriented profession, both practitioners and academics may claim to be experts.… …   Wikipedia

  • Accounting Changes And Error Correction — Requirements for the accounting for and reporting of a change in accounting principle, change in accounting estimate, change in reporting entity or the correction of a transaction. Accounting Changes and Error Correction is a pronouncement made… …   Investment dictionary

  • Accounting Standards Committee - ASC — A former organization under the Consultative Committee of Accountancy Bodies (CCAB) in the United Kingdom. The Accounting Standards Committee (ASC) duties included developing standards for financial reporting and accounting, recording these… …   Investment dictionary

  • Accounting Education: An International Journal — A British scholarly accounting journal. Established in 1992, the journal is published quarterly by Routledge. It is available in print and online formats. The journal’s notes describe it as devoted to publishing research based papers and other… …   Auditor's dictionary

  • International Accounting Standards Committee — IASC A committee that came into existence in 1973 as a result of an agreement by accounting bodies in a number of countries. Its objectives were the formulation and publication of accounting standards, the promotion of their worldwide acceptance …   Accounting dictionary

  • accountancy bodies — Organizations, established in most countries in the world, to regulate the activities of accountants; their members are normally entitled to use the title chartered accountant, chartered certified accountant, or certified public accountant.… …   Accounting dictionary

  • Consultative Committee of Accountancy Bodies — CCAB A committee set up in 1970 by the six accountancy bodies to foster closer cooperation. At the time of the Accounting Standards Committee it was a valuable part of the process of setting standards but has lost that role with the establishment …   Accounting 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

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