accounting concepts

• računovodstvena načela

English-Serbian dictionary. 2013.

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  • accounting concepts — accounting principles; = fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… …   Accounting dictionary

  • accounting concepts — accounting principles; fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… …   Big dictionary of business and management

  • fundamental accounting concepts — See: accounting concepts …   Accounting dictionary

  • Statement of Financial Accounting Concepts — SFAC In the USA, any of the reports issued by the Financial Accounting Standards Board to identify the fundamental concepts of financial accounting and reporting. They reflect the objectives of financial statements …   Accounting dictionary

  • Statement of Financial Accounting Concepts - SFAC — A document issued by the Financial Accounting Standards Board (FASB) covering broad financial reporting concepts. The purpose of the SFAC document is to provide a general overview of accounting concepts, definitions and ideas. It is seen as a… …   Investment dictionary

  • fundamental accounting concepts — The basic assumptions which all companies must follow when preparing their accounts. When a set of accounts is prepared, it is assumed that these principles have been followed. The fundamental accounting principles are Going Concern, Accruals,… …   Financial and business terms

  • fundamental accounting concepts/principles — The basic assumptions which all companies must follow when preparing their accounts. When a set of accounts is prepared, it is assumed that these principles have been followed. The fundamental accounting principles are Going Concern, Accruals,… …   Financial and business terms

  • Statement of Financial Accounting Concepts (SFAC) — Verlautbarungsart des ⇡ Financial Accounting Standards Board (FASB). Die Gesamtheit der bisher sieben veröffentlichten SFAC bildet das ⇡ Conceptual Framework des FASB und damit das konzeptionelle Grundgerüst der ⇡ US GAAP …   Lexikon der Economics

  • Концепции учета (ACCOUNTING CONCEPTS)  — Базовые понятия учета, позволяющие идентифицировать и классифицировать явления или другие понятия …   Словарь терминов по управленческому учету

  • accounting bases — The methods used for applying fundamental accounting concepts to financial transactions and items when preparing financial statements. The particular bases adopted by an organization will form its accounting policies …   Accounting dictionary

  • accounting principles — See: accounting concepts …   Accounting dictionary

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