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Definition of the noun accounting standard
What does accounting standard mean as a name of something?
- a principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions
- lexical domain: Cognitive Processes - nouns denoting cognitive processes and contents
- synonym of accounting standard: accounting principle
- more generic word: principle = a rule or standard especially of good behavior
- member of: GAAP / generally accepted accounting principles = a collection of rules and procedures and conventions that define accepted accounting practice
Printed dictionaries and other books with definitions for Accounting Standard
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A Dictionary of Accounting (2016)
by Jonathan Law
Cashflow statements are now regulated by Section 7 of the *Financial Reporting Standard Applicable in the UK and Republic of Ireland and by *International Accounting Standard 7. consolidated financial statements (consolidated accounts ; ...
by Khwaja Masoom
accounting standard which was replaced by FASB No. 8. U.S. companies are required to translate foreign accounts by the current rate and report the changes from currency fluctuations in a cumulative translation adjustment ...
by FOLORUNSHO MEJABI
IAS 40- Investment Property IAS 41- Agriculture IAS 7-Cash Flow Statements IAS 8-Accounting Policies, Changes in Accounting Estimates and Errors IAS- International Accounting Standard, issued by the IASB's predecessor body.
Twelve Thousand Plus Entries on Accounting, Auditing and Taxation in the United States, Canada, United Kingdom and Australia by Guy Wanjialin
accounting standard a principle that achieves more uniformity practices and consistency of the accounting treatment of activities .
by Gary L. Gastineau, Mark P. Kritzman
An authoritative policy statement issued by the FASB mandating an accounting standard for enterprises subject to its authority. Also called Statement of Financial Accounting Standards (SFAS). See also Financial ...
by Thomas W. Morris
Contract Accounting Standard Accounting term for internally established standard against which a contract price is compared. Certificate of Accrual on Treasury Securities Investment term for document of accrued earnings on U.S. Treasury ...
by Jonathan Law
The relevant international standard is *International Accounting Standard 18. accrued benefits Benefits due under a *defined-benefit pension scheme in respect of service up to a given time. Accrued benefits may be calculated in relation to ...
by Jonathan Law, John Smullen
From January 2005 listed companies have to comply with *International Accounting Standard 19, Employee Benefits. accrued income scheme An arrangement that applies in the UK to the disposal of interest-bearing securities. The purpose of ...
by K.C.S. Ranganayakulu
The UK accounting standard, "Accounting for leases and hire-purchase transactions," issued by the Accounting Standards Committee. Under the standard finance, leases should be capitalized by the lessee. It also has detailed provisions for ...
by Robert W. Kolb
Financial Accounting Standard Board (FASB). (1978). Statement of financial accounting concepts no. 1: Objectives of financial reporting ...
by Jack Rabin
United States is the Financial Accounting Standards Board (FASB), which derives its authority from the Securities and Exchange Commission. The primary governmental accounting standard setter in the United States is the Governmental ...
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