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Accounting Standard

Definition of the noun accounting standard

What does accounting standard mean as a name of something?


  1. a principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions

Printed dictionaries and other books with definitions for Accounting Standard

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Google previewA 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 ; ...

Google previewThe Entrepreneur's Dictionary of Business and Financial Terms (2013)

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 ...



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.

Google previewAn International Dictionary of Accounting and Taxation (2004)

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 .

Google previewDictionary of Financial Risk Management (1999)

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 ...

Google previewInternational Dictionary of Accounting Acronyms (1998)

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 ...

Google previewA Dictionary of Business and Management (2016)

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 ...

Google previewA Dictionary of Finance and Banking (2008)

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 ...

Google previewDictionary of Commerce and Management (2004)

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 ...

Google previewEncyclopedia of Business Ethics and Society (2008)

by Robert W. Kolb

Financial Accounting Standard Board (FASB). (1978). Statement of financial accounting concepts no. 1: Objectives of financial reporting ...

Google previewEncyclopedia of Public Administration and Public Policy: A-J (2003)

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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