accounting form

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English-Slovak dictionary. 2013.

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  • Accounting form — Бланк бухгалтерской документации …   Краткий толковый словарь по полиграфии

  • accounting standard — A definitive standard for financial accounting and reporting established in the form of a Statement of Standard Accounting Practice (SSAP) issued by the Accounting Standards Committee or, since 1990, a Financial Reporting Standard (FRS) issued by …   Accounting dictionary

  • accounting — The process of identifying, measuring, recording, and communicating economic transactions. Measurement is normally made in monetary terms and the accountant will prepare records in the form of financial statements, such as a profit and loss… …   Accounting dictionary

  • Accounting Principles Board — APB In the USA, the forerunner of the Financial Accounting Standards Board. It was established by the Institute of Certified Public Accountants in 1959 and issued Opinions until 1973. Several of the 31 Opinions issued significantly improved the… …   Accounting dictionary

  • 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 records — The records kept by a company to comply with the Companies Act (1985), which requires companies to keep accounting records sufficient to show and explain their transactions and to prepare accounts that give a true and fair view of their… …   Accounting dictionary

  • Form 10-Q — In the USA, the form filed quarterly with the Securities and Exchange Commission by public traded companies. The form contains interim financial statements and may be for a single quarter or may be cumulative. Comparative figures are provided for …   Accounting dictionary

  • Form 10-K — In the USA, the form filed annually with the Securities and Exchange Commission by public traded companies. Audited financial statements and supporting detail are included; it normally provides more information than the annual report to… …   Accounting dictionary

  • Form 20-F — In the USA, the form required by the Securities and Exchange Commission for the filing of annual results by non US companies …   Accounting dictionary

  • Accounting Standards Board — (ASB) The accounting standards issuing body. The ASB issues accounting standards in the form of Financial Reporting Standards (FRSs) and has adopted those standards developed by its predecessors in the form of Statements of Standard Accounting… …   Law dictionary

  • accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… …   Financial and business terms

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