Englisch-Deutsch Fachwörterbuch der Wirtschaft . 2013.
Differences between management accounting and financial accounting — The structure of accounting as documented by the International Federation of Accountants The differences between management accounting and financial accounting include:[1] Management accounting provides information to people within an… … Wikipedia
reporting — re‧port‧ing [rɪˈpɔːtɪŋ ǁ ɔːr ] noun [uncountable] FINANCE 1. the activity of providing an explanation or account of something, especially a company s financial position: • guidelines on accounting and reporting standards fiˌnancial reˈporting… … Financial and business terms
Financial Instruments and Exchange Law — J SOX, officially known as Japan s Financial Instruments and Exchange Law, was promulgated on June 14th, 2006. Enacted in response to corporate scandals such as the Kanebo, Livedoor, and Murakami Fund episodes, the law has been dubbed the… … Wikipedia
Financial Accounting Standards Board — (FASB) The designated organisation in the private sector for establishing standards of financial accounting and reporting in the US. These standards govern the preparation of financial reports. They are officially recognised as authoritative by… … Law 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 offset — Netting figures before their inclusion in a profit and loss account. Assets and liabilities should not be offset. However, debit and credit balances with the same counterparty should be aggregated into a single net item where the reporting entity … Law dictionary
Accounting reform — is an expansion to accounting rules that goes beyond the realm of financial measures for both individual economic entities and national economies. It is advocated by those who consider the focus of the present standards and practices wholly… … Wikipedia
Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… … Wikipedia
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 — /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
Law, Crime, and Law Enforcement — ▪ 2006 Introduction Trials of former heads of state, U.S. Supreme Court rulings on eminent domain and the death penalty, and high profile cases against former executives of large corporations were leading legal and criminal issues in 2005.… … Universalium
