Goodwill is an accounting term for the difference between what an acquiring company pays for an acquisition and the fair value of the acquired company's net assets. The new accounting rules, as presented in the Statement of Financial Accounting Standards No. 142, eliminate the amortization of ...
它必须反映现实,高于现实并能指导现实 The rule of accounting is one of market economy foundation rules.Along with the economical globalization development, accountant the material has become the international general commercial language, is playing the more and more vital role in the international economy...
Changing the rules of the accounting game. 来自 EBSCO 喜欢 0 阅读量: 6 作者: Rosen,Al 摘要: The article reports on international finance reporting standards (IFRS). European lawmakers have changed IFRS in that companies will no longer have to report economic reality on financial statements. ...
basic rules of accountancy is a necessary process and one should take trouble to go through the basic rules of accounting before starting professional course选择语言:从 到 翻译结果1翻译结果2 翻译结果3翻译结果4翻译结果5 翻译结果1复制译文编辑译文朗读译文返回顶部 会计的基本规则,是一个必要的过程和...
There are many provisions concerning pre tax deduction, but the rules must be formally deducted before tax deduction. My understanding is that goods or services involved are, in most cases, taxable areas of value added tax or business tax. ...
That rate shall be posted on the bulletin board in the lobbyas requiredby bank rules. 6. in pursuance of / pursuant to 在一些法律译本中,也见过使用这两个词表达“根据”的意思。 如:双方应按照合同的约定履行自已的一切义务。 Each party shall fulfill all of its obligations pursuant to the terms...
accounting Thesaurus Legal Financial Acronyms Idioms Encyclopedia Wikipedia ac·count·ing (ə-koun′tĭng) n. The practice or profession of maintaining the financial records of a business, including bookkeeping as well as the preparation of statements concerning the assets, liabilities, and operating...
There are clear distinctions between the two concepts. For example, the German philosopher Immanuel Kant said that an act of duty emanated from moral law. An obligation, on the other hand, arises out of a set of rules aimed at maintaining order. These distinctions can also be applied to the...
Rather, they are developed by man, in light of what we consider to be the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport shuch as football or basketball....
in WDT transactions The accounting rules of value added tax in WDT transactionsThe accounting rules of value added tax in WDT transactionsEwa Wachowska