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Accounting terms and definitions.
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Uploaded: 22.11.2008
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Product description
Bakaev AS
Accounting terms and definitions.
- M .: Publishing House of the "Accounting", 2002. (Library Journal "Accounting").
Provides terms and definitions, components of the conceptual framework of accounting.
For accounting professionals and financial services organizations, auditors, teachers of accounting and related disciplines as well as those studying accounting in the system of higher and postgraduate education.
Additional information
In this paper included the concepts and terms that form the conceptual basis of accounting, the definition of the majority of which are contained in documents of regulatory accounting. These documents include the concept of accounting in a market economy in Russia, the Federal Law "On Accounting" Accounting Regulations (AR), and others. These concepts they tend to be as close to that adopted International Financial Reporting Standards and the realities of modern Russian economy.
In addition to the work of these concepts are included that are not in the regulations, and thus have no official definition, which the author allowed himself to give a definition in its own interpretation, based on the special comments, study and other publications.
In preparing the book for publication the author did not set a goal to eliminate the contradictions in the definition given in the various regulations.
All the terms are arranged in alphabetical order. In the explanations for them, if they were borrowed from regulations in square brackets given the abbreviated name of the relevant legislation, the provisions on accounting, etc. (Eg, (concept) (FZ) (PBU 1/98]).