- Accounting Principles Board Opinions
- Accounting: APBO
Универсальный русско-английский словарь. Академик.ру. 2011.
Accounting Principles Board Opinions
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Accounting Principles Board - APB — The prior authoritative body of the American Institute of Certified Public Accountants (AICPA). Formed by the American Institute of Certified Public Accountants in 1959, the Accounting Principles Board was replaced in 1973 by the Financial… … Investment dictionary
Accounting Principles Board — The Accounting Principles Board (APB) is the former authoritative body of the American Institute of Certified Public Accountants (AICPA). It was created by the American Institute of Certified Public Accountants in 1959 and issued pronouncements… … Wikipedia
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 Principles Board — APB The forerunner to the *Financial Accounting Standards Board (EASB). Established in 1959 by the *American Institute of Certified Public Accountants, the APB functioned until 1973. (It replaced the Committee on Accounting Procedure, which had… … Auditor's dictionary
Accounting Principles Board (APB) — 1959 mit dem Zweck der Erarbeitung von Rechnungslegungsgrundsätzen für börsennotierte Unternehmen vom ⇡ American Institute of Certified Public Accountants gegründet. Zentrale Verlautbarungsart des APB war die APB Opinion. Einzelne APB Opinions… … Lexikon der Economics
Generally Accepted Accounting Principles (United States) — In the U.S., generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly traded and… … Wikipedia
Financial Accounting Standards Board (FASB) — 1. Charakterisierung: Als Reaktion auf die Weltwirtschaftskrise in den frühen 30er Jahren wurde in den USA durch den Securities Act von 1933 die Börsenaufsichtsbehörde ⇡ SEC gegründet. Diese hat u.a. die Aufgabe, Rechnungslegungsvorschriften für… … Lexikon der Economics
List of APB Opinions — Accounting Principles Board (APB) Opinions were published by Accounting Principles Board (APB). The board was created by American Institute of Certified Public Accountants (AICPA) in 1959 and was replaced by Financial Accounting Standards Board… … Wikipedia
APBO — Accounting Principles Board Opinions (Business » Accounting) … Abbreviations dictionary
КОМИТЕТ ПО БУХГАЛТЕРСКИМ ПРИНЦИПАМ — (Accounting Principles Board АРВ) комитет был сформирован в США в 1959 г. взамен Комитета по бухгалтерским процедурам (Committee on Accounting Procedure CAP). Его основными задачами являлись создание: концептуальных основ бухгалтерского учета,… … Большой бухгалтерский словарь
APB Opinion — An authoritative pronouncement issued by the Accounting Principles Board. The official opinions were given on various accounting issues that required clarification or interpretation. The APB listed 31 separate opinions during its existence. The… … Investment dictionary
