account format


account format
account format ACC Kontengliederung f der Bilanz, Bilanzgliederung f, Aufgliederung f der Bilanz

Englisch-Deutsch Fachwörterbuch der Wirtschaft . 2013.

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  • format — The method of presenting financial statements chosen by an organization. Incorporated bodies must use the formats prescribed by the Companies Act for their balance sheet and profit and loss account. The profit and loss format is also regulated by …   Accounting dictionary

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  • profit and loss account formats — The four formats given for profit and loss accounts by the Companies Act (1985): • vertical format, analysing costs by type of operation and function; • vertical format, analysing costs by items of expense; • horizontal format, analysing costs by …   Accounting dictionary

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