accounting directive


accounting directive
accounting directive ACC, LAW Bilanzrichtlinie f

Englisch-Deutsch Fachwörterbuch der Wirtschaft . 2013.

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  • Fourth Accounting Directive — An EU directive (1978) concerning the harmonization of company law and accounting practices in member states. It recognized five accounting concepts as fundamental: the accounting entity concept, the accruals concept, the consistency concept, the …   Big dictionary of business and management

  • Seventh Accounting Directive — A directive approved by the European Commission in 1983 and implemented in the UK by the Companies Act (1989); it concerns consolidated financial statements prepared by groups …   Big dictionary of business and management

  • accounting concepts — accounting principles; fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… …   Big dictionary of business and management

  • directive — 1) A legislative decision by the European Union s Council of Ministers and Parliament, which is binding on member states but allows them to decide how to enact the required legislation. See Accounts Modernization Directive; Financial Services… …   Big dictionary of business and management

  • accounting concepts — accounting principles; = fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… …   Accounting dictionary

  • International Accounting Standards — International Financial Reporting Standards Les normes internationales d information financière, plus connues au sein de la profession comptable et financière sous leur nom anglais de International Financial Reporting Standards ou IFRS sont des… …   Wikipédia en Français

  • Fourth Directive — An EU directive (1978) concerning the harmonization of company law and accounting practices in member states. It recognized five accounting concepts as fundamental: the accounting entity concept, the accruals concept, the consistency concept, the …   Accounting dictionary

  • Institutions for Occupational Retirement Provision Directive — 2003/41/EC is a European Union Directive designed to create an internal market for occupational retirement provision. It lays down minimum standards on funding pension schemes, the types of investments pensions may make and permits cross border… …   Wikipedia

  • consistency concept — One of the four fundamental accounting concepts laid down in Statement of Standard Accounting Practice (SSAP) 2, Disclosure of Accounting Policies; it is also recognized in the Companies Act (1985) and the EU s Fourth Accounting Directive The… …   Big dictionary of business and management

  • going-concern concept — One of four fundamental accounting concepts recognized in Statement of Standard Accounting Practice (SSAP) 2, Disclosure of Accounting Policies; it is also referred to in the Companies Act (1985) and the EU s Fourth Accounting Directive It is the …   Big dictionary of business and management

  • prudence concept — The accounting concept that insists on a realistic view of business activity and stresses that anticipated revenues and profits have no place in a profit and loss account until they have been realized in the form of cash or other assets for which …   Big dictionary of business and management