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Constraints accounting : ウィキペディア英語版 | Constraints accounting
Constraints accounting (CA) allow some variations generally accepted accounting principles(GAAP) when reporting financial statements of company and these variations do not violate the GAAP in light of recognised CA. CA contains explicit consideration of the role of constraints in accounting and constraints relate to limitations when providing financial information. The definition of a constraint is a regulation which belongs to prescribed bounds and there are four main types of constraints which are the cost-benefit relationship, materiality, Industry Practices and Conservatism, and these constraints are also accounting guidelines which border the hierarchy of qualitative information. ==Types of Constraints==
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Constraints accounting」の詳細全文を読む
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