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・ Constraint Composite Graph
・ Constraint counting
・ Constraint Grammar
・ Constraint graph
・ Constraint graph (layout)
・ Constraint Handling Rules
・ Constraint inference
・ Constraint learning
・ Constraint logic programming
・ Constraint programming
・ Constraint satisfaction
・ Constraint satisfaction dual problem
・ Constraint satisfaction problem
・ Constraint-based Routing Label Distribution Protocol
・ Constraint-induced movement therapy
Constraints accounting
・ Constricta
・ Constricta (fungus)
・ Constricted elimia
・ Constricting Rage of the Merciless
・ Constriction
・ Constriction of video
・ Constriction ring syndrome
・ Constrictive pericarditis
・ Constrictivity
・ Constrictor
・ Constrictor (album)
・ Constrictor (comics)
・ Constrictor knot
・ Construal level theory


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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)
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