翻訳と辞書 Words near each other ・ Convento de la Santísima Trinidad y Purísima Concepción (Écija) ・ Convento de las Dueñas ・ Convento de los Agustinos ・ Convento de Nuestra Señora de la Concepción (Pedroche) ・ Convento de Nuestra Señora del Carmen (Zaragoza) ・ Convento de San Esteban, Salamanca ・ Convento de San José (Jerez de la Frontera) ・ Convento de San José (Ávila) ・ Convention of Artlenburg ・ Convention of Atlantic Baptist Churches ・ Convention of Baptist Churches of Northern Circars ・ Convention of Calcutta ・ Convention of Christian Democrats ・ Convention of Chuenpee ・ Convention of Cintra ・ Convention of conservatism ・ Convention of consistency ・ Convention of Constantinople ・ Convention of Constantinople (1881) ・ Convention of Democratic Forces ・ Convention of Democrats and Patriots ・ Convention of disclosure ・ Convention of Estates (1689) ・ Convention of Gramido ・ Convention of Kanagawa ・ Convention of Klosterzeven ・ Convention of Kütahya ・ Convention of London (1786) ・ Convention of London (1840) ・ Convention of London (1861) Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Convention of conservatism ： ウィキペディア英語版 Convention of conservatism The convention of conservatism, also known as the doctrine of prudence in accounting is a policy of anticipating possible future losses but not future gains. This policy tends to understate rather than overstate net assets and net income, and therefore lead companies to "play safe". In accounting, it states that when choosing between two solutions, the one that will be least likely to overstate assets and income should be selected. According to this concept "convention expected losses are losses but expected gains are not gains". On the basis of this concept closing stock is valued at cost price or market price, whichever is lower. Provision for bad and doubtful debts are maintained. ==See also== *Generally Accepted Accounting Principles (GAAP) *U.S. GAAP *International Financial Reporting Standards (IFRS) 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「Convention of conservatism」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.