representational faithfulness


representational faithfulness
репрезентативная достоверность

Специализированный англо-русский словарь бухгалтерских терминов. .

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  • Representational faithfulness — is an attribute that, along with verifiability and neutrality, is among the three ingredients of reliable information. As the Securities Exchange Commission notes, a map s representational faithfulness may be determined by how well the map… …   Wikipedia

  • Representational Faithfulness — Maßbarkeit; qualitative Anforderung an Rechnungslegungsinformationen nach den ⇡ US GAAP sowie nach den ⇡ IAS/IFRS. Vgl. auch ⇡ Conceptual Framework, ⇡ Framework …   Lexikon der Economics

  • Data integrity — in its broadest meaning refers to the trustworthiness of system resources over their entire life cycle. In more analytic terms, it is the representational faithfulness of information to the true state of the object that the information represents …   Wikipedia

  • КАЧЕСТВЕННЫЕ ХАРАКТЕРИСТИКИ УЧЕТНОЙ ИНФОРМАЦИИ — QUALITATIVE CHARACTERISTICS OF ACCOUNTING infoRMATIONЦенность или состав учетной информации, делающие ее полезной. В заявлении Совета по стандартам фин. отчетности о принципах фин. отчетности № 2 Качественные характеристики учетной информации… …   Энциклопедия банковского дела и финансов

  • qualitative characteristics of accounting information — The characteristics that make information in financial reports as useful as possible. The US Financial Accounting Standards Board, in its Statement of Financial Accounting Concepts No. 2, identifies the qualities that are both useful to decision… …   Accounting dictionary

  • reliable — Trustworthy safe, or free from error. Reliable *audit evidence has the qualities of completeness and representational faithfulness, and it is capable of independent Verification …   Auditor's dictionary

  • Optimality theory — (frequently abbreviated OT) is a linguistic model proposing that the observed forms of language arise from the interaction between conflicting constraints. OT models grammars as systems that provide mappings from inputs to outputs; typically, the …   Wikipedia

  • painting, Western — ▪ art Introduction       history of Western painting from its beginnings in prehistoric times to the present.       Painting, the execution of forms and shapes on a surface by means of pigment (but see also drawing for discussion of depictions in …   Universalium

  • Still life — For other uses, see Still Life (disambiguation). Jan Brueghel the Elder (1568 1625), Bouquet (1599), Kunsthistorisches Museum, Vienna. Some of the earliest examples of still life were paintings of flowers by Northern Renaissance, Dutch, and… …   Wikipedia

  • EZEKIEL — EZEKIEL, a major prophet who is said to have begun prophesying in the fifth year of Jehoiachin s exile in Babylonia, seven years before the final fall of Jerusalem; his prophecies are recorded in the book that bears his name. The name Ezekiel… …   Encyclopedia of Judaism