Statement of Financial Accounting Standards


Statement of Financial Accounting Standards
Положение о стандартах финансового учета (США)

Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • statement of financial accounting standards — (SFAS or FAS) A ruling issued by the Financial Standards Accounting Board ( FASB) covering a particular topic. Usually, these statements are referenced with the acronym FAS followed by the numeral for a specific statement. For example, FAS 119… …   Financial and business terms

  • Statement of Financial Accounting Standards No. 52 — This is the currency translation standard currently used by U.S. firms. It mandates the use of the current rate method. See: Statement of Financial Accounting Standards No. 8. The New York Times Financial Glossary The currency translation… …   Financial and business terms

  • Statement of Financial Accounting Standards — SFAS In the USA, any of the statements detailing the financial accounting and reporting requirements of the Financial Accounting Standards Board. These accounting standards are generally accepted accounting principles and should be followed by… …   Accounting dictionary

  • Statement of Financial Accounting Standards — SFAS In the USA, any of the statements detailing the financial accounting and reporting requirements of the Financial Accounting Standards Board. These accounting standards are generally accepted accounting principles and should be followed by… …   Big dictionary of business and management

  • Statement of Financial Accounting Standards No. 8 — This is a currency translation standard previously in use by U.S. accounting firms. See: Statement of Accounting Standards No. 52. The New York Times Financial Glossary The is a currency translation standard once used by U.S. accounting firms.… …   Financial and business terms

  • Statement of Financial Accounting Standards - SFAS — A formal document issued by the Financial Accounting Standards Board (FASB), which details accounting standards and guidance on selected accounting policies set out by the FASB. These statements of financial accounting standards are issued, with… …   Investment dictionary

  • Statement of Financial Accounting Standards (SFAS) — zentrale Verlautbarungsart des ⇡ Financial Accounting Standards Board (FASB). Die Gesamtheit der bisher 150 veröffentlichten SFAS bildet den Hauptbestandteil der ⇡ US GAAP …   Lexikon der Economics

  • Statement of Financial Accounting Concepts - SFAC — A document issued by the Financial Accounting Standards Board (FASB) covering broad financial reporting concepts. The purpose of the SFAC document is to provide a general overview of accounting concepts, definitions and ideas. It is seen as a… …   Investment dictionary

  • Statement of Financial Accounting Concepts — SFAC In the USA, any of the reports issued by the Financial Accounting Standards Board to identify the fundamental concepts of financial accounting and reporting. They reflect the objectives of financial statements …   Accounting dictionary

  • Statement of Financial Accounting Concepts (SFAC) — Verlautbarungsart des ⇡ Financial Accounting Standards Board (FASB). Die Gesamtheit der bisher sieben veröffentlichten SFAC bildet das ⇡ Conceptual Framework des FASB und damit das konzeptionelle Grundgerüst der ⇡ US GAAP …   Lexikon der Economics

  • Accounting Standards Codification — This accountancy related article is a stub. You can help Wikipedia by expanding it.v · …   Wikipedia