discontinued operations


discontinued operations
прекращенные операции

Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • Discontinued Operations — A segment of a company s business that has been sold, disposed of or abandoned. Discontinued operations can range from a certain product line to an entire line of business. When operations are discontinued, this is reported on the company s… …   Investment dictionary

  • discontinued operations — The operations of a reporting entity that has been sold or permanently closed down in a period or before the earlier of three months after the commencement of the subsequent period and the date on which the financial statements are approved.… …   Accounting dictionary

  • discontinued operations — Divisions of a business that have been sold or written off and that no longer are maintained by the business. Bloomberg Financial Dictionary …   Financial and business terms

  • Прибыль от прекращенных операций (INCOME FROM DISCONTINUED OPERATIONS)  — Прибыль (убыток) за вычетом налогов на прибыль по сегменту, деятельность которого была прекращена на текущий период (или находится в процессе прекращения). Сумма, отражаемая отдельной строкой отчета о прибылях и убытках (в т. ч. отдельно от… …   Словарь терминов по управленческому учету

  • discontinued operation — The sale or closure of an activity or operation within an organization. Most systems of *Generally Accepted Accounting Principles require separate analysis of *continuing and discontinued operations in published *financial statements …   Auditor's dictionary

  • Operations Research Office — The Operations Research Office (ORO) was a civilian military research center founded in 1948 by the United States Army. It was run under contract by Johns Hopkins University.[1] The organization s offices were originally at Fort McNair,… …   Wikipedia

  • Continuing Operations — is a business term used to describe the segments of a company s business that it considers to be normal, and expects to operate in for the foreseeable future. We most often see continuing operations referenced in earnings reports as a subset of… …   Investment dictionary

  • 67th Special Operations Squadron — Infobox Military Unit unit name= 67th Special Operations Sqaudron caption= 67th Special Operations Squadron Patchdates= 14 November 1952 18 March 1960 10 May 1961 Presentcountry= United Statesbranch=United States Air Forcetype= Special Operations …   Wikipedia

  • 2d Space Operations Squadron — The 2d Space Operations Squadron (2 SOPS) is a unit of the United States Air Force at Schriever Air Force Base, Colorado. Its mission is to manage the NAVSTAR Global Positioning System satellite constellation for global navigation, time transfer …   Wikipedia

  • ОПЕРАЦИИ ПРЕРВАННЫЕ — DISCONTINUED OPERATIONSОперации предприятия, к рое продано, закрыто или ликвидировано иным способом. В отчете о прибылях и убытках результаты продолжающихся операций должны быть показаны отдельно от П.о., а любые поступления или убытки от… …   Энциклопедия банковского дела и финансов

  • Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia