accounting policy

apskaitos politika statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis 1. Apskaitos principai, apskaitos metodai ir taisyklės, skirti viešojo sektoriaus subjekto apskaitai tvarkyti ir finansinėms ataskaitoms sudaryti. 2. Apskaitos principai, apskaitos metodai ir taisyklės, skirti ūkio subjekto apskaitai tvarkyti ir finansinėms ataskaitoms sudaryti. atitikmenys: angl. accounting policy šaltinis 1. Lietuvos Respublikos finansų ministro 2009 m. gruodžio 24 d. įsakymo Nr. 1K-476 „Dėl finansų ministro 2007 m. gruodžio 28 d. įsakymo Nr. 1K- 388 „Dėl viešojo sektoriaus apskaitos ir finansinės atskaitomybės 1-ojo standarto patvirtinimo“pakeitimo“ (Žin., 2009, Nr. 157-7103) 2. Viešosios įstaigos Audito ir apskaitos tarnybos direktoriaus 2011 m. gruodžio 23 d. įsakymas Nr. VAS-21 „Dėl 7-ojo verslo apskaitos standarto „Apskaitos politikos, apskaitinių įvertinimų keitimas ir klaidų taisymas“ tvirtinimo“ (Žin., 2011, 161-7678)

Lithuanian dictionary (lietuvių žodynas). 2015.

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  • Critical accounting policy — In public corporate finance, a critical accounting policy is a policy for a firm/company or an industry which is considered to have a notably high subjective element, and that has a material impact on the financial statements. These policies are… …   Wikipedia

  • retrospective accounting policy change and error correction method — retrospektyvinis apskaitos politikos keitimo ir klaidų taisymo būdas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Apskaitos politikos keitimo ir klaidų taisymo būdas, kai pakeitimai ir patikslinimai daromi… …   Lithuanian dictionary (lietuvių žodynas)

  • benchmark accounting policy — Fin one of a choice of two possible policies within an International Accounting Standard. The other policy is marked as an “allowed alternative,” although there is no indication of preference …   The ultimate business dictionary

  • accounting manual — A document that gives details of a business s accounting policies and procedures; it often includes a list of account codes or a chart of accounts. An example of an accounting policy would be the way in which the company treats depreciation,… …   Accounting dictionary

  • policy cost — An item of expenditure incurred as a consequence of a policy determined by the management of an organization. For example, the insurance premium determined by a key man insurance policy taken out by an organization will be directly related to the …   Accounting dictionary

  • Accounting Error — An error in an accounting item that was not caused intentionally. An accounting error can include discrepancies in dollar figures, or might be an error in using accounting policy incorrectly (i.e., a compliance error). Accounting error should not …   Investment dictionary

  • Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… …   Wikipedia

  • Accounting scholarship — is an academic discipline oriented towards the profession of accounting, usually taught at a business school. Since accounting is a highly technical, standards oriented profession, both practitioners and academics may claim to be experts.… …   Wikipedia

  • Accounting (UIL) — Accounting is one of several academic events sanctioned by the University Interscholastic League. The contest began in the 1986 87 scholastic year.Accounting is designed to test students understanding of general accounting principles and… …   Wikipedia

  • policy year — A term relating to the basis upon which certain loss statistics are compiled. It relates to the calendar year or accounting year in which the commencement date of the insurance policy falls, and may include policies of varying lengths. The term… …   Law dictionary

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