Accounting
51Accounting Standards Committee — (ASC) Now defunct, a body which once represented accounting bodies in the UK and was responsible for setting accounting standards. It has been replaced by the Accounting Standards Board. Practical Law Dictionary. Glossary of UK, US and… …
52accounting principle — ➔ principle * * * accounting principle UK US noun [C] ACCOUNTING ► a rule that a company or organization must follow when it prepares its financial information: »The Board of Governors task force is trying to make sure good, sound accounting… …
53Accounting, Auditing & Accountability Journal — (ISSN: 0951 3574) [http://www.emeraldinsight.com/info/journals/aaaj/aaaj.jsp] is published by Emerald Group Publishing, a publisher of management journals and databases. First published in 1988, it is a research resource for academics working to… …
54accounting ratio — ➔ ratio * * * accounting ratio UK US noun [C] ACCOUNTING ► FINANCIAL RATIO(Cf. ↑financial ratio) …
55accounting year — ➔ year * * * accounting year UK US noun [C] ACCOUNTING ► FINANCIAL YEAR(Cf. ↑financial year) …
56accounting reference date — Under Section 224 of the Companies Act 1985, the date on which the financial year of a company ends, defining the period for which its statutory accounts are to be prepared. Easyform Glossary of Law Terms. UK law terms. accounting reference date …
57accounting method — n. The method used by a business to calculate its income and expenditures for tax purposes. See also accrual method, cash method The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 …
58accounting service center — accounting service center (ASC) An accounting, disbursing, and data processing facility that provides accounting support for postal activities. Each ASC is specialized for one or more functions: Minneapolis, MN, payroll; San Mateo, CA, accounts… …
59accounting package — UK US noun [countable] [singular accounting package plural accounting packages] computing a piece of software that a business uses to organize its financial records Thesaurus …
60Accounting Standards Review Board — (ASRB) is a body set up to review and approve financial reporting standards in New Zealand. It was formed by the Financial Reporting Act of 1993 ASRB can have between four to seven members . The Governor General of New Zealand on the… …
