International Standards of Accounting and Reporting
- International Standards of Accounting and Reporting
Международный стандарт учета и отчетности.
Международный бухгалтерский стандарт и универсальная система финансовой отчетности о деятельности транснациональных компаний и совместных предприятий (joint venture). Практически эти методологические требования Центра ООН по транснациональным компаниям могут выполняться лишь при сплошном документировании совершаемых хозяйственных операций (transaction), ведении учета по двойной системе балансовых проводок, регулярной инвентаризации оборотных материальных средств и составлении бухгалтерского баланса.
Англо-русский толковый словарь внешнеэкономических терминов. - М.: Финансы и статистика.
1992.
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