- accounting plan
- A detailed accounting guide provided by a number of European countries, such as France and Spain. The guide gives definitions of accounting terms, rules for valuation and measurement, model financial statements, and a chart of accounts. This legalistic approach to the preparation of financial statements contrasts with the approach in the UK, where greater emphasis is placed on ensuring that the financial statements present a true and fair view of the financial status of a particular organization.
Accounting dictionary. 2014.
Look at other dictionaries:
plan comptable general — PCG The national *chart of accounts used in France as well as in some other countries (e.g., in West Africa) influenced by French culture. Roughly translated as general accounting plan, the PCG exists in different forms for different industries.… … Auditor's dictionary
plan year — n. The one year period in which a given benefits package remains in place, after which members and plan components may be modified. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008. plan … Law dictionary
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
plan — ▪ I. plan plan 1 [plæn] verb planned PTandPPX planning PRESPARTX 1. [intransitive, transitive] to think carefully about something you want to do in the future, and decide exactly how you will do it: • We ve been planning this … Financial and business terms
Plan (aid organisation) — Infobox Company | company name = Plan company type = Charity company slogan = Be a part of it. [ [http://www.plan.org.au/ Plan Australia ] ] foundation = 1937, Spain location = Surrey, United Kingdom key people =John Langdon Davies Eric… … Wikipedia
Accounting-Based Incentive — A method for compensating corporate executives based on whether they help their companies reach certain performance levels in areas such as earnings per share and return on equity. These plans are widely used and can be divided into two types:… … Investment dictionary
accounting line designator — A five character code, consisting of the target desired ground zero designator and the striking command suffix, to indicate a specific nuclear strike by a specified weapon delivery system on a target objective to the operation plan. Also called… … Military dictionary
accounting — /əˈkaʊntɪŋ / (say uh kownting) noun the theory and system of setting up, maintaining, and auditing the books of a firm; the art of analysing the financial position and operating results of a business firm from a study of its sales, purchases,… … Australian English dictionary
International Public Sector Accounting Standards — Les International Public Sector Accounting Standards (IPSAS) sont des normes comptables internationales pour le secteur public (gouvernements, collectivités locales, établissements publics et parapublics, institutions internationales, etc.).… … Wikipédia en Français
International Accounting Standards — International Financial Reporting Standards Les normes internationales d information financière, plus connues au sein de la profession comptable et financière sous leur nom anglais de International Financial Reporting Standards ou IFRS sont des… … Wikipédia en Français