completed contract accounting
- completed contract accounting
метод ведения счетов по принципу завершенного контракта
Англо-русский словарь по инвестициям.
2014.
Смотреть что такое "completed contract accounting" в других словарях:
completed contract method — Completed contract method. A method of reporting profit or loss on certain long term contracts. Under this method of accounting, gross income and expenses are recognized in the tax year in which the contract is completed. This method should be… … Black's law dictionary
completed contract method — Completed contract method. A method of reporting profit or loss on certain long term contracts. Under this method of accounting, gross income and expenses are recognized in the tax year in which the contract is completed. This method should be… … Black's law dictionary
completed contract method — An accounting method that does not record the income and expenses of a long term project until the project is completed. See also accrual method, cash method. Webster s New World Law Dictionary. Susan Ellis Wild. 2000 … Law dictionary
Completed Contract Method - CCM — An accounting method that enables a taxpayer or business to postpone the reporting of income and expenses until a contract is completed. This accounting method is used frequently in the construction industry or other industries whose businesses… … Investment dictionary
Completed contract — Der International Accounting Standard 11 (IAS 11) ist eine Rechnungslegungsvorschrift des IASB über die Bilanzierung von Erträgen und Aufwendungen von Fertigungsaufträgen. Das sind solche Aufträge, die kundenspezifische Merkmale aufweisen, etwa… … Deutsch Wikipedia
accounting — An act or a system of making up or settling accounts, consisting of a statement of account with debits and credits arising from relationship of parties. State ex rel. King v. Harvey, Miss., 214 So.2d 817, 819. Rendition of an account, either… … Black's law dictionary
accounting — An act or a system of making up or settling accounts, consisting of a statement of account with debits and credits arising from relationship of parties. State ex rel. King v. Harvey, Miss., 214 So.2d 817, 819. Rendition of an account, either… … Black's law dictionary
Construction accounting — is a form of project accounting applied to construction projects. See also production accounting. Construction accounting is a vitally necessary form of accounting, especially when multiple contracts come into play. The construction field uses… … Wikipedia
International Accounting Standard 11 — Der International Accounting Standard 11 (IAS 11) ist eine Rechnungslegungsvorschrift des IASB über die Bilanzierung von Erträgen und Aufwendungen von Fertigungsaufträgen. Das sind solche Aufträge, die kundenspezifische Merkmale aufweisen, etwa… … Deutsch Wikipedia
long-term contract — A contract that falls into two or more accounting periods before being completed. Such a contract may be for the design, manufacture, or construction of a single substantial asset, for example in the construction or civil engineering industries.… … Big dictionary of business and management
long-term contract — A contract that falls into two or more accounting periods before being completed. Such a contract may be for the design, manufacture, or construction of a single substantial asset, for example in the construction or civil engineering industries.… … Accounting dictionary