Momentum accounting and triple-entry bookkeeping — is an alternative accountancy system developed by Yuji Ijiri and is the title of the 1989 monograph that he wrote.[1] It is hard to imagine alternatives to the universal system of double entry bookkeeping, but this is one. In regular, double… … Wikipedia
Creative accounting — Cooking the books redirects here. For the Black Books episode, see Cooking the books (Black Books episode). Creative accounting and earnings management are euphemisms referring to accounting practices that may follow the letter of the rules of… … Wikipedia
American Accounting Association - AAA — An organization that supports worldwide excellence in accounting education, research and practice. The American Accounting Association is the primary professional association for accounting academics in the United States. Formed in 1916 under the … Investment dictionary
American Accounting Association — AAA A U.S. scholarly accounting organization. Headquartered in Sarasota, FL, the AAA was established in 1916 as the American Association of University Instructors in Accounting. It has used its current name since 1936. Its Web site states that… … Auditor's dictionary
Access Accounting — Infobox Company name = Access Accounting Ltd type = Private foundation =UK (1991) location= Stratford St Mary, UK industry= Computer software products= FoundationsXP, Horizons, Dimensions, Dimensions Lite revenue= £9.1m num employees = 140 (26… … Wikipedia
Jeffrey Gramlich — Jeffrey D. Gramlich is Professor of Accounting and L.L. Bean/Lee Surace Endowed Chair at the University of Southern Maine, and Guest Professor at Copenhagen Business School. He joined the University of Southern Maine in July 2003 after two years… … Wikipedia
Креативный учёт — Творческий учёт ― совокупность законных методов, посредством которых бухгалтер, используя свои профессиональные знания, повышает привлекательность финансовой отчётности для заинтересованных лиц и снижает налоговое бремя для компании, на которую… … Википедия
Mautz, Robert Khun — born 1915 A U.S. academic, author, and specialist in auditing and accounting. Professor Mautz coauthored *The Philosophy of Auditing, a landmark book of 1961 that set out the famous *postulates of auditing. Mautz’s career has involved both… … Auditor's dictionary
АССОЦИАЦИЯ, БУХГАЛТЕРСКАЯ АМЕРИКАНСКАЯ — (American Accounting Assotiation ААА) ассоциация профессоров и преподавателей бухгалтерского учета, практикующих бухгалтеров, основной целью которой является развитие теории бухгалтерского учета, инициирование и финансирование научных… … Большой бухгалтерский словарь
Internationalisierung der Wirtschaftsprüfung — von Professor Dr. Reinhold Hömberg I. Grenzüberschreitende Wirtschaftsprüfungsleistungen und US amerikanischer Einfluss Die Berufsstatistik der Wirtschaftsprüferkammer (WPK) weist für Anfang 2004 mehr als 11.700 Wirtschaftsprüfer (WP) und mehr… … Lexikon der Economics
