Auditor's dictionary. 2014.
Accounting software — is application software that records and processes accounting transactions within functional modules such as accounts payable, accounts receivable, payroll, and trial balance. It functions as an accounting information system. It may be developed… … Wikipedia
consolidation — I noun affiliation, aggregation, amalgamation, assemblage, association, centralization, coadunation, combination, compact, confederation, conjunction, conjuncture, consortium, federation, fusion, incorporation, integration, junction, league,… … Law dictionary
Consolidation (business) — For other uses, see Amalgamation (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · … Wikipedia
consolidation — The combining of two or more firms to form an entirely new entity. Bloomberg Financial Dictionary A procedure whereby a number of small consignments are loaded together to form a single, larger consignment. This must be carried out as part of a… … Financial and business terms
Consolidation — The combining of two or more firms to form an entirely new entity. The New York Times Financial Glossary * * * consolidation con‧sol‧i‧da‧tion [kənˌsɒlˈdeɪʆn ǁ ˌsɑːl ] noun [countable, uncountable] 1. ECONOMICS when companies combine in… … Financial and business terms
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
International Accounting Standards Board — Le Bureau international des normes comptables, plus connu sous son nom anglais de International Accounting Standards Board (IASB), est l organisme international chargé de l élaboration des normes comptables internationales IAS/IFRS. Il remplace,… … Wikipédia en Français
Proportional Consolidation — In accounting for joint ventures, a method of including items of income, expense, assets and liabilities in proportion to the firm s percentage of participation in the venture. The proportional consolidation method was initially favored by IFRS… … Investment dictionary
International Accounting Standards Committee — L International Accounting Standards Committee (IASC) fut fondé en juin 1973 à Londres, et remplacé par l International Accounting Standards Board (IASB) le 1er avril 2001. L IASC était chargé d élaborer les standards comptables internationaux… … Wikipédia en Français
proportional consolidation — A method of consolidation used in group accounts in which subsidiaries are not fully owned; a proportionate share of each category of a joint venture s revenue, expenditure, assets, and liabilities is included line by line. This is a complex and… … Accounting dictionary
