Revenue recognition — principle is an important accounting principle, which is the main difference between cash basis accounting and accrual basis accounting. In cash basis accounting revenues are simply recognized when cash is received no matter when and how the… … Wikipedia
Convention on the Recognition and Enforcement of Foreign Arbitral Awards — The Convention on the Recognition and Enforcement of Foreign Arbitral Awards, also known as the New York Convention, was adopted by a United Nations diplomatic conference on 10 June 1958 and entered into force on 7 June 1959. The Convention… … Wikipedia
Invisible Assets — An item of value that is intangible and that cannot be seen, such as brand recognition and intellectual property including trademarks, copyrights or patents. Invisible assets are non material assets that are shown in a company’s balance… … Investment dictionary
Complementary assets — are assets, infrastructure or capabilities needed to support the successful commercialization and marketing of a technological innovation, other than those assets fundamentally associated with that innovation.[1] The term was first coined by… … Wikipedia
Noncurrent Assets — A company s long term investments, in the case that the full value will not be realized within the accounting year. Noncurrent assets are capitalized rather than expensed, meaning that the company allocates the cost of the asset over the number… … Investment dictionary
Cultural Assets Rehabilitation Project — The Cultural Assets Rehabilitation Project (or CARP) was created by the Government of Eritrea to assess the architectural heritage of the capital, Asmara. This project is operated by the Cultural Heritage Steering Committee which is composed of… … Wikipedia
International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… … Wikipedia
Intangible asset — Intangible assets are defined as identifiable non monetary assets that cannot be seen, touched or physically measured, which are created through time and/or effort and that are identifiable as a separate asset. There are two primary forms of… … Wikipedia
П — Пааше индекс [Paasche price index] Пагамент (Payment in cash) Пай (share, stock, stake) Пакет акций (interest, stock ) Пакетный множитель (blockage factor) … Экономико-математический словарь
Признание активов вне гудвилла — (recognition of assets) приобретенный немате риальный актив должен быть признан не входящим в состав гудвилла, если этот актив порождается договорными или иными юридическими правами. Если актив не порождается договорными или иными юридическими … Экономико-математический словарь
признание активов вне гудвилла — Приобретенный нематериальный актив должен быть признан не входящим в состав гудвилла, если этот актив порождается договорными или иными юридическими правами. Если актив не порождается договорными или иными юридическими правами, он должен быть… … Справочник технического переводчика
