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accounting concepts

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 307 words.

The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, attempts to supply a theoretical framework came only after...

Accounting Council

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 66 words.

A body established in 2012 to take over certain functions of the former *Accounting Standards Board. Its main role is to advise its parent body, the ...

Accounting Directive

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 51 words.

An EU directive (2014) that aims to simplify the disclosure requirements for *small companies, notably through the introduction of ...

accounting entity

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 104 words.

The unit for which accounting records are maintained and for which *financial statements are prepared. The accounting entity concept...

accounting package

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 6 words.

accounting period

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 158 words.

1. (financial period; reporting period) The period for which a business prepares its accounts. Internally, management accounts are usually produced either monthly or quarterly....

accounting principles

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 5 words.

accounting rate of return

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 93 words.

An accounting ratio that expresses the profit of an organization before interest and taxation, usually for a year, as a percentage of the capital employed at the end of the period. Variants...

accounting ratio

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 67 words.

A ratio calculated from two or more figures taken from the *financial statements of a company in order to provide an indication of the financial performance and position of that company....

accounting reference date

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 58 words.

The date at the end of an accounting reference period, i.e. the financial year for a company, as notified to the ...

accounting scandals

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 118 words.

Instances in which corporations have been found in serious breach of accounting ethics, generally by falsifying or manipulating information so that financial statements do not give a ...

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Accounting Standards Board

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 91 words.

Formerly, the recognized body for setting accounting standards in the UK. It was established in 1990 to replace the Accounting Standards Committee...

accounts

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 14 words.

1. See annual accounts; published accounts. See also financial statements.

2. See account.

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Accounts Modernization Directive

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 69 words.

An EU directive (2003) that requires companies to publish information that provides a ‘balanced and comprehensive’ analysis of their development and performance during the financial year....

accounts payable

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 5 words.

See trade payables.

accounts receivable

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 5 words.

See trade receivables.

accredited investor

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 60 words.

Under some regulatory regimes, a high-status investor who is granted special access to the more complex and high-risk types of investment, such as ...

accreted value

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 88 words.

The imputed value, at any given time, of a bond or other security that has been purchased at a *...

accreting cap

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 10 words.

An interest-rate *cap on an increasing principal.

accreting swap

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 12 words.

A *swap in which the principal increases over time.