Глоссарий Accounting, Audit & Finance Glossary, english-russian Глоссарий
Acquirer
Acquisition
Acquisition accounting
Acquisition costs
Active market
Actuarial assumption
Actuarial gains and losses
Actuarial present value of promised retirement benefit
Actuarial valuation
Actuarial valuation method
Add value
Additional consideration
Additional paid-in capital
Adequate control
Adjusted trial balance
Adjusting entry
Adjusting event (after the balance sheet date)
Adjustment
Administrative expenses
Advance
Adverse opinion
Advisory service
Aggregation
Agreed upon procedures
Agreed upon procedures engagement
Agricultural activity
Agricultural inventories
AICPA (American Institute of Certified Public Accountants)
Allocation
Allowance
Allowance for doubtful accounts
Allowance for sampling risk
Allowed alternative method
Allowed alternative treatment
Amortisation
Amortisation period
Amortised cost of a financial asset or financial liability
Amortization method
Amount of inventories
Amount of shares issued
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