GAAP.RUГлоссарий Accounting, Audit & Finance Glossary, english-russian

Глоссарий

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Amounts recognised in the balance sheet and income statement

Analytical procedure

Annual lease costs

Annual report

Annuities

Anomalous error

Application control

Appraisal (of mineral reserves)

Appraisal well

Appraised value

Appropriateness

Appropriation accounting

Area of interest

Area of interest accounting

Arm's length transaction

Asking price

Assertion

Assess

Asset

Asset exchanged at a loss (at a gain)

Assets held by a long-term employee benefit fund

Assistance

Assistant

Associate

Assurance

Assurance engagement

Assurance service

At cost

Attendance

Attestation

Attribute sampling

Audit

Audit adjustment

Audit analytical review

Audit committee

Audit contract

Audit evidence

Audit firm

Audit objective

Audit plan


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