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Use of Accounting Estimates, Contingencies and Employee Benefits
Art Franczek Art Franczek The accounting process requires many estimates to be made for ongoing and recurring business activities. In determining the number of years over which to depreciate a fixed asset, the accountant, working with expert engineers estimates how long that asset can be used for productive purposes in a company. Estimates are used in almost every aspect of accounting because actual concrete numbers are often not available at the financial statement date. These estimates require...
Путь: Главная / Статьи по теории и практике МСФО, US GAAP, РСБУ и других систем учета - GAAP.RU
Изменен: 20.09.2010

Отсортировано по релевантности | по дате

automatic exchange of information bearer shares beneficiaries country-by-country reporting financial transparency fly-by-night companies G8 Lough Erne low-tax jurisdictions n offshore jurisdictions tax evasion tax transparency ultimate owners