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الموضوع: Glossary of defined terms

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    Glossary of defined terms

    This Glossary contains all terms defined in the 32 accrual basis International Public
    Sector Accounting Standards (IPSASs) approved up to January 15, 2012. A list of
    these IPSASs is located on the inside back cover of the Glossary. This Glossary does
    not include terms defined in the Cash Basis IPSAS, Financial Reporting under the
    Cash Basis of Accounting. Users should refer to that Cash Basis IPSAS for these
    terms.
    Definitions
    References to accrual basis IPSASs are by Standard number and paragraph number.
    For example, 1.7 refers users to IPSAS 1, Presentation of Financial Statements,
    paragraph 7. References set out in brackets indicate a minor variation in wording.
    Term Definition Location
    accounting basis The accrual or cash basis of accounting as
    defined in the accrual basis IPSASs and the
    Cash Basis IPSAS.
    24.7
    accounting policies The specific principles, bases, conventions,
    rules, and practices applied by an entity in
    preparing and presenting financial statements.
    3.7
    accrual basis A basis of accounting under which
    transactions and other events are recognized
    when they occur (and not only when cash or
    its equivalent is received or paid). Therefore,
    the transactions and events are recorded in the
    accounting records and recognized in the
    financial statements of the periods to which
    they relate. The elements recognized under
    accrual accounting are assets, liabilities, net
    assets/equity, revenue, and expenses.
    1.7
    active market A market in which all the following
    conditions exist:
    (a) The items traded within the market are
    homogeneous;
    (b) Willing buyers and sellers can
    normally be found at any time; and
    (c) Prices are available to the public.
    21.14
    actuarial gains and
    losses
    Comprise:
    (a) Experience adjustments (the effects of
    differences between the previous
    actuarial assumptions and what has
    25.10
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Glossary of financial accounting terms
The definition of one word or phrase may depend on understanding another word or phrase defined elsewhere in the reference list. Words in bold... (مشاركات: 0)

مصطلحات التكلفة Cost Terms
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