ACCOUNTING PRINCIPLES

учет принципы (бухгалтерского) учета (правила и указания по ведению бухгалтерского учета, касающиеся измерения (оценки и признания) активов, обязательств, доходов и расходов) See: objectivity, matching principle, accrued liability principle, cost principle, going-concern assumption, revenue recognition principle, stewardship, uniformity, substance over form, regulatory accounting principles, accounting standards, accounting concepts, accounting conventions, accruals concept, conservatism. recognition and measurement concepts