FASB 13

Meaning of FASB 13 in English

"Financial Accounting Standards Board Statement No. 13- ""Accounting for Leases"". FASB 13- along with its various amendments and interpretations- specifies the proper classification- accounting and reporting of leases by lessors and lessees."

Finance-Leasing English vocabulary. Английский словарь финансов и лизинга. 2012

FASB — See Financial Accounting Standards Board .
Random House Webster's Unabridged English Dictionary
FASB — Financial accounting standards board
BEA Economic Analysis English Glossary
FASB — см Financial Accounting Standards Board
FASB — см. Financial Accounting Standards Board
FASB — учет, амер. сокр. от Financial Accounting Standards Board
Англо-Русский словарь бухгалтерского учета и аудита
FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) — Board composed of independent members who create and interpret generally accepted accounting principles.
Hypertextual Finance English Glossary
FASB NO. 8 — U.S. accounting standard that requires U.S. firms to translate their foreign affiliates' accounts by the temporal method . Gains and …
Hypertextual Finance English Glossary
FASB NO. 52 — The U.S. accounting standard which replaced FASB No. 8. U.S. companies are required to translate foreign accounts by the current …
Hypertextual Finance English Glossary
FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) — The rule-making body that establishes financial reporting guidelines for commercial enterprises.
Finance - Leasing English vocabulary
FASB 143 — Issued in August- 2001- FASB 143 accounts for asset retirement obligations. The standard requires entities to record the fair value …
Finance - Leasing English vocabulary
PG-13 — амер. ; сокр. от parental guidance 13 категория PG-13, "детям до 13 лет смотреть не рекомендуется" ( категория, присваиваемая фильмам …
Англо-Русский словарь по общей лексике
PG-13 — амер.; сокр. от parental guidance 13 категория PG-13, "детям до 13 лет смотреть не рекомендуется" (категория, присваиваемая фильмам в США) PG-13 Rating: …
Англо-Русский словарь общей лексики
FASB TECHNICAL BULLETIN — учет, амер. сокр. от Financial Accounting Standards Board Technical Bulletin
Англо-Русский словарь бухгалтерского учета и аудита
FASB STATEMENTS — учет, амер. - Financial Accounting Standards Board Statements
Англо-Русский словарь бухгалтерского учета и аудита
FASB INTERPRETATIONS — учет, амер. сокр. от Financial Accounting Standards Board Interpretations
Англо-Русский словарь бухгалтерского учета и аудита
FINANCIAL ACCOUNTING STANDARDS BOARD — an independent organization founded in 1973, responsible chiefly for establishing generally accepted accounting principles. Abbr.: FASB
Random House Webster's Unabridged English Dictionary
ACCOUNTING MACHINE — also called Bookkeeping Machine, office machine capable of performing normal bookkeeping functions, such as tabulating in vertical columns, performing arithmetic …
Britannica English vocabulary
YEAR IN REVIEW 2001: SPORTS-AND-GAMES
Britannica English vocabulary
YEAR IN REVIEW 2001: DISASTERS — Disasters Aviation January 13, Off the coast of Libya. A twin-engine jet en route from Tripoli to Marsa al-Burayqah, Libya, …
Britannica English vocabulary
YEAR IN REVIEW 2001: CHRONOLOGY
Britannica English vocabulary
YEAR IN REVIEW 2000: SPORTS-AND-GAMES
Britannica English vocabulary
YEAR IN REVIEW 2000: OBITUARY
Britannica English vocabulary
YEAR IN REVIEW 1999: DISASTERS — Aviation January 13, Southwestern Pakistan. An Afghan cargo plane carrying 51 persons, including members of the Islamic Taliban militia, ran …
Britannica English vocabulary
YEAR IN REVIEW 1998: TRANSPORTATION — Aviation Although the world airline industry in 1996 experienced both its highest-ever load factor (the proportion of seats offered that …
Britannica English vocabulary
YEAR IN REVIEW 1998: SPORTS-AND-GAMES
Britannica English vocabulary
YEAR IN REVIEW 1998: OBITUARY
Britannica English vocabulary
YEAR IN REVIEW 1998: DISASTERS — Disasters The loss of life and property from disaster in 1997 included the following: Aviation January 9, Near Detroit. A …
Britannica English vocabulary
YEAR IN REVIEW 1998: CHRONOLOGY: CHRONOLOGY
Britannica English vocabulary
YEAR IN REVIEW 1997: DISASTERS — Disasters The loss of life and property from disaster in 1996 included the following: Aviation January 8, Kinshasa, Zaire. An …
Britannica English vocabulary
YEAR IN REVIEW 1996: SPORTS-AND-GAMES: BOWLING
Britannica English vocabulary
YEAR IN REVIEW 1996: DISASTERS — Disasters The loss of life and property from disaster in 1995 included the following: Aviation January 5, Near Isfahan, Iran. …
Britannica English vocabulary
UNITED STATES OF AMERICA, FLAG OF THE — national flag consisting of white stars (50 since July 4, 1960) on a blue canton with a field of 13 …
Britannica English vocabulary
STATISTICS: UNITED KINGDOM
Britannica English vocabulary
STATISTICS: TURKMENISTAN
Britannica English vocabulary
STATISTICS: QATAR
Britannica English vocabulary
STATISTICS: INDIA
Britannica English vocabulary
STATISTICS: CHINA
Britannica English vocabulary
STATISTICS: AUSTRALIA
Britannica English vocabulary
FUNCTIONAL CURRENCY — As defined by FASB No. 52, an affiliate's functional currency is the currency of the primary economic environment in which …
Hypertextual Finance English Glossary
CUMULATIVE TRANSLATION ADJUSTMENT (C.T.A.) ACCOUNT — An entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period …
Hypertextual Finance English Glossary
WEIGHTS AND MEASURES — A. WEIGHTS.-The general principle of the present inquiry is to give the evidence of the monuments the preference on all …
Smith's Bible English Dictionary
MARK — one of the evangelists, and probable author of the Gospel bearing his name. (Marcus was his Latin surname. His Jewish …
Smith's Bible English Dictionary
LEPER, LEPROSY — The predominant and characteristic form of leprosy in the Old Testament is a white variety, covering either the entire body …
Smith's Bible English Dictionary
LAW OF MOSES — It will be the object of this article to give a brief analysis of the substance of this law, to …
Smith's Bible English Dictionary
JERUSALEM — (the habitation of peace), Jerusalem stands in latitude 31 degrees 46' 35" north and longitude 35 degrees 18' 30" east …
Smith's Bible English Dictionary
SALES-TYPE LEASE — A capital lease from the lessor's perspective (per FASB 13) that gives rise to manufacturer's or dealer's profit to the …
Finance - Leasing English vocabulary
OPERATING LEASE — From a financial reporting perspective- a lease that has the characteristics of a usage agreement and also meets certain criteria …
Finance - Leasing English vocabulary
INTERNATIONAL ACCOUNTING STANDARD 17 — A lease accounting standard followed by several major countries. Similar to FASB 13 in the U.S.
Finance - Leasing English vocabulary
INCEPTION OF A LEASE — The date of the lease agreement or commitment if earlier. Accounting rules are clarified in FASB 23.
Finance - Leasing English vocabulary
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) — "Accounting standards established by the Financial Accounting Standards Board to assure that external financial statements are fair representations of the …
Finance - Leasing English vocabulary
DIRECT FINANCING LEASE — A lessor capital lease (per FASB 13) that does not give rise to manufacturer's or dealer's profit (or loss) to …
Finance - Leasing English vocabulary
CAPITAL LEASE — From a financial reporting perspective- a lease that has the characteristics of a purchase agreement- and also meets 1 of …
Finance - Leasing English vocabulary
FINANCIAL ACCOUNTING STANDARDS BOARD — сокр FASB Совет по стандартам финансового учета Независимый орган по разработке принципов бухгалтерского учета. Создан в 1973
FINANCIAL ACCOUNTING STANDARDS BOARD — (FASB) Совет по стандартам финансового учета Независимый орган по разработке принципов бухгалтерского учета. Создан в 1973
БУХГАЛТЕРСКИЙ — БУХГАЛТЕРСКИЙ УЧЕТ Бухгалтерский учет можно разделить на несколько видов, каждый из которых требует специальных знаний и регулируется особыми правилами, а …
Русский словарь Colier
МУЗЫКАЛЬНАЯ — МУЗЫКАЛЬНАЯ ФОРМА Антракт (франц. entracte, от entre, "между" и acte, "действие"). Инструментальная музыка, звучащая между актами драматической пьесы, оперы, балета …
Русский словарь Colier
МАРК — по преданию - автор Евангелия от Марка в Новом Завете. Его отождествляли с Иоанном Марком (Деян 12:25; 13:15), христианином 1 …
Русский словарь Colier
АРИФМЕТИКА — искусство вычислений, производимых с положительными действительными числами. Краткая история арифметики. С глубокой древности работа с числами подразделялась на две различные …
Русский словарь Colier
FINANCIAL ACCOUNTING STANDARDS BOARD TECHNICAL BULLETIN — сокр. FASB Technical Bulletin учет, амер. технический бюллетень Совета по стандартам финансового учета (документ, разъясняющий практические вопросы реализации решений Совета …
Англо-Русский словарь бухгалтерского учета и аудита
FINANCIAL ACCOUNTING STANDARDS BOARD STATEMENTS — сокр. FASB Statements учет, амер. положение Совета по стандартам финансового учета (оформляет решения Совета по стандартам финансового учета; является основным …
Англо-Русский словарь бухгалтерского учета и аудита
FINANCIAL ACCOUNTING STANDARDS BOARD INTERPRETATIONS — сокр. FASB Interpretations учет, амер. интерпретации [пояснения] Совета по стандартам финансового учета (документ, поясняющий решения Совета по стандартам финансового учета; …
Англо-Русский словарь бухгалтерского учета и аудита
FINANCIAL ACCOUNTING STANDARDS BOARD — сокр. FASB учет, амер. Совет по стандартам финансового учета (независимая организация, объединившая аудиторов, пользователей и составителей финансовой отчетности для создания …
Англо-Русский словарь бухгалтерского учета и аудита

Finance - Leasing English vocabulary

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