Accounting dictionary. 2014.
directive — 1) A legislative decision by the European Union s Council of Ministers and Parliament, which is binding on member states but allows them to decide how to enact the required legislation. See Accounts Modernization Directive; Financial Services… … Big dictionary of business and management
Fourth Accounting Directive — An EU directive (1978) concerning the harmonization of company law and accounting practices in member states. It recognized five accounting concepts as fundamental: the accounting entity concept, the accruals concept, the consistency concept, the … Big dictionary of business and management
Prime Directive (role-playing game) — Infobox RPG title= Prime Directive caption= designer= Mark Costello, Timothy D. Olsen publisher= Amarillo Design Bureau Inc, (formerly)Task Force Games date= 1993 (1st edition) 2002 (GURPS edition) 2005 (D20 edition) genre= Science fiction (Star… … Wikipedia
The Omega Directive — Star Trek: Voyager episode Omega Molecules stabilizing. Episode no. Season 4 Episode 21 … Wikipedia
RoboCop — For other uses, see RoboCop (disambiguation). RoboCop Theatrical release poster Directed by Paul Verhoeven … Wikipedia
RoboCop (character) — RoboCop is a fictional cyborg Detroit police officer from the feature film of the same name. The character begins as a human police officer Alex J. Murphy, who is killed in the line of duty by a vicious crime gang. Subsequently, Murphy is… … Wikipedia
accounting concepts — accounting principles; = fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… … Accounting dictionary
accruals concept — One of the four fundamental accounting concepts laid down in Statement of Standard Accounting Practice (SSAP) 2, Disclosure of Accounting Policies; it is also recognized in the Companies Act (1985) and the EU s Fourth Directive. It requires that… … Accounting dictionary
consistency concept — One of the four fundamental accounting concepts laid down in Statement of Standard Accounting Practice (SSAP) 2, Disclosure of Accounting Policies; it is also recognized in the Companies Act (1985) and the EU s Fourth Directive. The concept… … Accounting dictionary
going-concern concept — One of four fundamental accounting concepts recognized in Statement of Standard Accounting Practice (SSAP) 2, Disclosure of Accounting Policies; it is also referred to in the Companies Act (1985) and the EU s Fourth Directive. It is the… … Accounting dictionary
