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Accounts may be added to the chart of accounts as needed; they would not generally be removed, especially if any transaction had been posted to the account or if there is a non-zero balance. International aspects and accounting information interchange – Charts of accounts and tax harmonisation issues
The chart is the general guideline and every user can make any amendments and personally created accounts. The governments authorities accounting led by the Swedish National Financial Management Authority [2] and the communes led by Swedish Association of Local Authorities and Regions [3] [4] have special versions with adding special accounts for their purpose.
A bathymetric chart is a type of isarithmic map that depicts the submerged bathymetry and physiographic features of ocean and sea bottoms. [1] Their primary purpose is to provide detailed depth contours of ocean topography as well as provide the size, shape and distribution of underwater features.
The classification of accounts into real, personal and nominal is based on their nature i.e. physical asset, liability, juristic entity or financial transaction. The further classification of accounts is based on the periodicity of their inflows or outflows in the context of the fiscal year: Income is a short term inflow during the fiscal year.
The following outline is provided as an overview of and topical guide to accounting: . Accounting – measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.
Satellite-derived bathymetry (SDB) is the calculation of shallow water depth from active or passive satellite imaging sensors. The technology requires a sensor (hardware) and relevant algorithms (software) to derive bathymetric measurements from the data recorded by the sensor.
Bathymetric surveys are traditionally done from the surface, by measuring depth (soundings) at measured positions along transect lines and later plotting the data onto a bathymetric chart, on which lines of constant depth (isobaths) may be drawn by interpolation of soundings.
The Internal Revenue Code governs the application of tax accounting. Section 446 sets the basic rules for tax accounting. Tax accounting under section 446(a) emphasizes consistency for a tax accounting method with references to the applied financial accounting to determine the proper method. The taxpayer must choose a tax accounting method ...