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Fair value accounting policy manual
| Глоссарий по инвестициям |
A consistent set of accounting standards for use when preparing financial statements for the institutional real estate investment community.
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Consistent, английский
Accounting, английский
- Учет (на предприятиях); счетоводство (снс); народнохозяйственный учет (смп) (в социалистических странах образует единую систему социалистического учета, включающую бухгалтерский, оперативно- технический учет и статистику; в капиталистических странах народнохозяйственный учет отсутствует, в масштабе всей экономики «национальное счетоводство» представляет вид балансовых построений), см. national accounts
- Бухгалтерский учет
- The practice of recording, classifying, summarizing, and reporting the financial consequences of accounting events.
- The process of tracking and/or analyzing user activities on a network by logging key data (e.g. amount of time in the network, services accessed, amount of data transferred).
- The bookkeeping methods involved in maintaining a financial record of business transactions and in the preparation of statements concerning the assets, liabilities, and operating results of a business. the three main accounting statements are the income statement, balance sheet, and statement of cash flows.
Institutional, английский
- Институционный (связанный с учреждением, предприятием, коллективом, конкретной единицей, т. е. по признаку «что представляет собой», в отличие от «functional», в снс)
- Институционный; институциональный, формально установленный
Investment, английский
- Инвестиции; капитальные вложения, см. capital investment
- Инвестиция
- The first process of a siege, in taking measures to seize all the avenues, blocking up the garrison, and preventing relief getting into the place before the arrival of the main army with the siege-train.
- Финансирование; капиталовложение; вклад; инвестиция
- The purchase of stocks, bonds, mutual fund shares, real property, an annuity, collectibles, or other assets, with the expectation of obtaining income or capital gains-or both-in the future.
- A discrete asset or group of assets held for future income, appreciation, or both and tracked separately.
- The creation of more money through the use of capital.
- An item of value purchased for income or capital appreciation. capital investments include equipment, pipes and other fixed assets. financial investments include stocks, bonds, and other securities.
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Fair value generally accepted accounting principles (fv gaap), английский
The foundational standards for fair value accounting used to report by the institutional real estate investment community to both tax-exempt investors (e.g. pension funds) as well as non tax-exempt investors (e.g. funds) to tax-exempt investors and those investors and those investors that are not tax exempt.
Fair value (ifrs definition), английский
Ifrs defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. the ifrs definition of fair value is assumed in the inrev guidelines, except where specifically mentioned otherwise.
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