- completed contract
- A type of assessment principle that specifies that revenue and costs are recognized when contract activity is completed.عقد مكتمل
English-Arabic terms dictionary. 2015.
completed contract
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Completed contract — Der International Accounting Standard 11 (IAS 11) ist eine Rechnungslegungsvorschrift des IASB über die Bilanzierung von Erträgen und Aufwendungen von Fertigungsaufträgen. Das sind solche Aufträge, die kundenspezifische Merkmale aufweisen, etwa… … Deutsch Wikipedia
completed contract method — Completed contract method. A method of reporting profit or loss on certain long term contracts. Under this method of accounting, gross income and expenses are recognized in the tax year in which the contract is completed. This method should be… … Black's law dictionary
completed contract method — Completed contract method. A method of reporting profit or loss on certain long term contracts. Under this method of accounting, gross income and expenses are recognized in the tax year in which the contract is completed. This method should be… … Black's law dictionary
completed contract method — An accounting method that does not record the income and expenses of a long term project until the project is completed. See also accrual method, cash method. Webster s New World Law Dictionary. Susan Ellis Wild. 2000 … Law dictionary
Completed Contract Method - CCM — An accounting method that enables a taxpayer or business to postpone the reporting of income and expenses until a contract is completed. This accounting method is used frequently in the construction industry or other industries whose businesses… … Investment dictionary
Completed Contract Method — ⇡ Bilanzierungsmethode im Bereich der langfristigen Produktion. Bei der Bewertung des ⇡ Vorratsvermögens entsteht bei Fertigungsaufträgen, die zum ⇡ Bilanzstichtag noch nicht abgeschlossen sind, das Problem der Teilgewinnrealisation. Da das… … Lexikon der Economics
contract — con·tract 1 / kän ˌtrakt/ n [Latin contractus from contrahere to draw together, enter into (a relationship or agreement), from com with, together + trahere to draw] 1: an agreement between two or more parties that creates in each party a duty to… … Law dictionary
Contract Grading — is a form of grading which results from an instructor to student cooperation, and entails contracted number of assignments of specified quality that correspond to specific letter grades. Contract grading may be contrasted with other grading… … Wikipedia
contract bridge — [kän′trakt΄] n. a form of bridge, developed from auction bridge, in which only the number of tricks named in the contract may be counted toward a game, additional tricks being counted as a bonus score * * * ▪ 2003 For a sample contract bridge… … Universalium
Метод завершенного контракта (COMPLETED-CONTRACT METHOD) — Метод учета, согласно которому доходы и расходы по контракту признаются только после его завершения. Тем не менее, если по контракту ожидается убыток, доходы и расходы признаются в период первого прогнозирования убытка. Ср. с Метод процента… … Словарь терминов по управленческому учету
Contract — law … Wikipedia
