Statements of Recommended Practice
- Statements of Recommended Practice
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(SORPs)
Recommended accounting practices for specialised sectors. SORPs supplement accounting standards and other legal and regulatory requirements in the light of the special factors prevailing or transactions undertaken in a particular sector.
Related links
Practical Law Dictionary. Glossary of UK, US and international legal terms.
www.practicallaw.com.
2010.
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Statements about the persecution of Bahá'ís — The persecution of Bahá ís refers to the religious persecution of Bahá ís in various countries, especially in Iran, the location of one of the largest Bahá í populations in the world. The Bahá í Faith originated in Iran, and represents the… … Wikipedia
Accounting Standards Board — (ASB) The accounting standards issuing body. The ASB issues accounting standards in the form of Financial Reporting Standards (FRSs) and has adopted those standards developed by its predecessors in the form of Statements of Standard Accounting… … Law dictionary
ASB — Accounting Standards Board (ASB) The accounting standards issuing body. The ASB issues accounting standards in the form of Financial Reporting Standards (FRSs) and has adopted those standards developed by its predecessors in the form of… … Law dictionary
СОВЕТ ПО УЧЕТНЫМ СТАНДАРТАМ — (Accounting Standard Board ASB) независимая организация в Великобритании, отвечающая за разработку и публикацию стандартов учета, созданная взамен Комитета по учетным стандартам (ASC). Председатель Совета и технический директор работают на… … Большой бухгалтерский словарь
совет по учетным стандартам — Независимая организация в Великобритании, отвечающая за разработку и публикацию стандартов учета, созданная взамен Комитета по учетным стандартам (ASC). Председатель Совета и технический директор работают на постоянной основе, общее число членов… … Справочник технического переводчика
СТАНДАРТ, БУХГАЛТЕРСКИЙ В ВЕЛИКОБРИТАНИИ — обязательные и рекомендательные стандарты учета, действующие в Великобритании, а именно: Положения о стандартной практике учета (Statements of Standard Accounting Practice SSAP), Стандарты финансовой отчетности (Financial Reporting Standards FRS) … Большой бухгалтерский словарь
Accounting Standards Committee — ASC A joint committee of the Consultative Committee of Accountancy Bodies set up in 1976 as a successor to the Accounting Standards Steering Committee. Membership of the ASC was part time and unpaid; because serious doubts concerning its… … Accounting dictionary
SORP — See Statements of Recommended Practice. Related links Accounting Standards Board (ASB) Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 … Law dictionary
New Zealand Institute of Chartered Accountants — (NZICA) Headquarters Wellington, New Zealand … Wikipedia
Medical guideline — Not to be confused with clinical pathway. A medical guideline (also called a clinical guideline, clinical protocol or clinical practice guideline) is a document with the aim of guiding decisions and criteria regarding diagnosis, management, and… … Wikipedia