accounting period

(redirected from Accounting Periods)
Also found in: Financial.
Translations

accounting period

nesercizio finanziario, periodo contabile
References in periodicals archive ?
This standard provides criteria and guidance for assigning costs of tangible capital assets to cost accounting periods and for allocating such costs to cost objectives within such periods in an objective and consistent manner.
If, say, your year end was September 30, 2015, and you wanted to invest PS625,000 in new plant you would be better splitting this into two different accounting periods.
Agribusinesses invest in long-term assets by building capacity to create products to sell for many accounting periods in the future.
Retail-operations has three accounting periods per year and the stock-turn for each accounting period is computed by the total movement of stock through all retail outlets, divided by the opening inventory for the accounting period.
For the final regulations affecting taxpayers who want to adopt an annual accounting period (under IRC Section 441), or who must receive approval to adopt, change, or retain their annual accounting periods (under IRC Section 442), see Treas.
SMEs and groups are prohibited from qualifying as such merely by extending their accounting periods so that they end on or after 30 January 2004.
It is also necessary to extend the period in which corporations that have suffered losses in their accounting period may deduct their losses from their income in their ensuing accounting periods.
November 16, 1999 PricewaterhouseCoopers: Tax Accounting Periods and Methods and Federal Tax Issues Update
Multi-year coverage arrangements that include pure finite elements can let companies spread the earnings impact of a large, unexpected loss over multiple accounting periods.
Investment income (interest and dividends) is recognized as revenue in the period it is earned and gains and losses are recognized as changes in net assets in the accounting periods in which they occur.
Reported results may therefore appear to be volatile in certain accounting periods.