CONCEPTS AND DEFINITIONS
Eurostat's Concepts and Definitions Database

 

Term
Accounting
Term extension
General concept
Definition
The art of recording, classifying and summarising in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof.
Source
American Institute of Certified Public Accountants (AICPA), quoted in Organization for Economic Cooperation and Development (OECD), Eurostat, World Health Organisation, "A System of Health Accounts", OECD Publishing, 2011
Hyperlink
http://ec.europa.eu/eurostat/ramon/statmanuals/files/KS-30-11-270-EN.pdf
Link(s) to statistical data
- Does not exist!
Related terms
Term Term extension    
  • Accounting Directive
  • Business statistics View
  • Fourth Directive (of the Council on the annual accounts of certain types of companies) [repealed]
  • Business statistics View
    Statistical theme(s)
  • General Statistical Terminology
  • Top