(reduction in assessment of taxes, penalties and interest, when discovered that the assessment was done incorrectly (OECD); Verminderung; նվազեցում; საგადასახადო სანქციის შემცირება) More…
(The degree to which it is ensured that an organization's monies are collected and disbursed properly, and that an auditable record is kept of all transactions. Under some budgeting More…
(Calculating revenues or expenditures on the basis of when they are earned or encumbered, respectively. Accrual revenues are considered earned when a claim for reimbursement is submitted. More…
(An accounting method whereby income and expense items are included in taxable income or expense as they are earned or incurred, rather than when they are received or paid. (OECD); More…
(A tax on goods or property expressed as a percentage of the sales price or assessed value. (OECD); Wertsteuer; (արժեքային) հարկ) გადასახადი რომელიც პროცენტულად გამოითვლება საქონლის ან More…
(duties and taxes that are calculated on the basis of value. (Latin); Wertabgaben und -steuern; (արժեքային) տուրքեր և հարկեր) იგულისხმება ისეთი გადასახადელები და გადასახადები, რომლების More…
(Organizations exist to create value or benefit to their stakeholders, customers and public. This concept provides purpose for their existence. Value is provided through their development of More…
(Present if management has planned and organized (designed) it in a manner that provides reasonable assurance that the organization's risks have been managed effectively and that the More…
(The indirect cost of a program, typically a share of the costs of the administrative units serving the entire department (e.g., the Director's Office, Legal, Personnel, Accounting, and More…
(An arrangement between tax authorities and taxpayer that determines, in advance of controlled transactions, an appropriate set of criteria (e.g. method, comparables and appropriate More…
(A letter ruling, which is a written statement, issued to a taxpayer by tax authorities, that interprets and applies the tax law to a specific set of facts. Ruling granted by the tax More…
(Prepayments of cash which are remitted to the organization in anticipation of future reimbursable expenditures. An advance is not a revenue but a liability.; Anzahlungen; կանխավճարներ) More…
(A person authorized to transact business for and in the name of another person or company. Types of agent include brokers, commission merchants, resident buyers, sales agents, More…
(A distribution of funds or costs from one account or appropriation to one or more accounts or appropriations.; Zuweisung; տեղաբաշխում; ასიგნება) ერთი ანგარიშიდან ან განაწილებიდან ფონდების More…
(The approved division of an amount (usually of an appropriation) to be expended for a particular purpose during a specified time period. An allotment is generally authorized on a line item More…
(contains general and specific objectives and proposes audits to be performed during the following year. The annual plan is being prepared for a single calendar year by internal audit unit More…
(Duty imposed to offset the amount or margin of dumping.; Antidumpingzoll; հակադեմպինգային տուրքեր; ანტი-დემპინგური გადასახდელი) გადასახდელი, რომელიც წესდება დემპინგური ფასკლების More…
(A legislative authorization of money for a specific purpose, as contained in the Long Bill and special bills.; Zuteilung; հատկացում; ასიგნება) სპეციფიური მიზნისთვის გამოყოფილი ფულადი More…
(A notification sent by a carrier or agent to the consignee (and to the ‘notify party’, if any) to inform them about the arrival of the shipment, number of packages, weight, description of More…
(Segregation of duties (authorization, recordkeeping & custody of the related assets should not be performed by the one same individual) ; Physical control over assets; Locking office More…
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