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Definitions (2/12) - Grouped by first letter "A"
50 Definitions Grouped by first letter "A" ➔ Glossary of frequently used abbreviations...
Obligation to answer for responsibilities that have been conferred and accepted, and to report on the utilisation and management of resources ...
Social actor who feels that he/she has at least the right and sometimes the responsibility to call public organisations to account for some aspect of ...
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, ...
Transactions between two units - and between two sectors - have to be recorded in the same way, according to the same rules. For instance, interest ...
Those procedures and documentation concerned with safeguarding of assets, the conduct and recording of financial transactions and the reliability of ...
Practical procedures, standards and other aspects used when compiling data from diverse sources under a common methodological framework.
Within the ESSnet Admin Data, this term is used to refer to all the data that support a financial statement – that is, any data collected for the ...
Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial ...
See: "Balance edit" http://www1.unece.org/stat/platform/display/kbase/Glossary
Accounting on a cash basis recognises a transaction when the cash is received or when cash is paid out.
Accounting on an accruals basis recognises a transaction when the activity (decision) generating revenue or consuming resources takes place, ...
The period to which the estimates of GDP (Gross Domestic Product) refer. Usually a calendar year or a quarter. For international price and volume ...
Coherent, consistent and integrated set of accounts, balance sheets and tables based on a set of internationally agreed concepts, definitions, ...
Covers the recording of commercial transactions for businesses and others, examination services of accounting records and financial statements, ...
Within the ESSnet Admin Data, this term is used to refer to data in published business accounts only (Balance sheet, Profit and loss account and ...
Accrual accounting records flows at the time economic value is created, transformed, exchanged, transferred or extinguished. This definition is used ...
See: Accrual rate http://ec.europa.eu/eurostat/ramon/statmanuals/files/oecd_pension_class_and_gloss_en_and_fr.pdf
Continuous recording of interest costs, so matching the cost of capital with the provision of capital.
The rate at which pension benefits builds up as member service is completed in a defined benefit plan.
A part of the accounting records which records liabilities. For example, if an organisation pays ECU 100 000 annually in arrears at 30 June for ...
The amount of accumulated pension benefits of a pension plan member on the basis of years of service.
Recording interest on an accrual basis implies two simultaneous transactions in the property income and, as counterpart, in the financial instrument. ...
When bonds are issued at a premium or discount, including deep discounted and zero coupon bonds, the difference between its issue price and its face ...
See: Accrued benefits http://ec.europa.eu/eurostat/ramon/statmanuals/files/oecd_pension_class_and_gloss_en_and_fr.pdf
The total value of assets accumulated in a pension fund.
The actuarial present value of benefits, vested and non-vested, attributed to the pension formula to employee service rendered to a particular date, ...
See: Accumulated assets http://ec.europa.eu/eurostat/ramon/statmanuals/files/oecd_pension_class_and_gloss_en_and_fr.pdf
Economic activity in which goods, services and financial resources are retained for use or consumption in future accounting periods.
The accumulation accounts comprise the capital account, financial account, and other changes in financial assets and liabilities accounts (§ 2.20). ...
Closeness between the estimated value and the true value measured by the statistic (usually unknown).
Assessment of accuracy, linked to a certain Data Set or domain, which is summarising the various components into one single measure.
Accurate statistics are statistics that capture the phenomena being measured and do so in repeated measurements.
Ratio of the number of households accepted for the database in wave t to the number of households accepted for the database in wave t-1.
Ratio of the number of completed personal interviews in wave t to the number of completed personal interviews in wave t-1. This ratio will be defined ...
Substance which increases the acidity of a foodstuff and/or imparts a sour taste to it.
Milk products with a pH of between 3,8 and 5,5. http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:31997D0080:EN:HTML
Substance which alters or controls the acidity or alkalinity of a foodstuff.
Acquisition refers to obtaining ownership and control by one firm, in whole or in part, of another firm or business entity.
The times at which goods and services are acquired are when the change of ownership occurs or the delivery of the services is completed.
Acquisition and selling prices refer to a data type in a price survey. The difference between the two allows for calculation of a margin price.
Capital goods are valued at their ("historical cost value" or HCV) prices prevailing at the time the goods were purchased. The gross capital stock ...
The costs arising from the conclusion of insurance contracts.
Includes all those who acquire citizenship of the reporting country, having previously been citizens of another country, or stateless.
Acquisition of disembodied technology includes acquisition of external technology in the form of patents, non-patented inventions, licences, ...
Acquisition of disembodied technology includes acquisition of external technology in the form of patents, non-patented inventions, licences, ...
Acquisition of embodied technology covers acquisition of machinery and equipment with a technological content connected to either product or process ...
This category excludes any payment conditional on the acquisition of fixed capital and payments in kind: these should be recorded as investment ...
This heading groups all acquisitions of intangible fixed assets made by a particular unit. These include all types of intangible fixed assets ...
Acquisition of technology and knowledge involves the purchase of external knowledge and technology without active co-operation with the source. This ...
The acquisition price is the price that was actually paid for an asset when it was first acquired by a resident user. It is a synonym for "historic ...