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08:13 Oct 23, 2014 |
English to Hungarian translations [PRO] Bus/Financial - Accounting / Finance | |||||
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| Selected response from: Ildiko Santana United States Local time: 03:37 | ||||
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5 +2 | törvényi előírások szerinti zárás |
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törvényi előírások szerinti zárás Explanation: Statutory jelentése egyszerűen as prescribed (and permitted) by a statute, azaz törvényben előírtak szerint, a törvényi előírások szerinti időben és módon. Jelen esetben feltehetően a számviteli törvényre utalhat a szerző. Szövegkörnyezet nincs? ...to prepare statutory financial statements in accordance with statutory accounting principles (SAP). Statutory Accounting Principles (SAP) are detailed within the NAIC Accounting Practices and Procedures Manual (AP&P Manual). However, the AP&P Manual does not preempt state legislative and regulatory authority, therefore state variations may occur in accordance with prescribed or permitted practices: Prescribed Accounting Practices: Accounting practices that are incorporated directly or by reference to state laws, regulations and general administrative rules applicable to all insurance enterprises domiciled in a particular state. Permitted Accounting Practices: Accounting practices specifically requested by an insurers that depart from NAIC SAP and state prescribed accounting practices, and have received approval from the insurer’s domiciliary state regulatory authority. http://www.naic.org/cipr_topics/topic_statutory_accounting_p... http://www.irmi.com/online/insurance-glossary/terms/s/statut... |
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