 |
| English | Russian |
| accounting rule | правило учёта (A rule in an accounting system that controls the principles, methods, and procedures for classifying, recording, and reporting the financial consequences of accounting events) |
| expenditure recognition accounting rule | правило признания расходов в учёте (A recognition accounting rule that prescribes the recognition of expenditure in accounts and on financial statements) |
| recognition accounting rule | правило признания в учёте (An accounting rule that prescribes the recognition of revenue and expenditure in accounts and on financial statements) |
| revenue recognition accounting rule | правило признания выручки в учёте (A recognition accounting rule that prescribes the recognition of revenue in accounts and on financial statements) |