smoothing effect

The recording of an accounting item over a number of time periods in a manner that avoids sudden variations. The action of "smoothing" transactions may involve *allocations of revenues and expenses that contravene the *accruals basis of accounting.

Auditor's dictionary. 2014.

Look at other dictionaries:

  • Exponential smoothing — is a technique that can be applied to time series data, either to produce smoothed data for presentation, or to make forecasts. The time series data themselves are a sequence of observations. The observed phenomenon may be an essentially random… …   Wikipedia

  • adaptive exponential smoothing — A quantitative forecasting technique in which averages derived from historical data are smoothed by a coefficient, which is allowed to fluctuate with time in relation to changes in the demand pattern. The larger the coefficient, the greater the… …   Big dictionary of business and management

  • Edge preserving smoothing — is an image processing technique where the edge information is preserved during the smoothing process. It uses non linear operator which is able to remove texture and noise, while keeping edges and corners. The technique is known also as edge and …   Wikipedia

  • Bullwhip effect — The Bullwhip Effect (or Whiplash Effect ) is an observed phenomenon in forecast driven distribution channels. The concept has its roots in J Forrester s Industrial Dynamics (1961) and thus it is also known as the Forrester Effect . Since the… …   Wikipedia

  • Physiology of dinosaurs — Note: In this article dinosaur means non avian dinosaur, since most experts regard birds as an advanced group of dinosaurs. The physiology of dinosaurs has historically been a controversial subject, particularly thermoregulation. Recently, many… …   Wikipedia

  • Drink mixer — Drink mixers are the non alcoholic ingredients in mixed drinks and cocktails. There are many reasons mixers are used. They change or enhance flavors or add new ones to a drink. Mixers dilute the drink, lowering the alcohol by volume in the drink …   Wikipedia

  • Corridor Rule — In financial accounting, the corridor rule is a materiality rule that requires disclosure of a pension actuarial gain or loss, if the gain or loss exceeds 10% of the greater of the Pension Benefit Obligation (PBO) or the fair value of plan assets …   Investment dictionary

  • Social Security (United States) — This article is about the retirement/disability program. For the general concept of providing welfare, see Social security. For other uses, see Social Security (disambiguation) …   Wikipedia

  • hand tool — any tool or implement designed for manual operation. * * * Introduction  any of the implements used by craftsmen in manual operations, such as chopping, chiseling, sawing, filing, or forging. Complementary tools, often needed as auxiliaries to… …   Universalium

  • List of statistics topics — Please add any Wikipedia articles related to statistics that are not already on this list.The Related changes link in the margin of this page (below search) leads to a list of the most recent changes to the articles listed below. To see the most… …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.