Глоссарий
A C B W D E F G H I J K L M N O P Q R S T U V Y Z
А Б В Г Д Е Ж З И К Л М Н О П Р С Т У Ф Х Ц Э Ю Ч
Factoring of receivables
Fair presentation
Fair value
Faithful representation
Farm out / farm in
FASB (Financial Accounting Standards Board)
Field
Field work
FIFO method
Finance costs
Finance lease
Financial asset
Financial asset or liability held for trading
Financial assets and liabilities available for sale
Financial forecast
Financial institution confirmation request
Financial instrument
Financial liability
Financial period
Financial position
Financial reporting
Financial statements
Financial statements assertions
Financing activities
Finding costs
Finished goods
Firm commitment
Fiscal period
Fixed asset
Fixed costs
Fixed price contract
Fixed production overheads
FOB (Free on board) destination
FOB (Free on board) shipping point
Foreign currency
Foreign currency loans
Foreign currency transactions
Foreign entity
Foreign exchange difference
Foreign exchange gain
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