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
Paid in cash
Paid-in сapital
Par value
Parent company
Participant of a retirement benefit plan
Participating contract / variable life insurance (with-profits policies)
Partner (of an audit company)
Past service cost
Payables
Payments
Pension plan settlement
Percentage-of-completion method
Performance
Performance statement
Periodic inventory
Periodic system
Permanent difference
Perspective financial information
Persuasive
Petroleum
Physical unit-of-production method
Planning
Plant assets (Property, Plant and Equipment), fixed assets
Plant assets disposals
Pledge
Policyholder
Policyholder-Benefits (prospective) accounting model
Policyholder-deposit (retrospective) accounting model
Pooling of capital (interests)
Pooling of interests method
Population
Portfolio basis
Positive assurance
Possible (mineral) reserves
Post balance sheet events
Post-employment benefit
Post-employment benefit plan
Potential ordinary share
Practice
Pre-production activity
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