Глоссарий

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Take or pay contract

Tax allocation

Tax base of asset or liability

Tax expense

Tax liability

Tax loss

Tax loss carryback

Tax loss carryforward

Tax on income

Taxable profit

Taxable temporary difference

Taxes payable

Temporal method

Temporary / timing difference

Temporary investments

Term life insurance

Termination benefit

Test count

Tests of control

Time period assumption

Timeliness

Title insurance

Title to assets

Tolerable error

Tolerable misstatement

Total operating expenses

Trade date

The date on which the Company commits to purchase or sell the asset

Trade liability

Trade receivable

Trading securities

Transaction

Transaction costs

Transaction-based accounting

Transitional liability (defined benefit plan)

Treasury stock

Trend analysis

Trial balance

True and fair view / fair presentation

Trust activities

Trustee


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