impairment

A loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset’s future economic benefits or service potential through depreciation.

impairment loss of a cash-generating asset

The amount by which the carrying amount of an asset exceeds its recoverable amount.

Сумма, на которую балансовая стоимость актива превышает его...

impairment loss of a non-cash-generating asset

The amount by which the carrying amount of an asset exceeds its recoverable service amount.

Сумма, на которую балансовая стоимость вспомогательного актива...

impracticable (1)

Applying a requirement is impracticable when the entity cannot apply it after making every reasonable effort to do so.

Применение требования считается практически...

impracticable (2)

Applying a requirement is impracticable when the entity cannot apply it after making every reasonable effort to do so. For a particular prior period, it is impracticable to apply a change in an accounting policy...

inception of the lease

Is the earlier of the date of the lease agreement and the date of commitment by the parties to the principal provisions of the lease. As at this date:

(a) A lease is classified as either...

initial direct costs

Are incremental costs that are directly attributable to negotiating and arranging a lease, except for such costs incurred by manufacturer or trader lessors.

Дополнительные затраты,...

insurance contract

A contract that exposes the insurer to identified risks of loss from events or circumstances occurring or discovered within a specified period including death (in the case of an annuity the survival of the annuitant), sickness,...

intangible asset

An identifiable non-monetary asset without physical substance.

Идентифицируемый немонетарный актив, лишенный физической формы.

interest cost

The increase during a period in the present value of a defined benefit obligation that arises because the benefits are one period closer to settlement.

Увеличение дисконтированной...

interest rate implicit in the lease

The discount rate that, at the inception of the lease, causes the aggregate present value of:

(a) The minimum lease payments; and

(b) The unguaranteed residual value to be equal to...

interest rate risk

The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates.

Риск того, что справедливая стоимость...

inventories

Assets:

(a) In the form of materials or supplies to be consumed in the production process;

(b) In the form of materials or supplies to be consumed or distributed...

investing activities

The acquisition and disposal of long-term assets and other investments not included in cash equivalents.

Приобретение или реализация долгосрочных активов и...

Investment property

Property (land or a building – or part of a building – or both) held to earn rentals or for capital appreciation, or both, rather than for:

(a) Use in the production or supply of...