Глоссарий

F

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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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F

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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