Глоссарий
Deferred tax income
Deferred tax liabilities
Defined benefit obligation
Defined benefit plan
Defined contribution plan
Delay rentals
Demutualising
Depletion
Deposit (mineral resource or oil and gas in place)
Depreciable amount
Depreciable asset
Depreciable basis
Depreciable cost
Depreciation
Depreciation charges
Depreciation cost per unit
Depreciation expense
Depreciation schedule
Derecognition
Derivative financial instrument
Detail test
Detection risk
Detective control
Deterministic approach
Developed reserves
Development
Development cost
Development risk
Development well
Deviation
Diluted earnings per share
Diluted loss per share
Dilutive potential ordinary shares
Diminishing balance method
Direct acquisition cost
Direct costing
Direct insurer
Direct method of reporting cash flows
Disclaimer of opinion
Disclosure
Горящие семинары
Все семинары
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