Глоссарий

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Pre-production costs

Pre-production revenues

Predecessor auditor

Predetermined application rate

Premium deficiency

Premiums

Prepaid expenses

Prepaid insurance

Prepayment

Present value

Present value of a defined benefit obligation

Presentation

Presentation and disclosure

Price risk

Primary financial instrument

Principal auditor

Probabilistic approach

Probable reserves

Proceeds

Produce (agricultural)

Producing reserves

Product financial arrangement

Production

Production cost

Production in kind

Production-sharing agreement (contract)

Professional conduct

Professional services

Profit

Profit and loss account

Profit before tax

Profit from operations

Profit oil

Project method

Projected benefit valuation method

Projected unit credit method

Projection

Property and casualty insurance

Property, plant and equipment

Proportionate consolidation


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