Глоссарий

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Foreign exchange difference

Foreign exchange gain

Foreign exchange loss

Foreign operation

Foreign source of income

Forgivable loan

Framework

Fraud

Freight costs on purchases

Freight-in

Freight-out

Full cost accounting

Fully depreciated asset

Functional currency (reporting, measurement, presentation)

Fundamental error

Funding

Funds held for customer

Future economic benefit

GAAP (Generally accepted accounting principles)

GAAS (Generally accepted auditing standards)

Gain

Gain (loss) on sale

Gain on disposal

General controls in computer information systems

General disclosure

General insurance

General journal

General ledger

General purchasing power approach

General standard

Geographical segment

Geologic province

Geological and geophysical costs (G & G)

Going concern

Going concern assumption

Going concern value

Goodwill

Governance

Governance process

Government assistance


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