Глоссарий

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Ratio estimation

Raw material

Realisable cost

Realisable value

Realised / unrealised gain

Reasonable assurance

Reaudit

Receivables

Recognition

Recognition and measurement

Recognition criteria

Recompletion

Reconciliation

Recording

Recoverable amount

Recoveries from salvage

Redemption of the long-term loan

Refuse to recognize

Reinsurance premium

Reinsurer

Related parties

Related party disclosures

Related party transaction

Related services

Relevance

Reliability

Removal and restoration costs

Rent expense

Repairs expense

Replacement cost (of an asset)

REPO (repurchase agreement)

Reportable segment

Reporting accountant

Reporting currency

Reporting date

Reporting enterprise

Reporting on a net basis

Reporting period

Repurchase agreement

Research


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