Глоссарий

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Discontinuing operation

Discovery

Dismantlement costs

Disposal

Disposal consideration

Disposal of subsidiary

Disposal proceeds

Distribution costs

Dividends

Divisible surplus

Documentation

Double declining method

Downstream transaction

Dry hole contribution

Due care

Earnings

Economic benefits

Economic entity

Economic life

Effective interest method

Effective interest rate

Effective internal control

Effective tax rate

Effectiveness

Efficiency

Embedded derivative

Embedded value

Emphasis of matter paragraph(s)

Employee benefit

End-of-period rate

Ending inventory

Engagement

Engagement letter

Engagement objective

Engagement work program

Enterprise

Entitlements method

Entity-specific measurement

Entry

Environmental matters


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