Глоссарий

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Proved reserves

Provision

Provision for taxes payable

Prudence

Prudence concept

Public sector accounting

Publicly traded company

Purchase account

Purchase discounts

Purchase method

Purchase of merchandise on credit

Purchase order

Purchase price

Purchase returns and allowances

Purchases

Qualification

Qualified asset

Qualified opinion

Qualitative

Quality control

Quantitative

Quarrying

Quota share reinsurance

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


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