Глоссарий

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Component

Compound financial instrument

Comprehensive basis of accounting

Comprehensive income

Computation

Computer information systems (CIS)

Computer-assisted audit techniques (CAAT)

Concession (concessionary agreement)

Condensed (internal) financial reports

Confidentiality

Confirmation

Conflict of interest

Conservatism

Consideration

Consignment

Consistency

Consolidated financial statements

Consolidated group

Consolidation

Construction

Construction contract

Construction costs

Constructive obligation

Consulting service

Contingency

Contingent asset

Contingent gain

Contingent liability

Contingent loss

Contingent rent

Continuing accounting significance

Continuing auditor

Contra account

Contributed surplus

Contribution from owner

Control environment

Control of an asset

Control of an enterprise

Control procedure

Control procedures


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