Глоссарий

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Current cost approach

Current cost method

Current exchange rate method

Current expenditures (revenue expenditures)

Current investment

Current liabilities

Current ratio

Current recovery value

Current service cost

Current tax

Current value

Curtailment

Custodian

Кастодиан - учреждение (обычно банк) осуществляющее хранение ценных бумаг и иных финансовых активов клиентов, а также...

Custody

Cutoff (of financial year, of reporting period)

Damaged inventories

Database

Date of acquisition

Dealing securities

Debt instruments

Debt securities

Debtor

Decline curves

Declining balance method

Decommissioning costs

Decomposition (of the contract)

Decrease in long-term loan

Deductible temporary difference

Deferral and matching

Deferral method

Deferral model

Deferred annual accounting

Deferred compensation

Deferred income

Deferred payment

Deferred payment terms

Deferred revenue

Deferred tax

Deferred tax asset

Deferred tax expense


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