accounting basis

The accrual or cash basis of accounting as defined in the accrual basis IPSASs and the Cash Basis IPSAS.

Правила учета по методу начисления или по кассовому...

accounting policies

The specific principles, bases, conventions, rules, and practices applied by an entity in preparing and presenting financial statements.

Конкретные принципы, основы,...

accrual basis

A basis of accounting under which transactions and other events are recognized when they occur (and not only when cash or its equivalent is received or paid). Therefore, the transactions and events are recorded in the...

active market

A market in which all the following conditions exist:

(a) The items traded within the market are homogeneous;

(b) Willing buyers and sellers can normally be found at any...

actuarial gains and losses

Comprise:

(a) Experience adjustments (the effects of differences between the previous actuarial assumptions and what has actually occurred); and

(b) The effects of changes in...

agricultural activity

The management by an entity of the biological transformation and harvest of biological assets for:

• Sale;

• Distribution at no charge or for a nominal charge;...

agricultural produce

The harvested product of the entity’s biological assets.

Продукт, являющийся результатом сбора продукции биологических активов...

amortization

The systematic allocation of the depreciable amount of an intangible asset over its useful life.

Систематическое распределение амортизируемой стоимости...

amortized cost of a financial asset or financial liability

The amount at which the financial asset or financial liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortization using the effective interest method of any difference between...

annual budget

An approved budget for one year. It does not include published forward estimates or projections for periods beyond the budget period.

Утвержденный бюджет на один год. Он не...

appropriation

An authorization granted by a legislative body to allocate funds for purposes specified by the legislature or similar authority

Разрешение законодательного органа на...

approved budget

The expenditure authority derived from laws, appropriation bills, government ordinances, and other decisions related to the anticipated revenue or receipts for the budgetary period.

Полномочия на...

assets

Resources controlled by an entity as a result of past events and from which future economic benefits or service potential are expected to flow to the entity.

Ресурсы, контролируемые...

assets held by a long-term employee benefit fund

Assets (other than non-transferable financial instruments issued by the reporting entity) that:

(a) Are held by an entity (a fund) that is legally separate from the reporting entity and...

associate

An entity, including an unincorporated entity such as a partnership, over which the investor has significant influence, and that is neither a controlled entity nor an interest in a joint venture.

...

available-for-sale financial assets

Those non-derivative financial assets that are designated as available for sale or are not classified as

(a) loans and receivables,

(b) held-to-maturity...

biological asset

A living animal or plant.

Животное или растение.

biological transformation

Comprises the processes of growth, degeneration, production, and procreation that cause qualitative or quantitative changes in a biological asset.

Включает процессы роста,...

borrowing costs

Interest and other expenses incurred by an entity in connection with the borrowing of funds.

Проценты и прочие расходы, понесенные организацией в связи с...

budgetary basis

The accrual, cash, or other basis of accounting adopted in the budget that has been approved by the legislative body.

Метод начисления, кассовый или иной метод учета,...

carrying amount (of investment property)

The amount at which an asset is recognized in the statement of financial position.

Стоимость, по которой актив отражается в балансе (отчете о финансовом...

carrying amount (of property, plant, and equipment)

The amount at which an asset is recognized after deducting any accumulated depreciation and accumulated impairment losses.

Стоимость, по которой актив отражается в...

carrying amount of a liability

The amount at which a liability is recognized in the statement of financial position.

Стоимость, по которой обязательство отражается в балансе (отчете о...

carrying amount of an asset

The amount at which an asset is recognized in the statement of financial position, after deducting any accumulated depreciation and accumulated impairment losses thereon.

Стоимость, по которой...

cash

Comprises cash on hand and demand deposits.

Денежные средства в кассе и депозиты до востребования.

cash equivalents

Short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant riskof changes in value.

Краткосрочные,...

cash flows

Inflows and outflows of cash and cash equivalents.

Поступление и выбытие денежных средств и эквивалентов денежных средств.

cash-generating assets

Assets held with the primary objective of generating a commercial return.

Активы, генерирующие денежные средства.

cash-generating unit

The smallest identifiable group of assets held with the primary objective of generating a commercial return that generates cash inflows from continuing use that are largely independent of the cash inflows from other assets or...

change in accounting estimate

An adjustment of the carrying amount of an asset or a liability, or the amount of the periodic consumption of an asset, that results from the assessment of the present status of, and expected future benefits and obligations...

class of property, plant, and equipment

A grouping of assets of a similar nature or function in an entity’s operations that is shown as a single item for the purpose of disclosure in the financial statements.

Группировка активов,...

close members of the family of an individual

Close relatives of the individual or members of the individual’s immediate family who can be expected to influence, or be influenced by, that individual in their dealings with the entity.

Близкие...

closing rate

The spot exchange rate at the reporting date.

Текущий курс обмена валют на отчетную дату.

commencement of the lease term

The date from which the lessee is entitled to exercise its right to use the leased asset. It is the date of initial recognition of the lease (i.e., the recognition of the assets, liabilities, revenue, or expenses resulting from...

comparable basis

The actual amounts presented on the same accounting basis, same classification basis, for the same entities, and for the same period as the approved budget.

Фактические суммы,...

composite social security programs

Programs established by legislation, and

(a) Operate as multi-employer plans to provide post-employment benefits; as well as to

(b) Provide benefits that are not consideration in...

conditions on transferred assets

Stipulations that specify that the future economic benefits or service potential embodied in the asset is required to be consumed by the recipient as specified or future economic benefits or service potential must be returned to...

consolidated financial statements

The financial statements of an economic entity presented as those of a single entity.

Финансовая отчетность группы организаций, представленная таким...

construction contract

A contract, or a similar binding arrangement, specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology, and function...

constructive obligation

An obligation that derives from an entity’s actions where:

(a) By an established pattern of past practice, published policies, or a sufficiently specific current statement, the entity...