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defined benefit plans

Post-employment benefit plans other than defined contribution plans.

План выплат по окончании трудовой деятельности отличный от плана с установленными взносами.

defined contribution plans

Post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund), and will have no legal or constructive...

depreciable amount

The cost of an asset, or other amount substituted for cost, less its residual value.

Первоначальная стоимость актива или другая сумма, заменяющая первоначальную стоимость, за вычетом остаточной стои...


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

Систематическое распределение амортизируемой стоимости актива в течение срока его полезного использования.


The removal of a previously recognized financial asset or financial liability from an entity’s statement of financial position.


A financial instrument or other contract within the scope of [IPSAS 29] (see paragraphs 2–6) with all three of the following characteristics:

(a) Its value changes in response to the c...


The application of research findings or other knowledge to a plan or design for the production of new or substantially improved materials, devices, products, processes, systems or services before the start of commercial production...

distributions to owners

Future economic benefits or service potential distributed by the entity to all or some of its owners, either as a return on investment or as a return of investment.

Будущие экономические выгоды или сервисны...