economic entity

A group of entities comprising a controlling entity and one or more controlled entities.

Группа организаций, состоящая из контролирующей организации и...

economic life

Either

(a) The period over which an asset is

expected to yield economic benefits or service potential to one or more users; or

(b) The number of production...

effective interest method

A method of calculating the amortized cost of a financial asset or a financial liability (or group of financial assets or financial liabilities) and of allocating the interest revenue or interest expense over the relevant period....

employee benefits

All forms of consideration given by an entity in exchange for service rendered by employees.

Все формы вознаграждений, предоставляемые организацией...

entity-specific value

The present value of the cash flows an entity expects to arise from the continuing use of an asset and from its disposal at the end of its useful life or expects to incur when settling a liability.

equity instrument

Applicable for periods beginning on or after January 1, 2013. Any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities.

Применимо к...

equity instrument

Applicable up to periods ending on or before December 31, 2012. Any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities.

Применимо к...

equity method (relating to interests in joint ventures)

A method of accounting whereby an interest in a jointly controlled entity is initially recorded at cost, and adjusted thereafter for the post-acquisition change in the venturer’s share of net assets/equity of the jointly...

equity method (relating to investments in associates)

A method of accounting whereby the investment is initially recognized at cost, and adjusted thereafter for the post-acquisition change in the investor’s share of net assets/equity of the investee. The surplus or deficit of the...

events after the reporting date

Those events, both favorable and unfavorable, that occur between the reporting date and the date when the financial statements are authorized for issue. Two types of events can be identified:

exchange difference

The difference resulting from translating a given number of units of one currency into another currency at different exchange rates.

Разница, возникающая при пересчете...

exchange rate

The ratio of exchange for two currencies.

Количественное соотношение двух валют при их обмене.

exchange transactions

Transactions in which one entity receives assets or services, or has liabilities extinguished, and directly gives approximately equal value (primarily in the form of cash, goods, services, or use of assets) to another entity in...

executory contracts

Contracts under which neither party has performed any of its obligations, or both parties have partially performed their obligations to an equal extent.

Договоры, по которым ни одна из...

expenses

Decreases in economic benefits or service potential during the reporting period in the form of outflows or consumption of assets or in currences of liabilities that result in decreases in net assets/equity, other than those...

expenses paid through the tax system

Amounts that are available to beneficiaries regardless of whether or not they pay taxes.

Суммы, доступные для их получателей, независимо от того являются...