fair value

The amount for which an asset could be ex hanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction.

Сумма, на которую можно обменять...

fair value less costs to sell

The amount obtainable from the sale of an asset in an arm’s length transaction between knowledgeable, willing parties, less the costs of disposal.

Сумма, получаемая от продажи...

final budget

The original budget, adjusted for all reserves, carry-over amounts, transfers, allocations, supplemental appropriations, and other authorized legislative or similar authority, changes applicable to the budget period.
...

finance lease

A lease that transfers substantially all the risks and rewards incident to ownership of an asset. Title may or may not eventually be transferred.

Аренда, при которой передаются...

financial asset

Applicable for periods beginning on or after January 1, 2013.Any asset that is:

(a) Cash;

(b) An equity instrument of another entity;

(c) A...

financial asset

Applicable up to periods ending on or before December 31, 2012. Any asset that is:

(a) Cash;

(b) A contractual right to receive cash or another financial asset...

financial asset or financial liability at fair value through surplus or deficit

A financial asset or financial liability that meets either of the following conditions.

(a) It is classified as held for trading. A financial asset or financial liability is classified as...

financial guarantee contract

A contract that requires the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt...

financial instrument

Applicable for periods beginning on or after January 1, 2013. Any contract that gives rise to both a financial asset of one entity and a financial liability or equity instrument of another entity.

financial instrument

Applicable up to periods ending on or before December 31, 2012.Any contract that gives rise to both a financial asset of one entity and a financial liability or equity instrument of another entity. Commodity-based contracts that...

financial liability

Applicable for periods beginning on or after January 1, 2013. Any liability that is:

(a) A contractual obligation:

(i) To deliver cash or another financial asset...

financial liability

Applicable up to periods ending on or before December 31, 2012. Any liability that is a contractual obligation:

(a) To deliver cash or another financial

asset to...

financing activities

Activities that result in changes in the size and composition of the contributed capital and borrowings of the entity.

Деятельность, приводящая к изменению размера или...

fines

Economic benefits or service potential received or receivable by public sector entities, as determined by a court or other law enforcement body, as a consequence of the breach of laws or regulations.

firm commitment

A binding agreement for the exchange of a specified quantity of resources at a specified price on a specified future date or dates.

Соглашение, имеющее обязательную силу, об...

fixed price contract

A construction contract in which the contractor agrees to a fixed contract price, or a fixed rate per unit of output, which in some cases is subject to cost escalation clauses.

Договор на...

forecast transaction

An uncommitted but anticipated future transaction.

Необязательная, но ожидаемая будущая операция.

foreign currency

A currency other than the functional currency of the entity.

Валюта, отличная от функциональной валюты организации.

foreign operation

An entity that is a controlled entity, associate, joint venture, or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.

functional currency

The currency of the primary economic environment in which the entity operates.

Валюта основной экономической среды, в которой организация...