Глоссарий
A C B W D E F G H I J K L M N O P Q R S T U V Y Z
А Б В Г Д Е Ж З И К Л М Н О П Р С Т У Ф Х Ц Э Ю Ч
An agreement whereby the lessor conveys to the lessee, in return for a payment or series of payments, the right to use an asset for an agreed period of time.
Соглашение, по которому...
The non-cancelable period for which the lessee has contracted to lease the asset, together with any further terms for which the lessee has the option to continue to lease the asset, with or without further payment, when at the...
An obligation that derives from:
(a) A contract (through its explicit or implicit terms);
(b) Legislation; or
(c) Other operation of law.lessee’s incremental borrowing rate of interest
Present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic
benefits or service potential.
The risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset.
Риск того, что...
Non-derivative financial assets with fixed or determinable payments that are not quoted in an active market other than:
(a) Those that the entity intends to sell immediately or in the...
Financial liabilities, other than short-term trade payables on normal credit terms.
Финансовые обязательства, отличные от краткосрочной торговой...
Горящие семинары
Все семинары
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