Глоссарий Глоссарий терминов МСФООС Глоссарий
An identifiable non-monetary asset without physical substance.
Идентифицируемый немонетарный актив, лишенный физической формы.
The increase during a period in the present value of a defined benefit obligation that arises because the benefits are one period closer to settlement.
Увеличение дисконтированной...
interest rate implicit in the lease
The discount rate that, at the inception of the lease, causes the aggregate present value of:
(a) The minimum lease payments; and
(b) The unguaranteed residual value to be equal to...
The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates.
Риск того, что справедливая стоимость...
Assets:
(a) In the form of materials or supplies to be consumed in the production process;
(b) In the form of materials or supplies to be consumed or distributed...
The acquisition and disposal of long-term assets and other investments not included in cash equivalents.
Приобретение или реализация долгосрочных активов и...
Property (land or a building – or part of a building – or both) held to earn rentals or for capital appreciation, or both, rather than for:
(a) Use in the production or supply of...
The agreed sharing of control over an activity by a binding arrangement.
Согласованное разделение контроля над экономической деятельностью в...
A binding arrangement whereby two or more parties are committed to undertake an activity that is subject to joint control.
Совместная договоренность, имеющая...
(a) All directors or members of the governing body of the entity; and
(b) Other persons having the authority and responsibility for planning, directing and controlling the activities of...
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...
The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk, and other price risk....
The amount obtainable from the sale, or payable on the acquisition, of a financial instrument in an active market.
Cумма денежных средств, которая может быть получена...
Omissions or misstatements of items are material if they could, individually or collectively, influence the decisions or assessments of users made on the basis of the financial statements. Materiality depends on the nature and...
The payments over the lease term that the lessee is, or can be, required to make, excluding contingent rent, costs for services and, where appropriate, taxes to be paid by and reimbursed to the lessor, together...
That portion of the surplus or deficit and net assets/equity of a controlled entity attributable to net assets/equity interests that are not owned, directly or indirectly, through controlled entities, by the controlling entity....
Financial assets and financial liabilities to be received or paid in fixed or determinable amounts of money.
Финансовые активы и обязательства к получению или...
Units of currency held and assets and liabilities to be received or paid in fixed or determinable number of units of currency.
Наличная валюта или активы и обязательства к...
Defined contribution plans (other than state plans and composite social security programs) or defined benefit plans (other than state plans) that:
(a) Pool the assets contributed by...
An approved budget for more than one year. It does not include published forward estimates or projections for periods beyond the budget period.
Бюджет, утвержденный на срок более...
The residual interest in the assets of the entity after deducting all its liabilities.
Остаточная доля в активах организации после вычета всех ее...
net investment in a foreign operation
The amount of the reporting entity’s interest in the net assets/equity of that operation.
Доля отчитывающейся организации в чистых активах /капитале этой...
The gross investment in the lease discounted at the interest rate implicit in the lease.
Валовые инвестиции в аренду, дисконтированные с использованием...
The estimated selling price in the ordinary course of operations, less the estimated costs of completion and the estimated costs necessary to make the sale, exchange or distribution.
Прогнозируемая...
A lease that is cancelable only:
(a) Upon the occurrence of some remote contingency;
(b) With the permission of the lessor;
(c) If the...
Assets other than cash-generating assets.
Активы, которые не относятся к активам, генерирующим денежные средства.
Transactions that are not exchange transactions. In a non-exchange transaction, an entity either receives value from another entity without directly giving approximately equal value in exchange, or gives value to another entity...
Items that are not monetary items.
Статьи, не являющиеся денежными.
Contain information in addition to that presented in the statement of financial position, statement of financial performance, statement of changes in net assets/equity and cash flow statement. Notes provide narrative descriptions...
An event that creates a legal or constructive obligation that results in an entity having no realistic alternative to settling that obligation.
Событие, которое создает...
A contract for the exchange of assets or services in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits or service potential expected to be received under it.
The activities of the entity that are not investing or financing activities.
Деятельность организации, не являющаяся инвестиционной или финансовой....
A lease other than a finance lease.
Аренда, отличная от финансовой аренды.
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