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Глоссарий
Operating liabilities that result from the operating activities of a segment and that either are directly attributable to the segment or can be allocated to the segment on a reasonable basis.
Revenue reported in the entity’s statement of financial performance that is directly attributable to a segment and the relevant portion of entity revenue that can be allocated on a reasonable
Those financial statements presented by a controlling entity, an investor in an associate, or a venturer in a jointly controlled entity, in which the investments are accounted for on the basis of the direct net assets/equity...
Employee benefits (other than termination benefits) that are due to be settled within twelve months after the end of the period in which the employees render the related service.
Вознаграждения...
significant influence (relating to interests in joint ventures)
The power to participate in the financial and operating policy decisions of an activity but is not control or joint control over those policies.
Возможность участвовать в принятии...
significant influence (relating to investments in associates)
The power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies.
Возможность участвовать в принятии...
significant influence (relating to related party transactions)
The power to participate in the financial and operating policy decisions of an entity, but not control those policies. Significant influence may be exercised in several ways, usually by representation on the board of directors or...
The exchange rate for immediate delivery.
Обменный курс для немедленного осуществления операций.
Plans other than composite social security programs established by legislation that operate as if they are multi-employer plans for all entities in economic categories laid down in legislation.
Планы,...
stipulations on transferred assets
Terms in laws or regulation, or a binding arrangement, imposed upon the use of a transferred asset by entities external to the reporting entity.
Положения законодательства или...
Preferential provisions of the tax law that provide certain taxpayers with concessions that are not available to others.
Положения налогового законодательства,...
The event that the government, legislature, or other authority has determined will be subject to taxation.
Событие, которое по решению правительства,...
Economic benefits or service potential compulsorily paid or payable to public sector entities, in accordance with laws and/or regulations, established to provide revenue to the government. Taxes do not include fines or other...
Employee benefits payable as a result of either:
(a) An entity’s decision to terminate an employee’s employment before the normal retirement date; or
(b) An employee’s...Incremental costs that are directly attributable to the acquisition, issue or disposal of a financial asset or financial liability (see [IPSAS 29] Appendix A paragraph AG26). An incremental cost is one that would not have been...
Inflows of future economic benefits or service potential from non-exchange transactions, other than taxes.
Поступления будущих экономических выгод или сервисного...
The difference between:
(a) The gross investment in the lease; and
(b) The net investment in the lease.Разница между:
...
That portion of the residual value of the leased asset, the realization of which by the lessor is not assured or is guaranteed solely by a party related to the lessor.
Та часть...
The estimated remaining period, from the commencement of the lease term, without limitation by the lease term, over which the economic benefits or service potential embodied in the asset are expected to be consumed by the entity...
useful life (of a non-cash-generating asset)
Either:
(a) The period of time over which an asset is expected to be used by the entity; or
(b) The number of production or similar units expected to be obtained from the asset by...useful life (of property, plant, and equipment)
Either:
(a) The period over which an asset is expected to be available for use by an entity; or
(b) The number of production or similar units expected to be obtained from the...value in use of a cash-generating asset
The present value of the estimated future cash flows expected to be derived from the continuing use of an asset and from its disposal at the end of its useful life.
Дисконтированная...
value in use of a non-cash-generating asset
The present value of the asset’s remaining service potential.
Дисконтированная стоимость остаточного сервисного потенциала актива.
A party to a joint venture and has joint control over that joint venture.
Сторона в совместной деятельности, осуществляющая совместный контроль...
Employee benefits that are not conditional on future employment.
Вознаграждения работника, право на получение которых не зависит от его...
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