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past due

A financial asset is past due when a counterparty has failed to make a payment when contractually due.

Финансовый актив является просроченным, когда другая...

past service cost

The change in the present value of the defined benefit obligation for employee service in prior periods, resulting in the current period from the introduction of, or changes to, post-employment benefits or other long-term employee...

plan assets

Comprise:

(a) Assets held by a long-term employee benefit fund; and

(b) Qualifying insurance policies.

Состоят из:

post-employment benefit plans

Formal or informal arrangements under which an entity provides post-employment benefits for one or more employees.

Формализованные или неформализованные соглашения,...

post-employment benefits

Employee benefits (other than termination benefits) which are payable after the completion of employment.

Вознаграждения работникам (кроме выходных пособий),...

present value of a defined benefit obligation

The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods.

presentation currency

The currency in which the financial statements are presented.

Валюта, в которой организация представляет финансовую отчетность.

prior period errors

Omissions from, and misstatements in, the entity’s financial statements for one or more prior periods arising from a failure to use, or misuse of, reliable information that:

(a) Was...

property, plant, and equipment

Tangible items that:

(a) Are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and

(b) Are expected to be used...

proportionate consolidation

A method of accounting whereby a venturer’s share of each of the assets, liabilities, revenue and expenses of a jointly controlled entity is combined on a line by line basis with similar items in the venturer’s financial...

prospective application

Prospective application of a change in accounting policy and of recognizing the effect of a change in an accounting estimate, respectively, are:

(a) Applying the new accounting policy to...

provision

A liability of uncertain timing or amount.

Обязательство, неопределенное по величине или времени исполнения.

puttable instrument

A financial instrument that gives the holder the right to put the instrument back to the issuer for cash or another financial asset or is automatically put back to the issuer on the occurrence of an uncertain future event or the...


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