recoverable amount (of an asset or a cash-generating unit)

The higher of an asset’s or a cash-generating unit’s fair value less costs to sell and its value in use.

Большая из двух величин – справедливой стоимости...

recoverable amount (of property, plant, and equipment)

The higher of a cash-generating asset’s fair value less costs to sell and its value in use.

Большее из двух величин – справедливой стоимости...

recoverable service amount

The higher of a non-cash-generating asset’s fair value less costs to sell and its value in use.

Большая из двух величин –справедливой стоимости актива, не...

regular way purchase or sale

A purchase or sale of a financial asset under a contract whose terms require delivery of the asset within the time frame established generally by regulation or convention in the marketplace concerned.

related party

Parties are considered to be related if one party has the ability to (a) control the other party, or (b) exercise significant influence over the other party in making financial and operating decisions, or if the...

related party transaction

A transfer of resources or obligations between related parties, regardless of whether a price is charged. Related party transactions exclude transactions with any other entity that is a related party solely because of its economic...

remuneration of key management personnel

Any consideration or benefit derived directly or indirectly by key management personnel from the reporting enity for services provided in their capacity as members of the governing body, or otherwise as employees of the reporting...

reporting date

The date of the last day of the reporting period to which the financial statements relate.

Дата последнего дня отчетного периода, к которому относится...

research

Original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understanding.

Оригинальные и плановые научные изыскания,...

residual value (of an asset

The estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful...

restrictions on transferred assets

Stipulations that limit or direct the purposes for which a transferred asset may be used, but do not specify that future economic benefits or service potential is required to be returned to the transferor if not deployed as...

restructuring

A program that is planned and controlled by management, and materially changes either:

(a) The scope of an entity’s activities; or

(b) The manner in which those activities are...

retrospective application

Applying a new accounting policy to transactions, other events, and conditions as if that policy had always been applied.

Применение новой учетной политики к операциям,...

retrospective restatement

Correcting the recognition, measurement and disclosure of amounts of elements of financial statements as if a prior period error had never occurred.

Исправление признания, оценки и...

return on plan assets

The interest, dividends and other revenue derived from the plan assets, together with realized and unrealized gains or losses on the plan assets, less any costs of administering the plan (other than those included in the actuarial...

revenue

The gross inflow of economic benefits or service potential during the reporting period when those inflows result in an increase in net assets/equity, other than increases relating to contributions from owners.