separate financial statements

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...

short-term employee benefits

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...

spot exchange rate

The exchange rate for immediate delivery.

Обменный курс для немедленного осуществления операций.

state plans

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...

tax expenditures

Preferential provisions of the tax law that provide certain taxpayers with concessions that are not available to others.

Положения налогового законодательства,...

taxable event

The event that the government, legislature, or other authority has determined will be subject to taxation.

Событие, которое по решению правительства,...

taxes

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...

termination benefits

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

transaction costs

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...

transfers

Inflows of future economic benefits or service potential from non-exchange transactions, other than taxes.

Поступления будущих экономических выгод или сервисного...

unearned finance revenue

The difference between:

(a) The gross investment in the lease; and

Разница между:

unguaranteed residual value

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...

useful life (of a lease)

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

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

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.

venturer

A party to a joint venture and has joint control over that joint venture.

Сторона в совместной деятельности, осуществляющая совместный контроль...

vested employee benefits

Employee benefits that are not conditional on future employment.

Вознаграждения работника, право на получение которых не зависит от его...