Глоссарий
A C B W D E F G H I J K L M N O P Q R S T U V Y Z
А Б В Г Д Е Ж З И К Л М Н О П Р С Т У Ф Х Ц Э Ю Ч
A distinguishable activity or group of activities of an entity for which it is appropriate to separately report financial information for the purpose of (a) evaluating the entity’s past performance in achieving its objectives...
Accounting policies adopted for preparing and presenting the financial statements of the consolidated group or entity as well as those accounting policies that relate specifically to segment reporting.
Operating assets that are employed by a segment in its operating activities and that either are directly attributable to the segment or can be allocated to the segment on a reasonable basis. Segment assets...
Expense resulting from the operating activities of a segment that is directly attributable to the segment and the relevant portion of an expense that can be allocated on a reasonable basis to the segment,...
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...
Горящие семинары
Все семинары
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