Глоссарий

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segment

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...

segment accounting policies

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.

segment assets

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...

segment expense

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,...

segment liabilities

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.

segment revenue

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

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...


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