Глоссарий

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carrying amount (of investment property)

The amount at which an asset is recognized in the statement of financial position.

Стоимость, по которой актив отражается в балансе (отчете о финансовом...

carrying amount (of property, plant, and equipment)

The amount at which an asset is recognized after deducting any accumulated depreciation and accumulated impairment losses.

Стоимость, по которой актив отражается в...

carrying amount of a liability

The amount at which a liability is recognized in the statement of financial position.

Стоимость, по которой обязательство отражается в балансе (отчете о...

carrying amount of an asset

The amount at which an asset is recognized in the statement of financial position, after deducting any accumulated depreciation and accumulated impairment losses thereon.

Стоимость, по которой...

cash

Comprises cash on hand and demand deposits.

Денежные средства в кассе и депозиты до востребования.


cash equivalents

Short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant riskof changes in value.

Краткосрочные,...

cash flows

Inflows and outflows of cash and cash equivalents.

Поступление и выбытие денежных средств и эквивалентов денежных средств.

cash-generating assets

Assets held with the primary objective of generating a commercial return.

Активы, генерирующие денежные средства.

cash-generating unit

The smallest identifiable group of assets held with the primary objective of generating a commercial return that generates cash inflows from continuing use that are largely independent of the cash inflows from other assets or...

change in accounting estimate

An adjustment of the carrying amount of an asset or a liability, or the amount of the periodic consumption of an asset, that results from the assessment of the present status of, and expected future benefits and obligations...

class of property, plant, and equipment

A grouping of assets of a similar nature or function in an entity’s operations that is shown as a single item for the purpose of disclosure in the financial statements.

Группировка активов,...

close members of the family of an individual

Close relatives of the individual or members of the individual’s immediate family who can be expected to influence, or be influenced by, that individual in their dealings with the entity.

Близкие...

closing rate

The spot exchange rate at the reporting date.

Текущий курс обмена валют на отчетную дату.

commencement of the lease term

The date from which the lessee is entitled to exercise its right to use the leased asset. It is the date of initial recognition of the lease (i.e., the recognition of the assets, liabilities, revenue, or expenses resulting from...

comparable basis

The actual amounts presented on the same accounting basis, same classification basis, for the same entities, and for the same period as the approved budget.

Фактические суммы,...

composite social security programs

Programs established by legislation, and

(a) Operate as multi-employer plans to provide post-employment benefits; as well as to

(b) Provide benefits that are not consideration in...

conditions on transferred assets

Stipulations that specify that the future economic benefits or service potential embodied in the asset is required to be consumed by the recipient as specified or future economic benefits or service potential must be returned to...

consolidated financial statements

The financial statements of an economic entity presented as those of a single entity.

Финансовая отчетность группы организаций, представленная таким...

construction contract

A contract, or a similar binding arrangement, specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology, and function...

constructive obligation

An obligation that derives from an entity’s actions where:

(a) By an established pattern of past practice, published policies, or a sufficiently specific current statement, the entity...

contingent asset

A possible asset that arises from past events, and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity.

contingent liability

(a) A possible obligation that arises from past events, and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the...

contingent rent

That portion of the lease payments that is not fixed in amount, but is based on the future amount of a factor that changes other than with the passage of time (e.g., percentage of future sales, amount of future use, future price...

contractor

An entity that performs construction work pursuant to a construction contract.

Организация, выполняющая строительные работы в соответствии со...

contributions from owners

Future economic benefits or service potential hat has been contributed to the entity by parties external to the entity, other than those that result in liabilities of the entity, that establish a financial...

control

The power to govern the financial and operating policies of another entity so as to benefit from its activities.

Право определять финансовую и операционную политику...

control of an asset

Arises when the entity can use or otherwise benefit from the asset in pursuit of its objectives, and can exclude or otherwise regulate the access of others to that benefit.

Возникает в том...

controlled entity

An entity, including an unincorporated entity such as a partnership, which is under the control of another entity (known as the controlling entity).

Организация (в том числе, не...

controlling entity

An entity that has one or more controlled entities.

Организация, имеющая одну или более контролируемых организаций.

cost

The amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction.

Сумма уплаченных денежных...

cost method

A method of accounting for an investment, whereby the investment is recognized at cost. The investor recognizes revenue from the investment only to the extent that the investor is entitled to receive distributions from accumulated...

cost plus or cost-based contract

A construction contract in which the contractor is reimbursed for allowable or otherwise defined costs and, in the case of a commercially based contract, an additional percentage of these costs or a fixed fee, if any.
...

costs of disposal

Incremental costs directly attributable to the disposal of an asset, excluding finance costs and income tax expense.

Дополнительные затраты, непосредственно связанные...

costs to sell

The incremental costs directly attributable to the disposal of an asset, excluding finance costs and income taxes. Disposal may occur through sale or through distribution at no charge or for a nominal charge.

credit risk

The risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation.

Риск невыполнения обязательств одной...

currency risk

The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates.

Риск того, что справедливая стоимость...

current replacement cost

The cost the entity would incur to acquire the asset on the reporting date.

Затраты, которые организация должна была бы произвести для приобретения...

current service cost

The increase in the present value of the defined benefit obligation resulting from employee service in the current period.

Увеличение дисконтированной стоимости...


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