Глоссарий Глоссарий терминов МСФООС Глоссарий
The initial approved budget for the budget period.
Первоначальный бюджет, утвержденный на бюджетный период.
other long-term employee benefits
Employee benefits (other than post-employment benefits and termination benefits) that are not due to be settled within twelve months after the end of the period in which the employees render the related service.
The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused...
The supervision of the activities of an entity, with the authority and responsibility to control, or exercise significant influence over, the financial and operating decisions of the entity.
Наблюдение...
Property held (by the owner or by the lessee under a finance lease) for use in the production or supply of goods or services, or for administrative purposes.
Недвижимость, находящаяся в...
A financial asset is past due when a counterparty has failed to make a payment when contractually due.
Финансовый актив является просроченным, когда другая...
The change in the present value of the defined benefit obligation for employee service in prior periods, resulting in the current period from the introduction of, or changes to, post-employment benefits or other long-term employee...
Comprise:
(a) Assets held by a long-term employee benefit fund; and
(b) Qualifying insurance policies.Состоят из:
Formal or informal arrangements under which an entity provides post-employment benefits for one or more employees.
Формализованные или неформализованные соглашения,...
Employee benefits (other than termination benefits) which are payable after the completion of employment.
Вознаграждения работникам (кроме выходных пособий),...
present value of a defined benefit obligation
The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods.
The currency in which the financial statements are presented.
Валюта, в которой организация представляет финансовую отчетность.
Omissions from, and misstatements in, the entity’s financial statements for one or more prior periods arising from a failure to use, or misuse of, reliable information that:
(a) Was...
property, plant, and equipment
Tangible items that:
(a) Are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and
(b) Are expected to be used...A method of accounting whereby a venturer’s share of each of the assets, liabilities, revenue and expenses of a jointly controlled entity is combined on a line by line basis with similar items in the venturer’s financial...
Prospective application of a change in accounting policy and of recognizing the effect of a change in an accounting estimate, respectively, are:
(a) Applying the new accounting policy to...
A liability of uncertain timing or amount.
Обязательство, неопределенное по величине или времени исполнения.
A financial instrument that gives the holder the right to put the instrument back to the issuer for cash or another financial asset or is automatically put back to the issuer on the occurrence of an uncertain future event or the...
An asset that necessarily takes a substantial period of time to get ready for its intended use or sale.
Актив, подготовка которого к использованию по назначению...
An insurance policy[1] issued by an insurer that is not a related party (as defined in IPSAS 20) of the reporting entity, if the proceeds of the policy:
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...
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...
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.
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...
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...
The date of the last day of the reporting period to which the financial statements relate.
Дата последнего дня отчетного периода, к которому относится...
Original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understanding.
Оригинальные и плановые научные изыскания,...
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...
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...
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,...
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...
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...
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.
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,...
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