Глоссарий Глоссарий терминов МСФООС Глоссарий
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.
(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...
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...
An entity that performs construction work pursuant to a construction contract.
Организация, выполняющая строительные работы в соответствии со...
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...
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...
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...
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...
An entity that has one or more controlled entities.
Организация, имеющая одну или более контролируемых организаций.
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...
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.
...
Incremental costs directly attributable to the disposal of an asset, excluding finance costs and income tax expense.
Дополнительные затраты, непосредственно связанные...
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.
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...
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...
The cost the entity would incur to acquire the asset on the reporting date.
Затраты, которые организация должна была бы произвести для приобретения...
The increase in the present value of the defined benefit obligation resulting from employee service in the current period.
Увеличение дисконтированной стоимости...
Post-employment benefit plans other than defined contribution plans.
План выплат по окончании трудовой деятельности отличный от плана с...
Post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund), and will have no legal or constructive...
The cost of an asset, or other amount substituted for cost, less its residual value.
Первоначальная стоимость актива или другая сумма, заменяющая...
The systematic allocation of the depreciable amount of an asset over its useful life.
Систематическое распределение амортизируемой стоимости актива в...
The removal of a previously recognized financial asset or financial liability from an entity’s statement of financial position.
A financial instrument or other contract within the scope of [IPSAS 29] (see paragraphs 2–6) with all three of the following characteristics: (a) Its value changes in response to the...
The application of research findings or other knowledge to a plan or design for the production of new or substantially improved materials, devices, products, processes, systems or services before the start of commercial production...
Future economic benefits or service potential distributed by the entity to all or some of its owners, either as a return on investment or as a return of investment.
A group of entities comprising a controlling entity and one or more controlled entities.
Either (a) The period over which an asset is expected to yield economic benefits or service potential to one or more users; or
Будущие экономические...
Группа организаций, состоящая из контролирующей организации и...
A method of calculating the amortized cost of a financial asset or a financial liability (or group of financial assets or financial liabilities) and of allocating the interest revenue or interest expense over the relevant period....
All forms of consideration given by an entity in exchange for service rendered by employees.
Все формы вознаграждений, предоставляемые организацией...
The present value of the cash flows an entity expects to arise from the continuing use of an asset and from its disposal at the end of its useful life or expects to incur when settling a liability.
Applicable for periods beginning on or after January 1, 2013. Any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities.
Применимо к...
Applicable up to periods ending on or before December 31, 2012. Any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities.
Применимо к...
equity method (relating to interests in joint ventures)
A method of accounting whereby an interest in a jointly controlled entity is initially recorded at cost, and adjusted thereafter for the post-acquisition change in the venturer’s share of net assets/equity of the jointly...
equity method (relating to investments in associates)
A method of accounting whereby the investment is initially recognized at cost, and adjusted thereafter for the post-acquisition change in the investor’s share of net assets/equity of the investee. The surplus or deficit of the...
events after the reporting date
Those events, both favorable and unfavorable, that occur between the reporting date and the date when the financial statements are authorized for issue. Two types of events can be identified:
The difference resulting from translating a given number of units of one currency into another currency at different exchange rates.
Разница, возникающая при пересчете...
The ratio of exchange for two currencies.
Количественное соотношение двух валют при их обмене.
Transactions in which one entity receives assets or services, or has liabilities extinguished, and directly gives approximately equal value (primarily in the form of cash, goods, services, or use of assets) to another entity in...
Contracts under which neither party has performed any of its obligations, or both parties have partially performed their obligations to an equal extent.
Договоры, по которым ни одна из...
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