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Decreases in economic benefits or service potential during the reporting period in the form of outflows or consumption of assets or in currences of liabilities that result in decreases in net assets/equity, other than those...
expenses paid through the tax system
Amounts that are available to beneficiaries regardless of whether or not they pay taxes.
Суммы, доступные для их получателей, независимо от того являются...
The amount for which an asset could be ex hanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction.
Сумма, на которую можно обменять...
The amount obtainable from the sale of an asset in an arm’s length transaction between knowledgeable, willing parties, less the costs of disposal.
Сумма, получаемая от продажи...
The original budget, adjusted for all reserves, carry-over amounts, transfers, allocations, supplemental appropriations, and other authorized legislative or similar authority, changes applicable to the budget period.
...
A lease that transfers substantially all the risks and rewards incident to ownership of an asset. Title may or may not eventually be transferred.
Аренда, при которой передаются...
Applicable for periods beginning on or after January 1, 2013.Any asset that is:
(a) Cash;
(b) An equity instrument of another entity;
(c) A...
Applicable up to periods ending on or before December 31, 2012. Any asset that is:
(a) Cash;
(b) A contractual right to receive cash or another financial asset...
financial asset or financial liability at fair value through surplus or deficit
A financial asset or financial liability that meets either of the following conditions.
(a) It is classified as held for trading. A financial asset or financial liability is classified as...
A contract that requires the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt...
Applicable for periods beginning on or after January 1, 2013. Any contract that gives rise to both a financial asset of one entity and a financial liability or equity instrument of another entity.
Applicable up to periods ending on or before December 31, 2012.Any contract that gives rise to both a financial asset of one entity and a financial liability or equity instrument of another entity. Commodity-based contracts that...
Applicable for periods beginning on or after January 1, 2013. Any liability that is:
(a) A contractual obligation:
(i) To deliver cash or another financial asset...
Applicable up to periods ending on or before December 31, 2012. Any liability that is a contractual obligation:
(a) To deliver cash or another financial
asset to...
Activities that result in changes in the size and composition of the contributed capital and borrowings of the entity.
Деятельность, приводящая к изменению размера или...
Economic benefits or service potential received or receivable by public sector entities, as determined by a court or other law enforcement body, as a consequence of the breach of laws or regulations.
A binding agreement for the exchange of a specified quantity of resources at a specified price on a specified future date or dates.
Соглашение, имеющее обязательную силу, об...
A construction contract in which the contractor agrees to a fixed contract price, or a fixed rate per unit of output, which in some cases is subject to cost escalation clauses.
Договор на...
An uncommitted but anticipated future transaction.
Необязательная, но ожидаемая будущая операция.
A currency other than the functional currency of the entity.
Валюта, отличная от функциональной валюты организации.
An entity that is a controlled entity, associate, joint venture, or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.
The currency of the primary economic environment in which the entity operates.
Валюта основной экономической среды, в которой организация...
Comprises all organizational entities of the general government as defined in statistical bases of financial reporting
Включает все организационные структуры...
government Business Enterprise
An entity that has all the following characteristics:
(a) Is an entity with the power to contract in its own name;
(b) Has been assigned the financial and...
The aggregate of:
(a) The minimum lease payments receivable by the lessor under a finance lease; and
(b) Any unguaranteed residual value accruing to the lessor....
An aggregation of similar living animals or plants.
Совокупность схожих животных или растений.
(a) For a lessee, that part of the residual value that is guaranteed by the lessee or by a party related to the lessee (the amount of the guarantee being the maximum amount that could, in any event, become...
The detachment of produce from a biological asset or the cessation of a biological asset’s life processes.
Сбор продукции с биологического актива или прекращение...
The degree to which changes in the fair value or cash flows of the hedged item that are attributable to a hedged risk are offset by changes in the fair value or cash flows of the hedging instrument (see [IPSAS 29] Appendix A...
An asset, liability, firm commitment, highly probable forecast transaction or net investment in a foreign operation that (a) exposes the entity to risk of changes in fair value or future cash flows and (b) is designated as being...
A designated derivative or (for a hedge of the risk of changes in foreign currency exchange rates only) a designated non-derivative financial asset or non-derivative financial liability whose fair value or cash flows are expected...
Non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the positive intention and ability to hold to maturity (see [IPSAS 29] Appendix A paragraphs AG29–AG38)...
A loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset’s future economic benefits or service potential through depreciation.
impairment loss of a cash-generating asset
The amount by which the carrying amount of an asset exceeds its recoverable amount.
Сумма, на которую балансовая стоимость актива превышает его...
impairment loss of a non-cash-generating asset
The amount by which the carrying amount of an asset exceeds its recoverable service amount.
Сумма, на которую балансовая стоимость вспомогательного актива...
Applying a requirement is impracticable when the entity cannot apply it after making every reasonable effort to do so.
Применение требования считается практически...
Applying a requirement is impracticable when the entity cannot apply it after making every reasonable effort to do so. For a particular prior period, it is impracticable to apply a change in an accounting policy...
Is the earlier of the date of the lease agreement and the date of commitment by the parties to the principal provisions of the lease. As at this date:
(a) A lease is classified as either...
Are incremental costs that are directly attributable to negotiating and arranging a lease, except for such costs incurred by manufacturer or trader lessors.
Дополнительные затраты,...
A contract that exposes the insurer to identified risks of loss from events or circumstances occurring or discovered within a specified period including death (in the case of an annuity the survival of the annuitant), sickness,...
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