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"corridor"
account
accrual basis of accounting
accrued benefit valuation methods
accumulating compensated absences
acquisition
actuarial assumptions
actuarial gains and losses
actuarial present value of promised retirement benefits
air value
associate
bank
basic earnings per share
business combination
business segment
capital
cash
compound instrument
construction contract
constructive obligation
contingency
contingent asset
contingent liability
contingent rent
contract
cost method
cost of an acquisition
cost of an asset acquired in exchange for dissimilar asset
cost of an asset acquired in exchange for similar asset
cost of an investment
cost of an item of property, plant and equipment or of an intangible asset
cost of conversion
cost of disposal
cost of inventories
cost of purchase
cost plus contract
credit risk
current assets
current cost
current cost approach
current liabilities
current service cost
current tax
curtailment
deductible temporary difference
deferred tax assets
deferred tax liabilities
defined benefit liability
defined benefit obligation (present value of)
defined benefit plans
defined contribution plans
demonstrably commited
depreciable assets
depreciation
derivative financial instruments
development
development costs
diluted earnings per share
dilutive potential ordinary shares
direct method of reporting cash flows from operating activities
discontinued operation
discontinuing operation
dividends
downstream transaction
economic life
equity compensation benefits
equity compensation plans
equity method
events occuring after the balance sheet date
exchange difference
expenses
extraordinary items
FIFO (first-in, first-out)
finance lease
financial asset
financial instrument
financial liability
financial statements
financing activities
fixed price contract
fixed production overheads
foreign currency
foreign currency transaction
foreign entity
foreign operation
fundamental errors
funding
future economic benefit
general purchasing power approach
geographical segment
going concern
goodwill
government assistance
government grants
grants related to assets
gross investment in the lease
group administration (employee benefit) plans
guaranteed residual value
hedging
hire-purchase contract
historical cost
hyperinflation
impairment
inception of a lease
income
incremental borrowing rate of interest (lessee's)
indirect method of reporting cash flows from operating activities
industry segments
initial disclosure event
intangible asset
inter
intercompany balances or transactions
interest cost (for an employee benefit plan)
interest rate implicit in a lease
inventories
investing activities
investment
investment property
investment securities
investor in a joint venture
joint
jointly controlled entity
lease
lease term
legal merger
legal obligation
liability
LIFO (last-in, lastfirst-out)
liquidity
liquidity risk
market risk
market value
marketable
master netting arrangement
matching of costs with revenues
materiality
minimum lease payments
minority interest
monetary assets
monetary items
multi-employer (benefit) plans
negative goodwill
net
net assets available for benefits
net cash investment
non-cancellable lease
normal capacity of production facilities
obligation
obligation event
onerous contract
operating activities
operating cycle
option
ordinary activities
other long-term employee benefits
par
past service cost
percentage of completion method
plan assets (of an employee benefit plan)
post-employment benefit plans
post-employment benefits
potential ordinary share
present value of a defined benefit obligation
price risk
primary financial instruments
pro
profit
projected benefit valuation methods
projected unit credit method
property, plant and equipment
proportionate consolidation
prudence
qualifying asset
recognition
recoverable amount
related parties
relevance
reliability
replacement cost of an asset
report
research
residual value
restructuring
retirement benefit plans
retrospective application
return on plan assets (of an employee benefit plan)
revenue
reverse acquisition
rewards associated with a leased asset
risks associated with a leased asset
sale and leaseback transaction
segment assets
segment expense
segment result
segment revenue
set-off, legal right of
settlement (of employee benefit obligations)
settlement value
short-term employee benefits
significant influence
state (employee benefit) plan
substance over form
tax base of an asset or liability
tax expense (tax income)
taxable profit (tax loss)
taxable temporary difference
temporary difference
termination benefits
transitional liability (defined benefit plans)
treasury stock
understandability
unearned finance income
unfunded benefit plan
unguaranteed residual value
uniting of interests
useful life
variable production overheads
warrant
weighted average cost method
weighted average number of ordinary shares outstanding during the period
Аннотация

Экономика

ABC Словарь терминов - Глоссарий

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