Termeni din ifrs

7/29/2019 Termeni din ifrs

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Amount recoverable. Amount recoverable.

Corridor. Corridor.

Cost of sales method. Cost of sales method.

public-to-private service concession. public-to-private service concession.

arrangement. arrangement.

a period beginning before. a period beginning before.

Ability. Ability.

Abnormal amounts. Abnormal amounts.

Acceptable under IFRSs. Acceptable under IFRSs.

According to. According to.

account for. account for.

Accountability of management. Accountability of management.

Accounting. Accounting.

Accounting and Reporting by Retirement Benefit Plans. Accounting and Reporting by Retirement Benefit Plans.

accounting arbitrage. accounting arbitrage.

Accounting basis. Accounting basis.

Accounting estimate. Accounting estimate.

Accounting for Government Grants Disclosure of Government Assistance. Accounting for Government Grants Disclosure of Government Assistance.

accounting for inventories. accounting for inventories.

Accounting for Investments in Associates. Accounting for Investments in Associates.

Accounting income. Accounting income.

Accounting model. Accounting model.

Accounting period. Accounting period.

Accounting Policies, Changes in Accounting Estimates and Errors. Accounting Policies, Changes in Accounting Estimates and Errors.

Accounting policy. Accounting policy.

Accounting principle. Accounting principle.

Accounting profit. Accounting profit.

Accounting record. Accounting record.

Accounting treatment. Accounting treatment.

Accounts receivable. Accounts receivable.

Accrual accounting. Accrual accounting.

Accrual accounting. Accrual accounting.

Accrual basis. Accrual basis.

Accruals are part of trade and other payables, whereas provisions. Accruals are part of trade and other payables, whereas provisions.

accrued expenses. accrued expenses.

Accrued liabilities. Accrued liabilities.

Accumulated (amortisation, interest, profit,loss). Accumulated (amortisation, interest, profit,loss).

Accumulated profit or loss. Accumulated profit or loss.


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Accumulating compensated absences. Accumulating compensated absences.

Achieve comparability. Achieve comparability.

acquired. acquired.

acquired entity. acquired entity.

acquired goodwill. acquired goodwill.

acquired in a business combination. acquired in a business combination.

Acquiree. Acquiree.

Acquirer. Acquirer.

Acquisition. Acquisition.

acquisition date. acquisition date.

acquisition method. acquisition method.

Active market. Active market.

active use. active use.

actively marketed. actively marketed.

actual. actual.

actual amounts. actual amounts.

actual period. actual period.

Actual period. Actual period.

Actuarial assumptions. Actuarial assumptions.

Actuarial gains and losses. Actuarial gains and losses.

Actuarial present value of promised retirement benefits. Actuarial present value of promised retirement benefits.

Actuarial valuation. Actuarial valuation.

Actuarial valuation method. Actuarial valuation method.

Additional comparative information. Additional comparative information.

Additional consideration. Additional consideration.

additional disclosure. additional disclosure.

Addressed. Addressed.

Addressed. Addressed.

Adjust for consolidation procedures. Adjust for consolidation procedures.

Adjusted weighted-average shares. Adjusted weighted-average shares.

Adjusting event [after the balance date]. Adjusting event [after the balance date].

adjustment. adjustment.

administering claims. administering claims.

administering claims. administering claims.

Administrative expenses. Administrative expenses.

Admission fees. Admission fees.

Advance. Advance.

adverse economic consequences. adverse economic consequences.


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adverse event. adverse event.

After-tax amount. After-tax amount.

age. age.

Agency. Agency.

Aggregate. Aggregate.

Aggregate amount. Aggregate amount.



Aggregation. Aggregation.

aggregation criteria. aggregation criteria.

agreement. agreement.

Agreement date. Agreement date.

Agricultural activity. Agricultural activity.

Agricultural crops have been harvested. Agricultural crops have been harvested.

Agricultural crops have been harvested. Agricultural crops have been harvested.

agricultural produce. agricultural produce.

Agriculture. Agriculture.

all the following apply. all the following apply.

Allocation. Allocation.

allocation method. allocation method.

Allowance. Allowance.

allowance account. allowance account.

allowances. allowances.

Allowed alternative treatment. Allowed alternative treatment.

amended. amended.

Amendment. Amendment.

American share option. American share option.

Amortisation. Amortisation.

Amortisation method. Amortisation method.

Amortisation period. Amortisation period.

Amortised cost. Amortised cost.

Amortised cost of a financial asset or financial liability. Amortised cost of a financial asset or financial liability.

amount of inventories. amount of inventories.

amount payable. amount payable.

Amount per share. Amount per share.

Amounts recognised [in the balance sheet and income statement]. Amounts recognised [in the balance sheet and income statement].

Analysis. Analysis.

Annual budget. Annual budget.


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Annual leave. Annual leave.

Annual periods. Annual periods.

annuitant. annuitant.

annuitisation. annuitisation.

annuity. annuity.

Antidilution. Antidilution.

Antidilutive. Antidilutive.

Appendix. Appendix.

Application of Requirements. Application of Requirements.

application supplement. application supplement.

appraisal. appraisal.

appropriation. appropriation.

appropriation bill. appropriation bill.

approved budget. approved budget.

Arms length transaction. Arms length transaction.

Arrangement. Arrangement.

Asking price. Asking price.

Assess. Assess.

assessing whether. assessing whether.

Asset. Asset.

asset exchange transactions. asset exchange transactions.

asset management. asset management.

Assets acquired. Assets acquired.

Assets held by a long-term employee benefit fund. Assets held by a long-term employee benefit fund.

assets retired from active use. assets retired from active use.

Associate. Associate.

at the discretion of an entity. at the discretion of an entity.

Attributable overheads. Attributable overheads.

Audit report. Audit report.

Authorise [financial statements for issue]. Authorise [financial statements for issue].

authorised for issue. authorised for issue.

authoritative guidance. authoritative guidance.

Available-for-sale financial assets. Available-for-sale financial assets.

award credits. award credits.

bad debt. bad debt.

balance. balance.

Balance sheet. Balance sheet.

Balance sheet date. Balance sheet date.


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Balance sheet liability method. Balance sheet liability method.

balanced scorecard. balanced scorecard.

Bank. Bank.

Bank overdraft. Bank overdraft.

Bankruptcy. Bankruptcy.

bargain purchase. bargain purchase.

Basic earnings per share. Basic earnings per share.

basis adjustment. basis adjustment.

Basis for Conclusions. Basis for Conclusions.

basis point. basis point.

beginning on or after 1 January . beginning on or after 1 January .

Benchmark treatment. Benchmark treatment.

beneficial contracts. beneficial contracts.

Benefit. Benefit.

Benefit obligation. Benefit obligation.

Benefit to users. Benefit to users.

Best estimate. Best estimate.

between knowledgeable willing parties. between knowledgeable willing parties.

Bias. Bias.

Bid bonds. Bid bonds.

Bid price. Bid price.

bid-ask spread. bid-ask spread.

Binding sale agreement. Binding sale agreement.

binomial. binomial.

Biological asset. Biological asset.

Biological transformation. Biological transformation.

Black-Scholes-Merton formula. Black-Scholes-Merton formula.

Board of directors. Board of directors.

Bonus issue. Bonus issue.

Bonus plan. Bonus plan.

book of contracts. book of contracts.

Book value. Book value.

Borrowing costs. Borrowing costs.

borrowings. borrowings.

Bottom-up test. Bottom-up test.

brokers and dealers. brokers and dealers.

broker-traders. broker-traders.

brought together. brought together.


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Budgetary basis. Budgetary basis.

build-operate-transfer. build-operate-transfer.

burdensome. burdensome.

business. business.

Business combination. Business combination.

business combination involving entities or businesses under common control. business combination involving entities or businesses under common control.

Business Combinations. Business Combinations.

Business Combinations Date of Exchange and Fair Value of Equity instruments. Business Combinations Date of Exchange and Fair Value of Equity instruments.

Business Combinations Classification either as Acquisitions or Uni ti ngs of Interests. Busi ness Combinations Classificati on either as Acquisitions or Uni ti ngs of Interests.

Business Combinat ions Subsequent Ad justment o f Fai r Values and Goodwil l Ini tial ly Reported . Business Combina tions Subsequen t Adjus tment o f Fai r Va lues and Goodwil l Ini tial ly Repor ted.

business practice. business practice.

Business segment. Business segment.

Business unit. Business unit.

But not limited to. But not limited to.

Buying segment. Buying segment.

By reducing the sales value of the inventory. By reducing the sales value of the inventory.

by the appropriate percentage gross margin. by the appropriate percentage gross margin.

By-product. By-product.

Call options. Call options.

Callable. Callable.

Cap. Cap.

cap and trade scheme. cap and trade scheme.

capacity resulting from planned maintenance. capacity resulting from planned maintenance.



Capital. Capital.

capital appreciation. capital appreciation.

Capital asset pricing model. Capital asset pricing model.

Capital contribution. Capital contribution.

Capital expenditure. Capital expenditure.

Capital gain. Capital gain.

Capital maintenance. Capital maintenance.

Capital maintenance adjustment. Capital maintenance adjustment.

Capitalisation. Capitalisation.

Capitalisation of interest. Capitalisation of interest.

capped interest rate. capped interest rate.

capping mechanism. capping mechanism.

Carried at. Carried at.


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Carried at cost. Carried at cost.

Carry forward. Carry forward.

Carrying amount. Carrying amount.

Carrying amount (of investment property). Carrying amount (of investment property).

Carrying amount (of property, plant and equIpment). Carrying amount (of property, plant and equIpment).

Carrying amount of a liability. Carrying amount of a liability.

Carrying amount of an asset. Carrying amount of an asset.

Cash. Cash.

cash alternative. cash alternative.

Cash basis. Cash basis.

cash effect. cash effect.

Cash equivalents. Cash equivalents.

Cash flow. Cash flow.

cash flow hedge. cash flow hedge.

Cash flow risk. Cash flow risk.

Cash flow statement = Statement of cash flows. Cash flow statement = Statement of cash flows.

Cash Flow Statements. Cash Flow Statements.

Cash generating asset. Cash generating asset.

Cash generating unit. Cash generating unit.

Cash inflow. Cash inflow.

Cash on hand. Cash on hand.

Cash outflow. Cash outflow.

Cash payments. Cash payments.

cash price equivalent. cash price equivalent.

Cash proceeds. Cash proceeds.

cash surrender value. cash surrender value.

cash... Is restricted from being exchanged. cash... Is restricted from being exchanged.

cash-settled share option. cash-settled share option.

cash-settled share-based payment transaction. cash-settled share-based payment transaction.

Catastrophe bond. Catastrophe bond.

catastrophe provisions. catastrophe provisions.

cedant. cedant.

Certificates of deposit. Certificates of deposit.

Cessation (of capitalisation). Cessation (of capitalisation).

Chief executive officer. Chief executive officer.

Chief operating decision maker. Chief operating decision maker.

Claim. Claim.

Claims. Claims.


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Claims handling costs. Claims handling costs.

Class A preference share. Class A preference share.

Class of assets. Class of assets.

class of financial asset. class of financial asset.

class of property, plant and equipment. class of property, plant and equipment.

Classification. Classification.

Classification of Financial Instruments Contingent Settlement Provisions. Classification of Financial Instruments Contingent Settlement Provisions.

classification of inventory. classification of inventory.

classified as. classified as.

classified as. classified as.

Classified as held for sale. Classified as held for sale.

Classified as held for sale. Classified as held for sale.

clean-up call. clean-up call.

close members of the family of an individual. close members of the family of an individual.

Closing market prices. Closing market prices.

Closing rate. Closing rate.

collar. collar.

Collateral. Collateral.

Collateralised (asset, borrowing). Collateralised (asset, borrowing).

Collectability. Collectability.

Collection. Collection.

collective marks. collective marks.

collective power. collective power.

combined instrument. combined instrument.

Commencement. Commencement.

commencement of the lease term. commencement of the lease term.

commercial loans. commercial loans.

commercial paper facilities. commercial paper facilities.

commercial substance. commercial substance.

commercially viable quantities of mineral. commercially viable quantities of mineral.

resources. resources.

Commission. Commission.

Commitment. Commitment.

Commodity. Commodity.

Comparability. Comparability.

Comparability over time. Comparability over time.

Comparable basis. Comparable basis.

Comparable interim period. Comparable interim period.


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Comparative balance sheet. Comparative balance sheet.

Comparative information. Comparative information.

Compensated absences. Compensated absences.

competitve harm exemption. competitve harm exemption.

complementary assets. complementary assets.

complete set of financial statements. complete set of financial statements.

Completeness. Completeness.

compliance period. compliance period.

Compliance with International Accounting. Compliance with International Accounting.

Standards. Standards.

Component. Component.

Composite social security programs. Composite social security programs.

Compound financial instruments. Compound financial instruments.

Compound instrument. Compound instrument.

Concentration of (credit etc) risk condensed. Concentration of (credit etc) risk condensed.

condensed financial statements. condensed financial statements.

Conditions on transferred assets. Conditions on transferred assets.

confidence level. confidence level.

configuration of the cash flows. configuration of the cash flows.

consensus. consensus.

Consequential amendment. Consequential amendment.

consideration. consideration.

Consistency - Alternative Methods. Consistency - Alternative Methods.

Consistency - Capitalisation of Borrowing Costs. Consistency - Capitalisation of Borrowing Costs.

Consistency - Different Cost Formulas for Inventories. Consistency - Different Cost Formulas for Inventories.

Consistent with. Consistent with.

Consolidated and Separate Financial Statements. Consolidated and Separate Financial Statements.

Consolidated balance sheet. Consolidated balance sheet.

Consolidated financial statements. Consolidated financial statements.

Consolidated Financial Statements and Accounti ng for Investments in Subsidi aries. Consolidated Financial Statements and Accounting for Investments in Subsidiaries.

Consolidated group. Consolidated group.

Consolidation. Consolidation.

consolidation adjustments. consolidation adjustments.

Conso lida tion and Equi ty Method Poten tial Vot ing Rights and Al loca tion o f Ownersh ip Inte rests. Conso lida tion and Equi ty Method Po tent ial Vot ing Rights and Al loca tion o f Ownership Interes ts .

Consolidation purposes. Consolidation purposes.

ConsolidationSpecial Purpose Entities. ConsolidationSpecial Purpose Entities.

Construction contract. Construction contract.

Construction Contracts. Construction Contracts.


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construction or upgrade services. construction or upgrade services.

Constructive obligation. Constructive obligation.

Contingency. Contingency.

Contingent asset. Contingent asset.

contingent consideration. contingent consideration.

Contingent liability. Contingent liability.

Contingent rent. Contingent rent.

contingent settlement provision. contingent settlement provision.

Contingent share agreement. Contingent share agreement.

Contingently issuable shares. Contingently issuable shares.

continuing involvement. continuing involvement.

Continuing operations. Continuing operations.

Contract. Contract.

Contractor. Contractor.

Contracts that may be settled in (ordinary) shares or cash. Contracts that may be settled in (ordinary) shares or cash.

Contractual arrangement. Contractual arrangement.

contractual cash flows. contractual cash flows.

contractual maturity analysis. contractual maturity analysis.

contractual obligation. contractual obligation.

contractual rights. contractual rights.

contributed capital. contributed capital.

Contribution. Contribution.

Contributions from owners. Contributions from owners.

contributor. contributor.

control. control.

Control (of an asset). Control (of an asset).

Control (of an enterprise). Control (of an enterprise).

Control number. Control number.

controlled entity. controlled entity.

Controlling entity. Controlling entity.

controlling shareholder. controlling shareholder.

controlling shareholder. controlling shareholder.

convenience translation. convenience translation.

Convergence. Convergence.

conversion factor. conversion factor.

Conversion option. Conversion option.

Convertible bonds. Convertible bonds.

Convertible debt. Convertible debt.


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Convertible instruments. Convertible instruments.

Convertible preference share. Convertible preference share.

conveyance. conveyance.

conveyance. conveyance.

co-operative. co-operative.

Copyright. Copyright.

core goodwill. core goodwill.

Corporate assets. Corporate assets.

Cost. Cost.

Cost formula. Cost formula.

Cost method. Cost method.

cost model. cost model.

Cost of an acquisition. Cost of an acquisition.

Cost of an asset acquired in exchange or part exchange for dissimilar asset. Cost of an asset acquired in exchange or part exchange for dissimilar asset.

Cost of an asset acquired in exchange or part exchange for similar asset. Cost of an asset acquired in exchange or part exchange for similar asset.

Cost of an investment. Cost of an investment.

Cost of conversion. Cost of conversion.

Cost of inventories. Cost of inventories.

Cost of Inventories of a Service Provider. Cost of Inventories of a Service Provider.

Cost of purchase. Cost of purchase.

Cost plus contract. Cost plus contract.

Cost plus or cost based contract. Cost plus or cost based contract.

Cost recovery approach. Cost recovery approach.

Cost-based measurement. Cost-based measurement.

Cost-plus method. Cost-plus method.

Costs necessary to make the sale. Costs necessary to make the sale.



costs of conversion. costs of conversion.

Costs of disposal. Costs of disposal.

Costs of Modifying Existing Software. Costs of Modifying Existing Software.

costs to sell. costs to sell.

counterparty. counterparty.

country of domicile. country of domicile.

country of incorporation or residence. country of incorporation or residence.

coupon. coupon.

Covered by another Standard. Covered by another Standard.

Covered by another Standard. Covered by another Standard.


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credit derivative default product. credit derivative default product.

credit enhancements. credit enhancements.

credit exposures. credit exposures.

Credit facilities. Credit facilities.

credit insurance contract. credit insurance contract.

credit quality. credit quality.

Credit risk. Credit risk.

credit spread. credit spread.

Creditors. Creditors.

Creditworthiness. Creditworthiness.

criteria for recognising. criteria for recognising.

cross-reference. cross-reference.

CTDs. CTDs.

cumulative adjustment. cumulative adjustment.

Cumulative preference dividends. Cumulative preference dividends.

Cumulative Translation Differences. Cumulative Translation Differences.

Currency risk. Currency risk.

Currency translation. Currency translation.

Currency units. Currency units.

Current asset. Current asset.

Current cost. Current cost.

Current cost approach. Current cost approach.

Current investment. Current investment.

Current liabilities. Current liabilities.

Current replacement cost. Current replacement cost.

Current service cost. Current service cost.

Current tax. Current tax.

Curtailment. Curtailment.

cushions. cushions.

customer list. customer list.

customer loyalty programmes. customer loyalty programmes.

customer relationship intangible assets. customer relationship intangible assets.

damage. damage.

database. database.

Date of acquisition. Date of acquisition.

date of exchange. date of exchange.

Date of transition to IFRS. Date of transition to IFRS.

Dealing securities. Dealing securities.


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death benefit. death benefit.

Debt. Debt.

Debt instrument. Debt instrument.

Debt securities. Debt securities.

debt-to-adjusted capital ratio. debt-to-adjusted capital ratio.

Decision tree. Decision tree.

Decision-useful information. Decision-useful information.

decommissioning. decommissioning.

decommissioning costs. decommissioning costs.

decommissioning funds. decommissioning funds.

decommissioning obligations. decommissioning obligations.

decommissioning, restoration and. decommissioning, restoration and.

environmental rehabilitation funds. environmental rehabilitation funds.

Deductible temporary difference. Deductible temporary difference.

Deemed cost. Deemed cost.

Defer. Defer.

Deferral method. Deferral method.

deferred acquisition costs. deferred acquisition costs.

deferred policy acquisition costs. deferred policy acquisition costs.

Deferred tax. Deferred tax.

Deferred tax assets. Deferred tax assets.

deferred tax income. deferred tax income.

Deferred tax liabilities. Deferred tax liabilities.

deficit balance. deficit balance.

Defined benefit liability. Defined benefit liability.

Defined benefit obligation. Defined benefit obligation.

Defined benefit obligation (present value of). Defined benefit obligation (present value of).

Defined benefit plans. Defined benefit plans.

Defined contribution plans. Defined contribution plans.

degeneration. degeneration.

deleted. deleted.

Demand deposits. Demand deposits.

demand feature. demand feature.

Demerger. Demerger.

Demonstrably committed. Demonstrably committed.

deposit accounting. deposit accounting.

deposit component. deposit component.

Depreciable amount. Depreciable amount.


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Depreciable assets. Depreciable assets.

depreciated replacement cost approach. depreciated replacement cost approach.

Depreciation. Depreciation.

Depreciation (amortization). Depreciation (amortization).

Depreciation and amortisation expense. Depreciation and amortisation expense.

depreciation and amortisation. depreciation and amortisation.

Depreciation methods. Depreciation methods.

Derecognise (a financial instrument). Derecognise (a financial instrument).

Derecognition. Derecognition.

Derivative. Derivative.

derivative features. derivative features.

Derivative financial instruments. Derivative financial instruments.

designated and effective hedging instrument. designated and effective hedging instrument.

determination of cost. determination of cost.

Determining whether an Arrangement. Determining whether an Arrangement.

contains a Lease. contains a Lease.

developing hardware and operating software. developing hardware and operating software.

Development. Development.

development (mineral). development (mineral).

Development (pentru minerale). Development (pentru minerale).

Development costs. Development costs.

Diluted earnings per share. Diluted earnings per share.

Dilution. Dilution.

Dilutive effect. Dilutive effect.

Dilutive potential ordinary shares. Dilutive potential ordinary shares.

diminishing balance method. diminishing balance method.

direct insurance contract. direct insurance contract.

Direct labour. Direct labour.

Direct method of reporting cash flows from operating activities. Direct method of reporting cash flows from operating activities.

direct operating expenses. direct operating expenses.

directly attributable. directly attributable.

Directors. Directors.

disability. disability.

disaggregated information. disaggregated information.

Disclose. Disclose.

Disclosure. Disclosure.

Disclosure and Presentation. Disclosure and Presentation.

Disclosure of government assistance. Disclosure of government assistance.


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Disclosure of Information About the General Government Sector. Disclosure of Information About the General Government Sector.

disclosure requirement. disclosure requirement.

Disclosures i n the Financial Statements of Banks and Similar Financi al Instituti ons. Di sclosures in the Financi al Statements of Banks and Simi lar Financial Institutions.

DisclosureService Concession Arrangements. DisclosureService Concession Arrangements.

Discontinued (operations). Discontinued (operations).

Discontinuing operation. Discontinuing operation.

Discount rate. Discount rate.

discounted basis. discounted basis.

Discounting. Discounting.

discretionary participation feature. discretionary participation feature.

Disposal consideration. Disposal consideration.

disposal group. disposal group.

disposal plan. disposal plan.

disposal transaction. disposal transaction.

dissenting opinion. dissenting opinion.

distribution of non-cash assets to owners. distribution of non-cash assets to owners.

distribution to owners. distribution to owners.

Distributions of Non-cash Assets to Owners. Distributions of Non-cash Assets to Owners.

distributions of profits. distributions of profits.

Dividend yield. Dividend yield.

Dividends. Dividends.

domain name. domain name.

domicile. domicile.

doubtful debts. doubtful debts.

Downstream transactions. Downstream transactions.

dual listed corporation. dual listed corporation.

dual trigger contract. dual trigger contract.

Earlier application is encouraged. Earlier application is encouraged.

Earnings. Earnings.

Earnings - diluted. Earnings - diluted.

Earnings contingency. Earnings contingency.

Earnings per Share. Earnings per Share.

Ear ni ng s Per Sh are - Fi nanci al In str uments and Ot her Cont ra cts that May Be Set tl ed in Shar es. Ear ni ngs Per Share - Fi nanci al Inst rument s and Other Con tr act s t hat May Be Settl ed in Shar es.

Economic benefits. Economic benefits.

economic decision-making needs of users. economic decision-making needs of users.

Economic entity. Economic entity.

Economic life. Economic life.

Effect of assumed conversions. Effect of assumed conversions.


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Effective date. Effective date.

Effective interest method. Effective interest method.

effective interest rate. effective interest rate.

Effects of Changes in Foreign Exchange Rates. Effects of Changes in Foreign Exchange Rates.

Elements of cost of exploration and evaluation assets. Elements of cost of exploration and evaluation assets.

Eligible for capitalisation. Eligible for capitalisation.

Elimination of Unrealised Profits and Losses on Transactions with Associates. Elimination of Unrealised Profits and Losses on Transactions with Associates.

Embedded derivative. Embedded derivative.

emission rights. emission rights.

Employee benefits. Employee benefits.

Employee share ownership plan. Employee share ownership plan.

employee share purchase plan. employee share purchase plan.

Employee turnover rates. Employee turnover rates.

employees and others providing similar services. employees and others providing similar services.

Employer payroll taxes and insurance contributions. Employer payroll taxes and insurance contributions.

Enactment. Enactment.

enactment of a law. enactment of a law.

end of the reporting period. end of the reporting period.

enforcement of covenants. enforcement of covenants.

Enhanced Disclosure. Enhanced Disclosure.

Enterprise. Enterprise.

Enterprises whose shares are (not) publicly traded. Enterprises whose shares are (not) publicly traded.

Entity. Entity.

entity-specific value. entity-specific value.

environmental obligations. environmental obligations.

equal prominence. equal prominence.

equalisation provisions. equalisation provisions.

Equity. Equity.

Equity - Costs of an Equity Transaction. Equity - Costs of an Equity Transaction.

equity accounted investment. equity accounted investment.

equity accounting adjustment. equity accounting adjustment.

Equity Accounting Method - Recognition of Losses. Equity Accounting Method - Recognition of Losses.

equity balances. equity balances.

Equity capital. Equity capital.

Equity compensation benefits(=Stock (=Share) compensation benefits). Equity compensation benefits(=Stock (=Share) compensation benefits).

Equity compensation plans (=Share (=Stock) compensation plans). Equity compensation plans (=Share (=Stock) compensation plans).

Equity component. Equity component.

equity holders. equity holders.


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equity index. equity index.

Equity instrument. Equity instrument.

equity instrument granted. equity instrument granted.

equity interests. equity interests.

equity issue. equity issue.

Equity method. Equity method.

Equity securities. Equity securities.

equity-settled share-based payment transaction. equity-settled share-based payment transaction.

estimated costs. estimated costs.

estimated future cash flows. estimated future cash flows.

European share option. European share option.

Evaluating the Substance of Transactions Involving the Legal Form of a Lease. Evaluating the Substance of Transactions Involving the Legal Form of a Lease.

Evaluation if. Evaluation if.

Even if. Even if.

Event-driven fair value measurements. Event-driven fair value measurements.

Events After the Balance Sheet Date. Events After the Balance Sheet Date.

Events after the reporting date. Events after the reporting date.

Events occurring after the balance sheet date. Events occurring after the balance sheet date.

evidence of impairment. evidence of impairment.

Evidence to the contrary. Evidence to the contrary.

Exchange difference. Exchange difference.

Exchange of assets. Exchange of assets.

Exchange rate. Exchange rate.

exchange transaction. exchange transaction.

Executory contract. Executory contract.

Exemptions. Exemptions.

Exercise date. Exercise date.

Exercise of rights. Exercise of rights.

Exercise price. Exercise price.

existing liability. existing liability.

Expected value. Expected value.

Expenditure. Expenditure.

Expenses. Expenses.

Expenses paid through the tax system. Expenses paid through the tax system.

experience account. experience account.

Experience adjustments. Experience adjustments.

Expiry date. Expiry date.

Explicit and unreserved statement of compliance. Explicit and unreserved statement of compliance.


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exploration and evaluation assets. exploration and evaluation assets.

exploration and evaluation expenditures. exploration and evaluation expenditures.

Exploration for and Evaluation of Mineral Resources. Exploration for and Evaluation of Mineral Resources.

Exposure draft. Exposure draft.

expropriation of major assets. expropriation of major assets.

extent of use. extent of use.

Extraordinary items. Extraordinary items.

Face (of Financial Statements or Notes). Face (of Financial Statements or Notes).

face value. face value.

Fair presentation. Fair presentation.

Fair value. Fair value.

fair value hedge. fair value hedge.

fair value less costs to sell (of an asset). fair value less costs to sell (of an asset).

Fair value measurement. Fair value measurement.

Faithful representation. Faithful representation.

Fees. Fees.

Fellow subsidiary. Fellow subsidiary.

Fidelity bonds. Fidelity bonds.

fiduciary activities. fiduciary activities.

fiduciary capacity. fiduciary capacity.

FIFO. FIFO.

FIFO formula. FIFO formula.

Final budget. Final budget.

Finance lease. Finance lease.

Finance lease obligations. Finance lease obligations.

Financial asset. Financial asset.

financial asset or financial liability at fair value through profit or loss. financial asset or financial liability at fair value through profit or loss.

Financial asset or liability held for trading. Financial asset or liability held for trading.

financial asset's call date. financial asset's call date.

Financial capital. Financial capital.

financial conglomerate. financial conglomerate.

Financial guarantee. Financial guarantee.

Financial institution. Financial institution.

Financial instruments. Financial instruments.

Financial Instruments: Disclosure and Presentation. Financial Instruments: Disclosure and Presentation.

Financial Instruments: Recognition and Measurement. Financial Instruments: Recognition and Measurement.

Financial liability. Financial liability.

Financial performance. Financial performance.


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Financial position. Financial position.

Financial reporting. Financial reporting.

Financial Reporting in Hyperinflationary Economies. Financial Reporting in Hyperinflationary Economies.

Financial Reporting of Interests in Joint Ventures. Financial Reporting of Interests in Joint Ventures.

Financial review. Financial review.

financial risk. financial risk.

Financial statements. Financial statements.

Financial year-to-date basis. Financial year-to-date basis.

Financing activities. Financing activities.

Financing device. Financing device.

finders fees. finders fees.

Fines. Fines.

Finished good. Finished good.

Firm commitment. Firm commitment.

firm purchase commitment. firm purchase commitment.

firm sales contracts. firm sales contracts.

First IFRS financial statements. First IFRS financial statements.

first-in, first-out. first-in, first-out.

First-time adopter. First-time adopter.

First-time adoption. First-time adoption.

First-time Adoption of International Financial. First-time Adoption of International Financial.

Reporting Standards. Reporting Standards.

First-time Application. First-time Application.

First-Time Application of IASs as the Primary. First-Time Application of IASs as the Primary.

Basis of Accounting. Basis of Accounting.

Fixed asset. Fixed asset.

fixed coupon rate. fixed coupon rate.

Fixed price contract. Fixed price contract.

Fixed production overheads. Fixed production overheads.

flat salary pension plans. flat salary pension plans.

flat yield curve. flat yield curve.

Floating rate. Floating rate.

Floor. Floor.

For issue. For issue.

for the purpose of. for the purpose of.

Forecast. Forecast.

forecast transaction. forecast transaction.

Foreign currency. Foreign currency.


20/49

foreign currency derivatives. foreign currency derivatives.

Foreign currency transaction. Foreign currency transaction.

Foreign entity. Foreign entity.

Forei gn Exchang e - Capi tali sati on of Losses Resul ti ng f rom Sever e Cur rency Deval uati ons. For ei gn Excha nge - Ca pi tal isati on of Lo sses Resul ti ng f rom Sever e Cur rency De val uati ons.

Foreign exchange contract. Foreign exchange contract.

Foreign Exchange Rates. Foreign Exchange Rates.

Foreign operation. Foreign operation.

Forgivable loans. Forgivable loans.

former subsidiary. former subsidiary.

Forward contract. Forward contract.

forward repurchase agreement. forward repurchase agreement.

Framework. Framework.

Framework for the Preparation and. Framework for the Preparation and.

Presentation of Financial Statements. Presentation of Financial Statements.

Franchise fee. Franchise fee.

Function of expense. Function of expense.

functional currency. functional currency.

Fundamental errors. Fundamental errors.

Fundamental Errors and Changes in Accounting Policies. Fundamental Errors and Changes in Accounting Policies.

Funding. Funding.

further guidance. further guidance.

Future cash flow. Future cash flow.

Future economic benefit. Future economic benefit.

Futures contract. Futures contract.

GAAP. GAAP.

Gain on disposal. Gain on disposal.

Gains. Gains.

gains or losses. gains or losses.

general administrative personnel. general administrative personnel.

general government. general government.

General government sector. General government sector.

General government sector. General government sector.

General purchasing power approach. General purchasing power approach.

General purpose financial statements. General purpose financial statements.

general recognition principle. general recognition principle.

Geographical segments. Geographical segments.

Going concern. Going concern.

Goodwill. Goodwill.


21/49

govern. govern.

governing board. governing board.

governing body. governing body.

governing charter. governing charter.

Government. Government.

Government assistance. Government assistance.

Government AssistanceNo Specific Relation to Operating Activities. Government AssistanceNo Specific Relation to Operating Activities.

government business enterprise. government business enterprise.

Government grants. Government grants.

government guarantee. government guarantee.

grant date. grant date.

grantor. grantor.

Grants related to assets. Grants related to assets.

Grants related to income. Grants related to income.

Gross investment in the lease. Gross investment in the lease.

Gross margin. Gross margin.

Gross profit. Gross profit.

Group. Group.

Group administration (employee benefit) plans. Group administration (employee benefit) plans.

Group and Treasury Share Transactions. Group and Treasury Share Transactions.

group insurance contract. group insurance contract.

Group of assets. Group of assets.

Group of biological assets. Group of biological assets.

Grouping of assets. Grouping of assets.

Guarantee. Guarantee.

guarantee fund. guarantee fund.

Guaranteed residual value. Guaranteed residual value.

guidance. guidance.

Guidelines. Guidelines.

Harmonise. Harmonise.

Harvest. Harvest.

Hedge accounting. Hedge accounting.

Hedge effectiveness. Hedge effectiveness.

Hedged item. Hedged item.

Hedging. Hedging.

Hedging instrument. Hedging instrument.

Hedging relationship. Hedging relationship.

Hedging reserve. Hedging reserve.


22/49

held for resale. held for resale.

Held for trading. Held for trading.

Held-to-maturity investment. Held-to-maturity investment.

highly probable. highly probable.

Hire-purchase contract. Hire-purchase contract.

Historical cost. Historical cost.

historical loss experience. historical loss experience.

Historical summaries. Historical summaries.

historical waste. historical waste.

Holding company. Holding company.

Host contract. Host contract.

host instrument. host instrument.

hybrid instrument. hybrid instrument.

Hyperinflation. Hyperinflation.

Hyperinflationary economies. Hyperinflationary economies.

IAS. IAS.

IASC. IASC.

IASC Foundation Constitution. IASC Foundation Constitution.

IASCF. IASCF.

Identifiable asset. Identifiable asset.

IFAC. IFAC.

IFRIC. IFRIC.

IFRS. IFRS.

IFRS-compliant. IFRS-compliant.

Impairment. Impairment.

Impairment loss. Impairment loss.

Impairment loss of a cash-generating asset. Impairment loss of a cash-generating asset.

Impairment loss of a non-cash-generating asset. Impairment loss of a non-cash-generating asset.

Impairment of Assets. Impairment of Assets.

Impairment test. Impairment test.

Implementation Guidance. Implementation Guidance.

Import duties. Import duties.

impracticability exemption. impracticability exemption.

impracticable. impracticable.

Imputed rate of interest. Imputed rate of interest.

in the money. in the money.

In the period in which they are incurred. In the period in which they are incurred.

incentives. incentives.


23/49

Inception of the Lease. Inception of the Lease.

Incidental income. Incidental income.

incidental operations. incidental operations.

Include. Include.

Income. Income.

Income approach. Income approach.

Income statement = Statement of income. Income statement = Statement of income.

Income tax. Income tax.

income tax expense. income tax expense.

Income Taxes. Income Taxes.

Income TaxesChanges in the Tax Status of an Enterprise or its Shareholders. Income TaxesChanges in the Tax Status of an Enterprise or its Shareholders.

Income TaxesRecovery of Revalued Non-Depreciable Assets. Income TaxesRecovery of Revalued Non-Depreciable Assets.

Increasing Rate Preference Shares. Increasing Rate Preference Shares.

incremental cost. incremental cost.

Incremental share. Incremental share.

indemnification assets. indemnification assets.

index. index.

Indicator [of impairment]. Indicator [of impairment].

indirect labour. indirect labour.

Indirect method of reporting cash flows from operating activities. Indirect method of reporting cash flows from operating activities.

individual asset. individual asset.

individual financial statements. individual financial statements.

Induced conversion. Induced conversion.

Industry segments. Industry segments.

Inflation. Inflation.

Information Reflecting the Effects of Changing Prices. Information Reflecting the Effects of Changing Prices.

initial classification. initial classification.

Initial Direct Costs. Initial Direct Costs.

Initial disclosure event (for a discontinuing operation). Initial disclosure event (for a discontinuing operation).

Initial measurement. Initial measurement.

Initial public offering. Initial public offering.

Initial recognition. Initial recognition.

inputs. inputs.

in-substance defeasance. in-substance defeasance.

insurable interest. insurable interest.

Insurance agency commissions. Insurance agency commissions.

insurance assets. insurance assets.

Insurance company. Insurance company.


24/49

Insurance contract. Insurance contract.

Insurance Contracts. Insurance Contracts.

Insurance enterprise. Insurance enterprise.

insurance liability. insurance liability.

insurance obligations. insurance obligations.

insurance risk. insurance risk.

insurance swaps. insurance swaps.

insured event. insured event.

insurer. insurer.

Intangible asset. Intangible asset.

Intangible Assets. Intangible Assets.

Intangible AssetsWeb Site Costs. Intangible AssetsWeb Site Costs.

integral foreign operation. integral foreign operation.

Interest. Interest.

Interest cost (for an employee benefit plan). Interest cost (for an employee benefit plan).

Interest rate implicit in a lease. Interest rate implicit in a lease.

interest rate implicit in the lease. interest rate implicit in the lease.

Interest rate risk. Interest rate risk.

interest rate strip. interest rate strip.

Interest rate swap. Interest rate swap.

interest-only strip. interest-only strip.

Interests in Joint Ventures. Interests in Joint Ventures.

Interim financial report. Interim financial report.

Interim Financial Reporting. Interim Financial Reporting.

Interim Financial Reporting and Impairment. Interim Financial Reporting and Impairment.

interim financial statements. interim financial statements.

Interim period. Interim period.

internal rate of return. internal rate of return.

internal risk transfer. internal risk transfer.

Internally generated. Internally generated.

Internally generated goodwill. Internally generated goodwill.

International Accounting Standard. International Accounting Standard.

International Accounting Standards Committee. International Accounting Standards Committee.

International Accounting Standards Committee Foundation. International Accounting Standards Committee Foundation.

International Federation of Accountants. International Federation of Accountants.

International Financial Reporting. International Financial Reporting.

Interpretations Committee. Interpretations Committee.

International Financial Reporting Standard. International Financial Reporting Standard.


25/49

intragroup. intragroup.

intragroup payment arrangement. intragroup payment arrangement.

intrinsic value. intrinsic value.

Introduction of the Euro. Introduction of the Euro.

Inventories. Inventories.

Inventories comprising. Inventories comprising.

investee. investee.

investement activity. investement activity.

Investing activities. Investing activities.

Investment. Investment.

investment contract. investment contract.

Investment enterprise. Investment enterprise.

investment grade. investment grade.

Investment performance. Investment performance.

Investment Property. Investment Property.

investment retained. investment retained.

investment returns arising from the contributions. investment returns arising from the contributions.

Investment securities. Investment securities.

Investment tax credits. Investment tax credits.

investment-linked insurance funds. investment-linked insurance funds.

Investments in Associates. Investments in Associates.

Investor. Investor.

Investor in a joint venture. Investor in a joint venture.

investor-owned entity. investor-owned entity.

Involuntary liquidation. Involuntary liquidation.

irrevocable commitments. irrevocable commitments.

Issued capital. Issued capital.

issued shares. issued shares.

issues. issues.

issuing entity. issuing entity.

Item. Item.

Item by item basis. Item by item basis.

item of inventory. item of inventory.

Joint control. Joint control.

Joint venture. Joint venture.

Joint Working Group. Joint Working Group.

Jointly Controlled EntitiesNon-Monetary. Jointly Controlled EntitiesNon-Monetary.

Contributions by Venturers. Contributions by Venturers.


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Jointly controlled entity. Jointly controlled entity.

judgement. judgement.

jurisdiction. jurisdiction.

key management personnel. key management personnel.

key sources. key sources.

lapse of contract. lapse of contract.

last-in, first-out. last-in, first-out.

law suit. law suit.

Lease. Lease.

lease receivables. lease receivables.

Lease term. Lease term.

leaseback. leaseback.

Leased assets. Leased assets.

leasehold interest. leasehold interest.

Leases. Leases.

legal documentation. legal documentation.

Legal entity. Legal entity.

Legal merger. Legal merger.

Legal obligation. Legal obligation.

legal parent. legal parent.

legal rights. legal rights.

legal subsidiary. legal subsidiary.

Legally enforceable right. Legally enforceable right.

Legislative requirement. Legislative requirement.

Lender. Lender.

Less the estimated costs. Less the estimated costs.

Lessee. Lessee.

lessee's incremental borrowing rate of. lessee's incremental borrowing rate of.

interest. interest.

Lessor. Lessor.

Letters of credit. Letters of credit.

level of serviceability. level of serviceability.

leveraged written option. leveraged written option.

L iabi li ties ar ising from Part ic ipat ing in a Speci fi c MarketWaste Elec tr ical and Elec tronic Equipment. L iabi li ties ar is ing from Part ic ipat ing in a Spec if ic Marke tWaste Elec tr ical and Elec tronic Equ ipment .

Liabilities assumed. Liabilities assumed.

Liability. Liability.

Liability component. Liability component.

liability issue. liability issue.


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Licence fee. Licence fee.

licensed. licensed.

Licensing agreement. Licensing agreement.

life-contingent annuity. life-contingent annuity.

LIFO. LIFO.

like transactions and events in similar circumstances. like transactions and events in similar circumstances.

Line item. Line item.

Line of business. Line of business.

Line-items. Line-items.

Liquid assets. Liquid assets.

Liquidity. Liquidity.

liquidity presentation. liquidity presentation.

Liquidity risk. Liquidity risk.

Litigation settlements. Litigation settlements.

Loan. Loan.

loan asset. loan asset.

loan commitment. loan commitment.

Loans and advances. Loans and advances.

loans and receivables. loans and receivables.

Loans and receivables originated by the enterprise. Loans and receivables originated by the enterprise.

loans payable. loans payable.

loans payable in default. loans payable in default.

long term assets. long term assets.

long-term disability benefits. long-term disability benefits.

Long-term employee benefits. Long-term employee benefits.

Long-term investment. Long-term investment.

loss event. loss event.

loss of control. loss of control.

Loss per share. Loss per share.

loss recognition test. loss recognition test.

Losses. Losses.

Majority interest. Majority interest.

Management. Management.

management approach. management approach.

management commentary. management commentary.

Margin. Margin.

mark down. mark down.

market condition. market condition.


28/49

Market price. Market price.

market rate of interest. market rate of interest.

Market risk. Market risk.

Market value. Market value.

Marketable. Marketable.

mask works. mask works.

Master netting arrangement. Master netting arrangement.

masthead. masthead.

Matching of costs with revenues. Matching of costs with revenues.

material. material.

Material adjustments. Material adjustments.

material errors. material errors.

material omissions. material omissions.

Materiality. Materiality.

Matrix approach. Matrix approach.

Matrix form of organisation. Matrix form of organisation.

Matrix presentation. Matrix presentation.

matter of judgment. matter of judgment.

Maturity. Maturity.

maturity value. maturity value.

Measurement. Measurement.

Measurement bases. Measurement bases.

measurement date. measurement date.

measurement or recognition inconsistency. measurement or recognition inconsistency.

Measuring interim income tax expense. Measuring interim income tax expense.

measuring unit current at the balance sheet date. measuring unit current at the balance sheet date.

members shares. members shares.

Members Shares in Co-operative Entities and Similar Instruments. Members Shares in Co-operative Entities and Similar Instruments.

Membership fees. Membership fees.

merchandise. merchandise.

Merger. Merger.

method of accounting. method of accounting.

minerals and mineral products. minerals and mineral products.

minimum funding contributions. minimum funding contributions.

minimum funding requirement. minimum funding requirement.

Minimum lease payments. Minimum lease payments.

Minority interest. Minority interest.

Mismatch. Mismatch.


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misstatement. misstatement.

mitigating device. mitigating device.

Monetary asset. Monetary asset.

Monetary items (monetary assets; monetary financial assets and financial liabilities; monetary financial instruments). Monetary items (monetary assets; monetary financial assets and financial liabilities; monetary financial instruments).

Monitor compliance. Monitor compliance.

mortality risk. mortality risk.

Multi-employer (benefit) plans. Multi-employer (benefit) plans.

Multi-employer plans (for an employee benefit plan). Multi-employer plans (for an employee benefit plan).

Multi-year budget. Multi-year budget.

multiple arrangements. multiple arrangements.

multiple embedded derivatives. multiple embedded derivatives.

mutual cooperative entity. mutual cooperative entity.

mutual entity. mutual entity.

mutual fund. mutual fund.

mutual insurance company. mutual insurance company.

National requirements. National requirements.

Nature of expense method. Nature of expense method.

Negative goodwill. Negative goodwill.

Negotiable paper. Negotiable paper.

net assets. net assets.

Net basis. Net basis.

net disposal proceeds. net disposal proceeds.

net exchange differences. net exchange differences.

net identifiable assets. net identifiable assets.

Net income. Net income.

Net investment in a foreign entity. Net investment in a foreign entity.

net investment in a foreign operation. net investment in a foreign operation.

Net investment in a lease. Net investment in a lease.

Net loss. Net loss.

Net monetary position. Net monetary position.

Net position. Net position.

Net profit. Net profit.

Net profit or loss [for the period]. Net profit or loss [for the period].

Net Prof it or Loss f or t he Peri od, Fund ament al Er rors and Change s i n Accounti ng Pol ici es. Net Pr ofi t or Lo ss f or t he Peri od, Fundament al Err or s and Changes i n Accou nti ng Pol ici es.

Net realizable value. Net realizable value.

Net selling price. Net selling price.

Net settlement = Settle net. Net settlement = Settle net.

Net surplus / deficit. Net surplus / deficit.


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Net surplus / deficit. Net surplus / deficit.

Neutrality. Neutrality.

newly acquired asset. newly acquired asset.

next most senior parent. next most senior parent.

Non-adjusting event [after the balance sheet date]. Non-adjusting event [after the balance sheet date].

non-bank financial service firm. non-bank financial service firm.

Non-cancellable lease. Non-cancellable lease.

non-cash assets. non-cash assets.

Non-cash generating assets. Non-cash generating assets.

non-cash items. non-cash items.

Non-cash transactions. Non-cash transactions.

non-controlling interests. non-controlling interests.

non-coterminous year-ends. non-coterminous year-ends.

non-current assets (or disposal groups) as held for distribution to owners. non-current assets (or disposal groups) as held for distribution to owners.

Non-current Assets Held for Sale and Discontinued Operations. Non-current Assets Held for Sale and Discontinued Operations.

non-derivative. non-derivative.

non-derivative contract. non-derivative contract.

Non-discretionary employee profit-sharing plan. Non-discretionary employee profit-sharing plan.

Non-discretionary payments. Non-discretionary payments.

Non-exchange transactions. Non-exchange transactions.

non-financial assets. non-financial assets.

Non-linearities. Non-linearities.

Non-marketable securities. Non-marketable securities.

Non-monetary asset. Non-monetary asset.

Non-monetary government grants. Non-monetary government grants.

Non-monetary item. Non-monetary item.

non-owner changes in equity. non-owner changes in equity.

Non-reciprocal distributions of assets. Non-reciprocal distributions of assets.

non-reciprocal distributions of assets. non-reciprocal distributions of assets.

non-redeemable. non-redeemable.

non-refundable purchase taxes. non-refundable purchase taxes.

Non-vesting / non-vested. Non-vesting / non-vested.

non-vesting conditions. non-vesting conditions.

Normal capacity of production facilities. Normal capacity of production facilities.

notes. notes.

notes (receivable/payable). notes (receivable/payable).

not-for-profit organizations. not-for-profit organizations.

Notional amount. Notional amount.


31/49

notionally restated. notionally restated.

Objective. Objective.

Obligating event. Obligating event.

Obligation. Obligation.

obligations for removal and restoration. obligations for removal and restoration.

observable (benchmark) interest rate. observable (benchmark) interest rate.

observable markets. observable markets.

observed (benchmark) interest rate. observed (benchmark) interest rate.

observed market price. observed market price.

Obsolescence. Obsolescence.

obtaining or losing control. obtaining or losing control.

Offer price. Offer price.

Offset. Offset.

Offsetting. Offsetting.

oil-linked bond. oil-linked bond.

Onerous contract. Onerous contract.

Onerous minimum funding requirements. Onerous minimum funding requirements.

Opening balance. Opening balance.

Opening IFRS balance sheet. Opening IFRS balance sheet.

Operating activities. Operating activities.

Operating cycle. Operating cycle.

Operating decisions. Operating decisions.

Operating lease. Operating lease.

Operating LeasesIncentives. Operating LeasesIncentives.

Operating Segments. Operating Segments.

operational factors. operational factors.

operator. operator.

Option. Option.

option contract. option contract.

option pricing model. option pricing model.

Ordering. Ordering.

Ordinary activities. Ordinary activities.

ordinary course of business. ordinary course of business.

Ordinary share. Ordinary share.

Original budget. Original budget.

Original cost. Original cost.

original principal. original principal.

Originated loans and receivables. Originated loans and receivables.


32/49

Origination costs. Origination costs.

Other components of equity. Other components of equity.

other comprehensive income. other comprehensive income.

Other long-term employee benefits. Other long-term employee benefits.

other price risk. other price risk.

out of the money. out of the money.

outputs. outputs.

Outright sale. Outright sale.

outsourcing arrangements. outsourcing arrangements.

Overheads. Overheads.

oversight. oversight.

oversight. oversight.

over-the-counter market. over-the-counter market.

owner. owner.

owner changes in equity. owner changes in equity.

Owner-occupied property. Owner-occupied property.

Owners' equity. Owners' equity.

owners. owners.

ownership interest. ownership interest.

Paid in capital. Paid in capital.

Paragraph. Paragraph.

paragraph 18 (c) (ii). paragraph 18 (c) (ii).

parent. parent.

parent-subsidiary relationship. parent-subsidiary relationship.

partial disposal. partial disposal.

partially-owned subsidiary. partially-owned subsidiary.

Participants [in a pension plan]. Participants [in a pension plan].

Participating equity instruments. Participating equity instruments.

Past business combination. Past business combination.

past due. past due.

past event. past event.

Past service cost. Past service cost.

Payables. Payables.

Pension. Pension.

Pension liability. Pension liability.

Pension scheme. Pension scheme.

Percentage of completion method. Percentage of completion method.

Performance (= Financial performance). Performance (= Financial performance).


33/49

performance conditions. performance conditions.

Period of service. Period of service.

Period-certain annuity. Period-certain annuity.

period-specific effects. period-specific effects.

Perpetual debt instruments. Perpetual debt instruments.

persistency bonus. persistency bonus.

personnel. personnel.

phantom shares. phantom shares.

Physical capital. Physical capital.

Plan assets (of an employee benefit plan). Plan assets (of an employee benefit plan).

plan commitment date. plan commitment date.

pledged as collateral. pledged as collateral.

point of sale. point of sale.

policyholder. policyholder.

Pooling of interest method. Pooling of interest method.

Portfolio. Portfolio.

Portfolio Hedge of Interest Rate Risk. Portfolio Hedge of Interest Rate Risk.

portfolio transfer. portfolio transfer.

position-taking institutions. position-taking institutions.

Post-employment benefit plans. Post-employment benefit plans.

Post-employment benefits. Post-employment benefits.

poster sites. poster sites.

post-tax profit or loss. post-tax profit or loss.

post-vesting transfer restriction. post-vesting transfer restriction.

Potential ordinary share. Potential ordinary share.

potential voting rights. potential voting rights.

pre-combination. pre-combination.

Preface to International Financial Reporting Interpretations Committee. Preface to International Financial Reporting Interpretations Committee.

Preface to International Financial Reporting Standards. Preface to International Financial Reporting Standards.

preference dividend. preference dividend.

Preference share. Preference share.

Premium. Premium.

Preparation and Presentation of Financial. Preparation and Presentation of Financial.

Statements. Statements.

preparers. preparers.

Prepayments. Prepayments.

prescribe. prescribe.

Present location and condition. Present location and condition.


34/49

Present obligation. Present obligation.

Present value. Present value.

Present value of a defined benefit obligation. Present value of a defined benefit obligation.

Presentation. Presentation.

presentation and disclosure. presentation and disclosure.

presentation currency. presentation currency.

Presentation of Financial Statements. Presentation of Financial Statements.

Previous GAAP. Previous GAAP.

Price earnings ratios. Price earnings ratios.

Price index. Price index.

Price risk. Price risk.

Primary Basis of Accounting. Primary Basis of Accounting.

primary economic environment. primary economic environment.

Primary financial instruments. Primary financial instruments.

Primary objective. Primary objective.

Primary reporting format. Primary reporting format.

principal-only strip. principal-only strip.

Principles-based approach. Principles-based approach.

prior period error. prior period error.

private entity. private entity.

Privatisation. Privatisation.

Pro forma. Pro forma.

Pro rata basis. Pro rata basis.

probability recognition criterion. probability recognition criterion.

probable. probable.

probable maximum loss. probable maximum loss.

processes. processes.

product warranty obligations. product warranty obligations.

production facilities. production facilities.

Production overheads. Production overheads.

production process. production process.

Profit. Profit.

Profit after tax. Profit after tax.

Profit allowance. Profit allowance.

Profit before tax. Profit before tax.

Profit sharing. Profit sharing.

Progress billing. Progress billing.

Progress payment. Progress payment.


35/49

prohibitions. prohibitions.

Project. Project.

Projected unit credit method. Projected unit credit method.

promissory notes. promissory notes.

pronouncement. pronouncement.

property interest. property interest.

property revaluation. property revaluation.

Property, Plant and Equipment. Property, Plant and Equipment.

Property, Plant and Equipment - Compensation for the Impairment or Loss of Items. Property, Plant and Equipment - Compensation for the Impairment or Loss of Items.

Property, Plant and Equipment Major Inspection or Overhaul Costs. Property, Plant and Equipment Major Inspection or Overhaul Costs.

proportionate. proportionate.

Proportionate consolidation. Proportionate consolidation.

proportionate interest. proportionate interest.

Proposed improvements. Proposed improvements.

Prospective application. Prospective application.

provides a lump-sum benefit of 100. provides a lump-sum benefit of 100.

Provision. Provision.

Provision (of guarantees or collateral). Provision (of guarantees or collateral).

Provision for loss. Provision for loss.

provisional value. provisional value.

Provisions, Contingent Liabilities and. Provisions, Contingent Liabilities and.

Contingent Assets. Contingent Assets.

Proxy. Proxy.

Prudence. Prudence.

public accountability. public accountability.

public entity. public entity.

public sector. public sector.

Public securities markets. Public securities markets.

publicly quoted entity. publicly quoted entity.

Publish What You Pay campaign. Publish What You Pay campaign.

published price. published price.

publishing titles. publishing titles.

Purchase consideration. Purchase consideration.

Purchase method. Purchase method.

purchase price. purchase price.

Purchased options. Purchased options.

Put option. Put option.

Puttable. Puttable.


36/49

puttable instrument. puttable instrument.

Qualify for recognition/derecognition. Qualify for recognition/derecognition.

Qualifying asset. Qualifying asset.

Qualifying insurance policy. Qualifying insurance policy.

Qualitative characteristics. Qualitative characteristics.

quantitative disclosures. quantitative disclosures.

quantitative thresholds. quantitative thresholds.

quoted equity instrument. quoted equity instrument.

Quoted market price. Quoted market price.

rated and unrated credit exposures. rated and unrated credit exposures.

reacquired rights. reacquired rights.

ready access. ready access.

Realisable value. Realisable value.

realisation of assets. realisation of assets.

Reasonable estimate. Reasonable estimate.

reasonably possible. reasonably possible.

reassessment. reassessment.

Reassessment of Embedded Derivatives. Reassessment of Embedded Derivatives.

rebates. rebates.

Rebuttable presumption. Rebuttable presumption.

Receivables. Receivables.

Reclassification adjustments. Reclassification adjustments.

recognised financial instruments. recognised financial instruments.

Recognition. Recognition.

recognition as an expense. recognition as an expense.

Recognition criteria. Recognition criteria.

Reconciliation. Reconciliation.

reconciliation period. reconciliation period.

Recoverability. Recoverability.

recoverable. recoverable.

Recoverable amount. Recoverable amount.

Recoverable service amount. Recoverable service amount.

Redemption. Redemption.

redemption prohibition. redemption prohibition.

Refer to. Refer to.

Refinancing. Refinancing.

Reformatted (IAS). Reformatted (IAS).

refund or a reduction in future contributions. refund or a reduction in future contributions.


37/49

regular way purchase or sale. regular way purchase or sale.

Regulator. Regulator.

rehabilitate-operate-transfer. rehabilitate-operate-transfer.

Reimbursement. Reimbursement.

reinsurance contract. reinsurance contract.

Reinsurer. Reinsurer.

Reinvestment of dividends. Reinvestment of dividends.

Related parties. Related parties.

Related Party Disclosures. Related Party Disclosures.

Related party transaction. Related party transaction.

Relevance. Relevance.

Reliability. Reliability.

reliability exception. reliability exception.

reliability exception. reliability exception.

reliable. reliable.

reliable measurement test. reliable measurement test.

reload feature. reload feature.

reload option. reload option.

Remeasurement. Remeasurement.

Remuneration of key management Personnel. Remuneration of key management Personnel.

remuneration package. remuneration package.

Rendering of Services. Rendering of Services.

renewal rights. renewal rights.

Reorganisations. Reorganisations.

repairs and maintenance. repairs and maintenance.

Repayment. Repayment.

Replacement cost of an asset. Replacement cost of an asset.

repledge. repledge.

Reportable segment. Reportable segment.

Reporting currency. Reporting currency.

Repor ting Currency- Measurement and Presentat ion o f F inancial Statements Under IAS 21 and IAS 29 . Repor ting Cur rency- Measurement and Presentat ion o f F inancial Statements Under IAS 21 and IAS 29 .

Reporting Currency Translation from Measurement Currency to Presentation. Reporting Currency Translation from Measurement Currency to Presentation.

Currency. Currency.

Reporting date. Reporting date.

Reporting enterprise. Reporting enterprise.

reporting entity. reporting entity.

Reporting package. Reporting package.

Reporting period. Reporting period.


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representational faithfulness. representational faithfulness.

Repurchase agreement. Repurchase agreement.

requirements. requirements.

Research. Research.

Reserve. Reserve.

residual cost. residual cost.

residual interest. residual interest.

Residual value. Residual value.

Resolution of the IASBWithdrawal of IAS 15 by the Board. Resolution of the IASBWithdrawal of IAS 15 by the Board.

Restatement. Restatement.

restoration. restoration.

restricted shares. restricted shares.

Restrictions on transferred assets. Restrictions on transferred assets.

Restructuring. Restructuring.

Restructuring provision. Restructuring provision.

Result. Result.

Retail method. Retail method.

Retail store chain. Retail store chain.

Retained earnings. Retained earnings.

retained profit. retained profit.

retired. retired.

Retirement benefit plans. Retirement benefit plans.

retirement benefits. retirement benefits.

retroactive classification. retroactive classification.

Retrospective application. Retrospective application.

Retrospective restatement. Retrospective restatement.

return on an asset. return on an asset.

Return on investment. Return on investment.

Return on plan assets (of an employee benefit plan). Return on plan assets (of an employee benefit plan).

Revaluation. Revaluation.

Revaluation reserve. Revaluation reserve.

Revaluation surplus. Revaluation surplus.

Revalued amount of an asset. Revalued amount of an asset.

Revenue. Revenue.

RevenueBarter Transactions Involving Advertising Services. RevenueBarter Transactions Involving Advertising Services.

Reversal. Reversal.

Reverse acquisition. Reverse acquisition.

Reverse share split. Reverse share split.


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Revised (IAS). Revised (IAS).

Rewards associated with a leased asset right of first refusal. Rewards associated with a leased asset right of first refusal.

Right of set-off. Right of set-off.

right to explore. right to explore.

Rights issue. Rights issue.

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabili tation Funds. Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabil itat ion Funds.

Risk. Risk.

Risk exposure. Risk exposure.

risk of divergence. risk of divergence.

risks and rewards of ownership. risks and rewards of ownership.

Risks associated with a leased asset. Risks associated with a leased asset.

Roll back. Roll back.

Roll forward. Roll forward.

roll-ups. roll-ups.

Royalty. Royalty.

sabbatical leave. sabbatical leave.

Sale. Sale.

Sale and leaseback transaction. Sale and leaseback transaction.

SARs. SARs.

Scope. Scope.

Secondary segment information. Secondary segment information.

Securities. Securities.

Securitisation. Securitisation.

Segment. Segment.

Segment accounting policies. Segment accounting policies.

Segment accounting policies. Segment accounting policies.

Segment assets. Segment assets.

Segment expense. Segment expense.

Segment liabilities. Segment liabilities.

Segment manager. Segment manager.

Segment Reporting. Segment Reporting.

Segment result. Segment result.

Segment revenue. Segment revenue.

self-constructed asset. self-constructed asset.

Self-insurance. Self-insurance.

Selling costs. Selling costs.

selling price. selling price.

Sensitivity. Sensitivity.


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Sensitivity analysis. Sensitivity analysis.

separability. separability.

separable assets. separable assets.

separate financial statements. separate financial statements.

separate liability. separate liability.

separately identifiable. separately identifiable.

Service Concession Arrangement. Service Concession Arrangement.

Service cost. Service cost.

service date. service date.

service mark. service mark.

services as consideration. services as consideration.

Services rendered as consideration. Services rendered as consideration.

Servicing liabilities. Servicing liabilities.

Servicing rights. Servicing rights.

Set of financial statements. Set of financial statements.

Set-off, legal right of. Set-off, legal right of.

Settle net = Net settlement. Settle net = Net settlement.

Settlement. Settlement.

Settlement (of employee benefit obligations). Settlement (of employee benefit obligations).

Settlement date. Settlement date.

settlement date accounting. settlement date accounting.

settlement provision. settlement provision.

Settlement value. Settlement value.

severally liable. severally liable.

Shall comply with. Shall comply with.

Share. Share.

share appreciation rights. share appreciation rights.

share buy-back arrangements. share buy-back arrangements.

share call options. share call options.

Share capital. Share capital.

Share Capital - Reacquired Own Equity Instruments (Treasury Shares). Share Capital - Reacquired Own Equity Instruments (Treasury Shares).

Share consolidation. Share consolidation.

share option. share option.

Share option plan. Share option plan.

Share premium. Share premium.

Share split. Share split.

share the same risk. share the same risk.

Share warrant. Share warrant.


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Share-based Payment. Share-based Payment.

share-based payment arrangement. share-based payment arrangement.

share-based payment awards. share-based payment awards.

share-based payment transaction. share-based payment transaction.

Shareholder. Shareholder.

Shareholders' equity. Shareholders' equity.

Short seller. Short seller.

Short-term employee benefits. Short-term employee benefits.

SIC. SIC.

Significant influence. Significant influence.

Single product enterprise. Single product enterprise.

Sinking fund. Sinking fund.

small- and medium-sized practices (SMPs). small- and medium-sized practices (SMPs).

Social security. Social security.

Social security contribution. Social security contribution.

Software. Software.

Solvency. Solvency.

sources of replacement financing. sources of replacement financing.

SPE. SPE.

Special purpose entity. Special purpose entity.

specific identification of costs. specific identification of costs.

speculative grade. speculative grade.

Spin-off. Spin-off.

spot exchange rate. spot exchange rate.

stand-alone basis. stand-alone basis.

stand-alone derivative. stand-alone derivative.

stand-alone entity. stand-alone entity.

Standard cost method. Standard cost method.

standard-setting. standard-setting.

standard-setting bodies. standard-setting bodies.

stand-by credit facilities. stand-by credit facilities.

Standby letters of credit. Standby letters of credit.

Standing Interpretation Committee. Standing Interpretation Committee.

stapling arrangement. stapling arrangement.

start-up costs. start-up costs.

state-controlled entities. state-controlled entities.

State plans. State plans.

Statement of cash flows = Cash flow statement. Statement of cash flows = Cash flow statement.


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Statement of changes in equity. Statement of changes in equity.

Statement of compliance with IFRSs. Statement of compliance with IFRSs.

statement of comprehensive income. statement of comprehensive income.

statement of financial position. statement of financial position.

Statement of income = Income statement. Statement of income = Income statement.

Stewardship of management. Stewardship of management.

Stipulations on transferred assets. Stipulations on transferred assets.

stock exchange listing. stock exchange listing.

Stop-loss. Stop-loss.

straight debt. straight debt.

straight-line method. straight-line method.

stress test. stress test.

subsequent gain. subsequent gain.

Subsidiary. Subsidiary.

Subsidies. Subsidies.

Substance over form. Substance over form.

substantive agreement. substantive agreement.

Substantively enac

Termeni din ifrs

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