խումբ

A group of seven major industrialized countries whose heads of state met annually from 1976 to 1997 in summit meetings to discuss economic and political issues. The seven are ...

հետազոտություն

Financial services; Accountancy

Original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understanding.

վերագնահատում

Financial services; Accountancy

Restatement of assets and liabilities.

բարձրագույն կառավարման մարմին

Financial services; Accountancy

Those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether ...

գործառնական ցիկլ

Financial services; Accountancy

The time between the acquisition of assets for processing and their realisation in cash or cash equivalents.

սեփականատերեր

Financial services; Accountancy

In IFRS 3 owners is used broadly to include holders of equity interests of investor-owned entities and owners or members of, or participants in, mutual entities.

հավանական շահույթ

Financial services; Accountancy

More likely than not. IFRS 5.A, The residual amount that remains after expenses (including capital maintenance adjustments, where appropriate) have been deducted from income. Any ...