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

Servicios financieros; Contabilidad

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

վերագնահատում

Servicios financieros; Contabilidad

Restatement of assets and liabilities.

բարձրագույն կառավարման մարմին

Servicios financieros; Contabilidad

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

Servicios financieros; Contabilidad

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

սեփականատերեր

Servicios financieros; Contabilidad

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

Servicios financieros; Contabilidad

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 ...