Muhasebe Terimleri

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[Amount] recoverable Amounts recognised (in the balance sheet and income statement) Accelerated depreciation allowances Acceptable under IFRSs Accountability of management Accounting Accounting acquiree Accounting and Reporting by Retirement Benefit Plans Accounting arbitrage Accounting estimate Accounting for Government Grants and Disclosure of Government Assistance Accounting for inventories Accounting for Investments in Associates Accounting for revenue and associated expenses Accounting income Accounting mismatch Accounting model Accounting period Accounting policies Accrual accounting assumption Accumulated depreciation Accumulated profit or loss Accumulating compensated absences Achieve comparability Acquired entity Acquired goodwill Acquired in a business combination Acquiree Acquirer Acquisition Acquisition date Acquisition method Active market Active use Actively marketed Actuarial assumptions Actuarial gains and losses Actuarial present value of promised retirement benefits Actuarial valuation Actuarial valuation method Additional comparative information Additional consideration Additional disclosure Additional Exemptions for First-Time Adopters Adjust for consolidation procedures Adjusted fair value Adjusted weighted-average shares Adjusting event (after the balance sheet date) Adjusting event after the reporting period Adjustment Administrative expenses Admission fees Advance Adverse economic consequences Adverse event After-tax amount Agency Aggregate Aggregation Aggregation criteria Agreement date Agreements for the construction of real estate Agreements in progress Agricultural activity Agricultural produce Agriculture Allocation Allocation method Allowance Allowance account Allowed alternative treatment American share option Amortisation Amortisation method Amortisation period Amortised cost Amortised cost of a financial asset or financial liability Amortising interest rate swap Amount of inventories Amount payable Amount per share Amounts recognised [in the statement of financial position or in the statement of comprehensive income] Analysis Annual leave Annual periods Annuitant Annuitisation Annuity Antidilution Antidilutive Appendix Applicability Application guidance Application of requirements Application supplement Applying the Restatement Approach Under IAS 29 Financial Reporting in Hyperinflationary Economies Appraisal Arm’s length transaction Artistic-related intangible assets Asking price Assess Assessing control Asset Asset exchange transactions Asset-specific performance risk Assets acquired Assets held by a long-term employee benefit fund Assets retired from active use Associate Audit report Authorise [financial statements for issue] Available-for-sale financial assets Award credits Back-out Balance sheet Balance sheet date Balance sheet liability method Bank Bank overdraft Bankruptcy Bargain purchase Basic earnings per share Basic loan features Basis adjustment Basis for Conclusions Basis point Bearer biological asset Benchmark treatment Beneficial contracts Beneficiary Benefit Benefit improvements Benefit obligation Benefit to users Best estimate Bias Bid bonds Bid price Bid-ask spread Bifurcation methodology Binding sale agreement Binomial Biological asset Biological transformation Black-Scholes-Merton formula Board of directors Bond Bonus issue Bonus plan Book of contracts Book value Borrower Borrowing Costs Bottom-up test Brand Build-operate-transfer Business Business combination involving entities or businesses under common control Business Combinations Business Combinations – Subsequent Adjustment of Fair Values and Goodwill Initially Reported Business Combinations- “Date of Exchange” and Fair Value of Equity Instruments Business Combinations-Classification either as Acquisitions or Unitings of Interests Business model Business segment Business unit Buying segment By class of financial asset By-product Call options Callable Cap Capital Capital appreciation Capital approach Capital asset pricing model Capital contribution Capital expenditure Capital gain Capital maintenance Capital maintenance adjustment Capitalisation Capitalisation of interest Capped interest rate Capping mechanism Carried at cost Carry forward Carrying amount Cash Cash alternative Cash basis Cash equivalents Cash flow Cash flow hedge Cash flow projections Cash flow risk Cash flow statement = Statement of cash flows Cash Flow Statements Cash flows Cash generating unit Cash inflow Cash instrument hedging Cash on hand Cash outflow Cash payments Cash price equivalent Cash proceeds Cash surrender value Cash-settled share option Cash-settled share-based payment transaction Catastrophe bond Catastrophe provisions Cedant Certificates of deposit Cessation (of capitalisation) Change in accounting estimate Changes in Existing Decommissioning, Restoration and Similar Liabilities Chief executive officer Chief operating decision maker Claim Claims development Class A preference share Class of assets Class of financial assets Class of financial instruments Class of property, plant and equipment Classification Classification of Financial Instruments – Contingent Settlement Provisions Classification of inventory Classification of rights issues Clean-up call Close members of the family of the individual Closely related Closing market prices Closing rate Co-operative Collar Collateral Collateralised (asset, borrowing) Collectability Collection Collection date Collective marks Collective power Combined instrument Commencement Commencement of the lease term Commercial loans Commercial paper facilities Commercial substance Commercially viable quantities of mineral resources Commission Commitment Commitment date Commitment fee Commodity Comparability Comparability over time Comparable interim period Comparative balance sheet Comparative information Comparative statement of financial position Compensated absences Compensation Competitive harm exemption Complementary assets Complete set of financial statements Completeness Compliance with International Accounting Standards Component Component of an entity Components of equity Compound financial instrument Compound financial instruments Compound instrument Concentration of (credit etc) risk Confidence level Configuration of the cash flows Consensus Consequential amendment Consideration Consistency – Alternative Methods Consistency – Capitalisation of Borrowing Costs Consistency – Different Cost Formulas for Inventories Consolidated and Separate Financial Statements Consolidated balance sheet Consolidated financial statements Consolidated Financial Statements and Accounting for Investments in Subsidiaries Consolidated group Consolidated statement of financial position Consolidation Consolidation adjustments Consolidation and Equity Method – Potential Voting Rights and Allocation of Ownership Interests Consolidation purposes Consolidation—special purpose entities Construction contract Construction Contracts Construction or upgrade services Constructive obligation Consumer price index Contingency Contingent asset Contingent consideration Contingent consideration arrangement Contingent liability Contingent rent Contingent settlement provision Contingent share agreement Contingently issuable ordinary shares Contingently issuable shares Continuing involvement Continuing involvement approach Continuing operations Contract Contract-based intangible assets Contracts that may be settled in (ordinary) shares or cash Contractual arrangement Contractual cash flows Contractual completion Contractual maturity analysis Contractual obligation Contractual right to receive the cash flows Contractual rights Contractual terms and conditions Contractual-legal criterion Contractually linked instruments Contributed equity Contribution Contributor Control Control (of an asset) Control (of an enterprise) Control (of an entity) Control number Controlled entity Convenience translation Convergence Conversion factor Conversion option Convertible bonds Convertible debt Convertible instruments Convertible preference share Copyright Core goodwill Corporate assets Corridor Cost Cost formula Cost method Cost model 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 similar asset Cost of an investment Cost of an investment in a subsidiary, jointly controlled entity or associate Cost of conversion Cost of inventories Cost of inventories of a service provider Cost of purchase Cost plus contract Cost plus method Cost recovery approach Cost-based measurement Costs of conversion Costs of disposal Costs of Modifying Existing Software Costs to sell Counterparty Country of domicile Country of incorporation or residence Coupon Create or enlarge an accounting mismatch Credit derivative default product Credit enhancements Credit exposures Credit facilities Credit insurance contract Credit quality Credit risk Credit spread Creditors Creditworthiness Criteria for recognising Cross-reference CTDs Cumulative additional depreciation Cumulative interest accreted Cumulative preference dividends Cumulative translation differences Currency risk Currency translation Currency units Current asset Current cost Current cost approach Current investment Current liabilities Current offer price Current service cost Current tax Curtailment Cushions Customer list Customer Loyalty Programmes Customer relationship intangible assets Database Date of acquisition Date of exchange Date of transition to IFRS Dealing securities Death benefit Debt Debt for equity swaps Debt instrument Debt securities Debt-to-adjusted capital ratio Debt-to-equity ratio Decision tree Decision-useful information Decommissioning Decommissioning costs Decommissioning funds Decommissioning obligations Decommissioning, Restoration and Environmental Rehabilitation Funds Deductible temporary difference Deemed cost Defer Deferral method Deferred acquisition costs Deferred income Deferred policy acquisition costs Deferred tax Deferred tax assets Deferred tax income Deferred tax liabilities Deficit balance Defined benefit liability Defined benefit obligation Defined benefit obligation (present value of) Defined benefit plan Defined benefit plans Defined contribution plans Demand amount Demand deposits Demand feature Demerger Demonstrably committed Deposit account Deposit accounting Deposit component Depreciable amount Depreciable assets Depreciable replacement cost approach Depreciation Depreciation methods Derecognise (a financial instrument) Derecognition Derivative Derivative assets Derivative features Derivative financial instruments Derivative liabilities Designated and effective hedging instrument Designation as at fair value through profit or loss Determination of cost Determining Whether an Arrangement Contains a Lease Development Development costs Diluted earnings per share Dilution Dilutive effect Dilutive potential ordinary shares Diminishing balance method Direct insurance contract Direct labour Direct method of reporting cash flows from operating activities Direct operating expenses Directly attributable Directors Disaggregated information Disclose Disclosure Disclosure and presentation Disclosure approach Disclosure of government assistance Disclosure requirement Disclosure – Service Concession Arrangements Disclosures in the Financial Statements of Banks and Similar Financial Institutions Discontinued (operations) Discontinued operation Discontinuing operation discontinuing operation) Discount rate Discounted basis Discounted basis (on a) Discounted cash flow projections Discounting Discretionary participation feature Disposal consideration Disposal group Disposal plan Disposal transaction Dissenting opinion Distributions of Non-Cash Assets to Owners Dividend yield Dividends Domain name Doubtful debts Downstream transactions Dual listed corporation Dual trigger contract Earlier application is encouraged Earnings Earnings contingency Earnings per share Earnings Per Share – Financial Instruments and Other Contracts That May Be Settled in Shares Earnings – diluted Economic benefits Economic characteristics and risks Economic decision-making needs of users Economic life Effect of assumed conversions Effective date Effective interest method Effective interest rate Effects of Changes in Foreign Exchange Rates Elements of cost of exploration and evaluation assets Eligibility conditions Eligible for capitalisation Eligible hedged items Elimination of Unrealised Profits and Losses on Transactions with Associates Embedded derivative Embedded prepayment penalties Employee benefits Employee share ownership plan Employee share purchase plan Employee turnover rates Employees and others providing similar services Employer payroll taxes and insurance contributions Enactment End of reporting period End of the reporting period Enforcement of covenants Enhanced disclosure Enterprise Enterprises whose shares are (not) publicly traded Entities whose debt or equity securities are publicly traded Entity Entity-specific value Environmental obligations Equal prominence Equalisation provisions Equity Equity accounting method – recognition of losses Equity balances Equity capital Equity compensation benefits(=stock (=share) compensation benefits) Equity compensation plans (=share (=stock) compensation plans) Equity component Equity holders Equity index Equity instrument Equity instrument granted Equity interests Equity issue Equity method Equity securities Equity – costs of an equity transaction Equity-settled share-based payment transaction Estimated costs Estimated future cash flows European share option Evaluating the Substance of Transactions Involving the Legal Form of a Lease Event-driven fair value measurements Events After the Balance Sheet Date Events after the reporting period Events occurring after the balance sheet date Eventual recipients Evidence of impairment Exchange difference Exchange of assets Exchange rate Exchange transaction Executory contract Exemptions Exercise date Exercise of rights Exercise price Existing liability Expected value Expenditure Expenses Experience account Experience adjustments Expiry date Explicit and unreserved statement of compliance Exploration and evaluation assets Exploration and evaluation expenditures Exploration for and Evaluation of Mineral Resources Exposure draft Expropriation of major assets Extinguishing Financial Liabilities with Equity Instruments Extraordinary items Face (of financial statements or notes) Fair presentation Fair value Fair value gains and losses Fair value hedge Fair value less costs to sell Fair value measurement Fair value model Faithful representation Fees Fellow subsidiary Fidelity bonds Fiduciary activities Fiduciary capacity FIFO FIFO formula Finance lease Finance lease obligations Financial asset Financial asset or financial liability at fair value through profit or loss Financial asset or liability held for trading Financial assets acquired at a discount that reflects incurred credit losses Financial capital Financial conglomerate Financial guarantee Financial guarantee contract Financial institution Financial instruments Financial instruments puttable at fair value Financial Instruments: Disclosure and Presentation Financial Instruments: Disclosures Financial Instruments: Presentation Financial Instruments: Recognition and Measurement Financial liability Financial liability at fair value through profit or loss Financial performance Financial position Financial reporting Financial Reporting in Hyperinflationary Economies Financial Reporting of Interests in Joint Ventures Financial review Financial risk Financial service fees Financial statements Financial year-to-date basis Financing activities Financing device Finder’s fees Finished good Firm commitment Firm purchase commitment Firm sales contracts First IFRS financial statements First IFRS reporting period First-in, first-out First-time adopter First-time adoption First-time Adoption of International Financial Reporting Standards First-time application First-time Application of IASs as the Primary Basis of Accounting Fixed asset Fixed coupon rate Fixed price contract Fixed production overheads Flat yield curve Floating rate Floor For consolidation purposes Forecast Forecast transaction Foreign currency Foreign currency borrowing Foreign currency derivative Foreign currency derivatives Foreign currency exchange prices Foreign currency transaction Foreign currency translation reserve (FCTR) Foreign entity Foreign exchange contract Foreign exchange differences Foreign exchange rates Foreign Exchange – Capitalisation of Losses Resulting from Severe Currency Devaluations Foreign operation Forgivable loans Former subsidiary Forward contract Forward coupon rate Forward purchase contract Forward repurchase agreement Framework Framework for the Preparation and Presentation of Financial Statements Franchise fee Frozen credit spread method Full fair value Fully proportionate (pro rata) share of the cash flows Function of expense Functional currency Fundamental errors Fundamental Errors and Changes in Accounting Policies Funded amount Funding Funding (of post-employment benefits) Funding (of retirement benefits) Future cash flow Future economic benefit Futures contract GAAP Gain on disposal Gains General purchasing power approach General purpose financial statements General recognition principle Geographical segments Going concern Goodwill Governing board Governing body Governing charter Government Government assistance Government Assistance – No Specific Relation to Operating Activities Government Grants Government guarantee Government-related entity Grant date Grantor Grants related to assets Grants related to income Gross investment in the lease Gross margin Gross profit Group Group administration (employee benefit) plans Group and Treasury Share Transactions Group Cash-Settled Share-Based Payment Transactions Group insurance contract Group of assets Group of biological assets Group of similar financial assets Grouping of assets Guarantee Guarantee amount Guarantee fund Guaranteed benefits Guaranteed element Guaranteed residual value Guarantor Harmonise Harvest Hedge accounting Hedge effectiveness Hedged item Hedges of a Net Investment in a Foreign Operation Hedging Hedging instrument Hedging relationship Hedging reserve Held for resale Held for sale Held for trading Held-to-maturity investment Higher level parent entity Highly probable Hire-purchase contract Historical cost Historical loss experience Historical summaries Historical waste Holding company Host contract Host instrument Hybrid contract Hybrid instrument Hyperinflation Hyperinflationary economies IAS IAS 19- The Limit on a Defined Benefit Asset, Minimum Funding Requirements and Their Interaction IASC IASC Foundation Constitution IASCF Identifiability Identifiable Identifiable asset IFAC IFRIC IFRS IFRS 2- Group and Treasury Share transactions IFRS-compliant Illustrative example Impairment Impairment loss Impairment of assets Impairment test Implementation guidance Import duties Impracticability exemption Impracticable Improvements to IFRSs Imputed rate of interest In the money In-substance defeasance Incentives Inception of the lease Incidental income Incidental operations Income Income approach Income statement = Statement of income Income statement liability method Income Tax Income tax expense Income Taxes Income Taxes – Changes in the Tax Status of an Enterprise or Its Shareholders Income Taxes – Recovery of Revalued Non- Depreciable Assets Increasing rate preference shares Incremental borrowing rate of interest (lessee’s) Incremental costs Incremental share Indemnification assets Indication of an impairment Indicator [of impairment] Indirect method of reporting cash flows from operating activities Individual asset Individual financial statements Induced conversion Industry segments Inflation Information Reflecting the Effects of Changing Prices Initial classification Initial direct costs Initial disclosure event (for a Initial measurement Initial public offering Initial recognition Instrument-by-instrument approach Insurable interest Insurance agency commissions Insurance assets Insurance company Insurance contract Insurance contracts Insurance enterprise Insurance liability Insurance obligations Insurance risk Insurance swaps Insured event Insurer Intangible asset Intangible Assets Intangible Assets – Web Site Costs Integral foreign operation Interest Interest cost (for an employee benefit plan) Interest rate implicit in a lease Interest rate implicit in the lease Interest rate risk Interest rate strip Interest rate swap Interest-only strip Interest-only strip receivable Interests in Joint Ventures Interim financial report Interim Financial Reporting Interim financial reporting and impairment Interim financial statements Interim period Intermediate or ultimate parent entity Internal rate of return Internal risk transfer Internally generated Internally generated goodwill International Accounting Standard International Accounting Standards Committee International Accounting Standards Committee Foundation International Federation Of Accountants International Financial Reporting Interpretations Committee International Financial Reporting Standard Intragroup Intragroup payment arrangement Intragroup transaction Intrinsic value Introduction of the Euro Inventories Inverse floating interest rate Investee Investing activities Investment Investment contract Investment enterprise Investment entity Investment grade Investment performance Investment property Investment retained Investment securities Investment tax credits Investment-linked insurance funds Investments in Associates Investor Investor in a joint venture Investor-owned entity Involuntary liquidation Irrevocable commitments Issued capital Issued shares Issuing entity Item Item by item basis Item of inventory Joint control Joint venture Joint working group Jointly Controlled Entities – Non-Monetary Contributions by Venturers Jointly controlled entity Jurisdiction Key management personnel Larger financial asset Last-in, first-out Lease Lease term Leaseback Leased assets Leasehold interest Leases Legal entity Legal merger Legal obligation Legal parent Legal release Legal rights Legal subsidiary Legally enforceable right Legislative requirement Lender Lessee Lessee’s incremental borrowing rate of interest Lessor Letters of credit Level of serviceability Leverage Leveraged written option Liabilities Arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment Liabilities assumed Liability Liability adequacy test Liability component Liability issue Licence fee Licensing agreement Life-contingent annuity LIFO Like transactions and events in similar circumstances Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters Line item Line of business Liquid assets Liquidity Liquidity presentation Liquidity risk Litigation settlements Loan Loan asset Loan commitment Loan sub-participation Loans and advances Loans and receivables Loans and receivables originated by the enterprise Loans payable Loans payable in default Long-term employee benefits Long-term investment Look through Look through approach Loss event Loss of control Loss per share Loss recognition test Loss sharing arrangement Losses Lower level parent Majority interest Managed on a contractual yield basis Management Management approach Management commentary Management intentions Margin Market condition Market price Market rate of interest Market risk Market value Marketable Marketing-related intangible assets Mask works Master netting arrangement Matching of costs with revenues Material Material adjustments Material errors Material omissions Materiality Matrix approach Matrix presentation Matrix form of organisation Maturity Maturity value Measured at fair value through other comprehensive income Measurement Measurement bases Measurement date Measurement of change Measurement or recognition inconsistency Measuring interim income tax expense Membership fees Members’ shares Members’ Shares in Co-operative Entities and Similar Instruments Merchandise Merger Method of accounting Mid-market price Minerals and mineral products Minimum funding contributions Minimum funding requirement Minimum lease payments Minority interest Mismatch Misstatement Mitigating device Mixed attribute approach Monetary asset Monetary items Monetary items (monetary assets; monetary financial assets and financial liabilities; monetary financial instruments) Monitor compliance Mortality risk Multi-employer (benefit) plans Multi-employer plans (for an employee benefit plan) Multiple arrangements Multiple embedded derivatives Mutual cooperative entity Mutual entity Mutual fund Mutual insurance company National requirements Nature of expense method Negative goodwill Negotiable paper Net assets Net assets available for benefits Net basis Net cash-settled option Net disposal proceeds Net exchange differences Net identifiable assets Net income Net investment hedge Net investment in a foreign entity Net investment in a foreign operation Net investment in a lease Net loss Net monetary position Net position Net profit Net profit or loss [for the period] Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies Net realisable value Net selling price Net settlement = Settle net Neutrality Newly acquired asset Next most senior parent Non- adjusting event [after the balance sheet date] Non-adjusting event after the reporting period Non-bank financial service firm Non-cancellable lease Non-cash assets Non-cash collateral Non-cash items Non-cash transactions Non-controlling interest Non-controlling interests Non-coterminous year-ends Non-current assets Non-current assets (or disposal groups) as held for distribution to owners Non-current Assets Held for Sale and Discontinued Operations Non-current liabilities Non-depreciable assets Non-derivative Non-derivative contract Non-discretionary Non-discretionary employee profit- sharing plan Non-financial assets Non-linearities Non-marketable securities Non-monetary asset Non-monetary government grants Non-owner changes in equity Non-puttable ordinary shares Non-reciprocal distributions of assets Non-redeemable Non-refundable purchase taxes Normal capacity of production facilities Not-for-profit organizations Notes (receivable/payable) Notional amount Objective Obligating event Obligation Obligations for removal and restoration Observable (benchmark) interest rate Observable markets Observed (benchmark) interest rate Observed market price Obsolescence Obtaining or losing control Offer price Offset Offsetting One-step approach One-way reclassification Onerous contract Onerous minimum funding requirements Ongoing access Opening balance Opening IFRS balance sheet Opening IFRS statement of financial position Operating activities Operating cycle Operating decisions Operating lease Operating Leases—Incentives Operating Segments Operator Option Option contract Option pricing model Options, warrants and their equivalents Ordinary activities Ordinary course of business Ordinary equity holders Ordinary share Original asset Original cost Originate and hold’ business model Originated loan approach Originated loans and receivables Origination costs Originator of the financial asset Other components of equity Other comprehensive income Other long-term employee benefits Other price risk Out of the money Outreach programme Outright sale Outsourcing arrangements Outsourcing provider Over-the-counter market Overheads Own credit risk Owner Owner changes in equity Owner-occupied property Owners Ownership interest Owners’ equity Paid in capital Parent Parent-subsidiary relationship Partial disposal Partially-owned subsidiary Participants [in a pension plan] Participating equity instruments Pass-through arrangement Past business combination Past due Past event Past service cost Payables Pension Pension liability Pension scheme Percentage of completion method Performance Performance (=Financial performance) Performance conditions Period of service Period-certain annuity Period-specific effects Perpetual debt instruments Persistency bonus Personnel Phantom shares Physical capital Plan assets (of an employee benefit plan) Plan commitment date Plan to sell the controlling interest in a subsidiary Pledged as collateral Policyholder Pooling of interest method Portfolio Portfolio Hedge of Interest Rate Risk Portfolio transfer Post-employment benefit plans Post-employment benefits Post-tax profit or loss Post-vesting transfer restriction Potential ordinary share Potential voting rights Practical ability to sell the asset Pre-combination Preface to International Financial Reporting Interpretations Committee Preface to International Financial Reporting Standards Preference dividend Preference share Premium Preparation and Presentation of Financial Statements Preparers Prepayment risk Prepayments Prepayments of future contributions Present obligation Present value Present value of a defined benefit obligation Presentation Presentation currency Presentation of Financial Statements Previous GAAP Price earnings ratios Price index Price risk Primary basis of accounting Primary economic environment Primary financial instruments Primary objective Primary reporting format Principal amount Principal-only strip Principles-based approach Prior period error Private entity Privatisation Pro forma Pro rata basis Pro rata share of the net assets Probability recognition criterion Probable Probable maximum loss Product warranty obligations Production overheads Production process Profit Profit after tax Profit allowance Profit before tax Profit or loss Profit sharing Progress billing Progress payment Prohibitions Projected unit credit method Promissory notes Property interest Property revaluation Property, plant and equipment Property, Plant and Equipment – Compensation for the Impairment or Loss of Items Property, Plant and Equipment – Major Inspection or Overhaul Costs Proportionate consolidation Proportionate interest Proposed improvements Prospective application Provision Provisional value Provisions, Contingent Liabilities and Contingent Assets Proxy Prudence Prudential supervisors Public accountability Public entity Public sector Public securities markets Public-to-private’ service concession arrangement Publicly quoted entity Publish what you pay campaign Published price Purchase consideration Purchase method Purchase price Purchased option hedging instrument Purchased options Put option Puttable Puttable Financial Instruments and Obligations Arising on Liquidation Puttable instrument Qualify for recognition/derecognition Qualifying asset Qualifying insurance policy Qualitative characteristics Quantitative disclosures Quoted equity instrument Quoted market price Rated and unrated credit exposures Reacquired rights Reacquisition provision Readily obtainable assets Realisable value Reasonable estimate Reasonably possible Reassessment Reassessment of Embedded Derivatives Rebates Rebuttable presumption Receivables Reclassification adjustments Reclassification date Recognised financial instruments Recognition Recognition as an expense Recognition criteria Reconciliation Recourse loan Recoverability Recoverable Recoverable amount Recycling Redemption Redemption amount Redemption price Redemption prohibition Refinancing Reformatted Reformatted (IAS) Refund or a reduction in future contributions Regular way purchase or sale Regulator Rehabilitate-operate-transfer Reimbursement Reinsurance assets Reinsurance contract Reinsurer Reinvestment of dividends Related parties Related Party Disclosures Related party transaction Relevance Reliability Reliability exception Reliable measurement test Reload feature Reload option Remeasurement Removal of accounts provision Rendering of services Renewal rights Reorganisations Repackaging Repairs and maintenance Repayment Replacement award Replacement cost of an asset Repledge Reportable segment Reporting currency Reporting Currency – Measurement And Presentation of Financial Statements Under IAS 21 and IAS 29 Reporting Currency – Translation from Measurement Currency to Presentation Currency Reporting date Reporting enterprise Reporting entity Reporting package Reporting period Representational faithfulness Repurchase agreement Repurchase transactions Research Reserve Residual cost Residual interest Residual value Resolution of the IASB – Withdrawal of IAS 15 by the Board Restatement Restricted shares Restructuring Restructuring provision Result Retail method Retail store chain Retained earnings Retained profit Retirement benefit plans Retroactive classification Retrospective application Retrospective restatement Return on investment Return on plan assets (of an employee benefit plan) Revaluation Revaluation reserve Revaluation surplus Revalued amount of an asset Revenue Revenue—Barter Transactions Involving Advertising Services Reversal Reverse acquisition Reverse share split Revised Revised (IAS) Revoke a designation Rewards associated with a leased asset Right of first refusal Right of set-off Right to explore Rights issue Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds Risk Risk exposure Risk of divergence Risk-free interest rate Risks and rewards Risks and rewards of ownership Risks associated with a leased asset Roll back Roll forward Royalty Sale Sale and leaseback transaction SARS Scope Scope of IFRS 2 Secondary segment information Securities Securitisation Segment Segment assets Segment expense Segment manager Segment profit or loss Segment Reporting Segment result Segment revenue Self-constructed asset Self-insurance Selling price Sensitivity analysis Separability Separability criterion Separable assets Separate financial statements Separate liability Separately identifiable Service Concession Arrangement Service cost Service date Service mark Servicing asset Servicing costs Servicing liabilities Servicing liability Servicing rights Set of financial statements Set-off, legal right of Settle net = net settlement Settlement Settlement (of employee benefit obligations) Settlement date Settlement date accounting Settlement provision Settlement value Severally liable Shadow accounting Share Share appreciation rights Share buy-back arrangements Share call options Share capital Share Capital – Reacquired Own Equity Instruments (Treasury Shares) Share consolidation Share option Share option plan Share premium Share split Share warrant Share-based Payment Share-based payment arrangement Share-based payment awards Share-based payment transaction Shareholder Shareholders’ equity Short seller Short-term employee benefits SIC Significant influence Single product enterprise Sinking fund Social security Social security contribution Solvency SPE Special purpose entity Specific identification of costs Specifically identified cash flows Speculative grade Spin-off Sponsoring employers Spot exchange rate Spot foreign exchange risk Spot rate Stand-alone basis Stand-alone derivative Stand-alone entity Stand-by credit facilities Standard cost method Standby letters of credit Standing Interpretation Committee Start-up costs State (employee benefit) plan State-controlled entities Stated or implied substantive terms Statement of cash flows = cash flow statement Statement of changes in equity Statement of compliance with IFRSs Statement of comprehensive income Statement of financial position Statement of income = income statement Step-by-step method Stepped interest Stewardship of management Stock exchange listing Stop-loss (Reinsurance) Straight debt Straight-line method Stress test Subsequent gain Subsidiary Subsidies Substance over form Substantively enacted Superannuation scheme Superseded versions Supervisory non-management directors Supplier Supply agreement Surety bonds Surplus in the plan Surrender option Surrender risk Surrender values Surrogate measure Swap contract Swaption Symmetrical approach Syndication Synthetic instrument Tainting Take-or-pay contract Tangible asset Tangible fixed asset Targeted exemptions Tax Tax base Tax base of an asset or liability Tax benefit Tax effects Tax expense (tax income) Tax jurisdiction Tax liability Tax purposes Tax rate Taxable profit (tax loss) Taxable temporary difference Taxation Technical feasibility and commercial viability of extracting a mineral resource Temporary difference Tender offer Termination benefits Tests goodwill for impairment The Effects of Changes in Foreign Exchange Rates The Limit on a Defined Benefit Asset, Minimum Funding Requirements and Their Interaction Theoretical ex-rights value per share Three-category approach Time value of money Time-weighting factor To market individual units ‘off plan’ To ‘manufacture’ gains Top-down test Total comprehensive income Total return swap Trade date Trade date accounting Trade receivable Trade secret Trading financial asset or liability held – for trading Trading gains and losses Transaction Transaction costs (financial instruments) Transaction price Transfer Transfer of control Transfer of risks and rewards Transferee Transferor Transfers of assets from customers Transitional liability (defined benefit plans) Translation difference Translation method Translation of foreign currency Translation of the financial statements Translation to the presentation currency Transparency Treasury shares Triggering event Trust activities Trustee Two-class ordinary shares Two-step approach Ultimate controlling party Unallocated surplus Unamortised Unbundle Uncertain event Uncollectability Unconditional prohibitions Unconditional right to refuse redemption Underlying asset Underlying variable Understandability Underwriting year Undistributed earnings Undrawn loan commitment Undue cost or effort Unearned finance income Unearned premiums Unguaranteed residual value Uniform accounting policies Unit of account Unit of production Unit trust Unit value Unit-linking feature Uniting of interests Unquoted Unquoted equity instruments Unrecognised Unrecognised financial instruments Unsecured commercial loans Upstream transactions Useful life User [of financial statements] Users Users of financial statements Valid expectation Valuation Valuation method Valuation technique Value added statement Value in use Value-at-risk Variable production overheads Venture capital organisation Venturer Vest Vested benefits Vested employee benefits Vesting conditions Vesting period Voting rights Warrant Warranty Warranty obligation Wash sale Waterfall structure Wear and tear Weather derivatives Weighted average Weighted average cost formula Weighted average number of ordinary shares outstanding during the period Whole of life infrastructure Wholly-owned subsidiary Willing parties Wind-up Work in progress Working capital Worst-case scenario Write off Write-down Written option Year-to-date Zero-cost interest rate collar Zero-coupon government issues ‘Cost of sales’ method

Tanımlar kamuya açık IFRS sözlüğünden alıntılanmıştır; yatırım tavsiyesi değildir.