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Fair value (ifrs definition)
| Глоссарий по инвестициям |
Ifrs defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. the ifrs definition of fair value is assumed in the inrev guidelines, except where specifically mentioned otherwise.
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Transaction, английский
- Любое событие в результате которого происходит изменение финансовой позиции организации в ходе её обычной работы. примером транзакции является осуществление покупки с помощью кредитной карты.
- (транзакция) соглашение между покупателем и продавцом, для продажи актива;
- Операция открытия/закрытия позиции.
- Экономическая операция (в снс; элементарный акт хозяйственной деятельности, совершаемый между хозяйственными единицами: производство, капиталовложения, потребление и др.; операции могут быть односторонними и двусторонними, капитальными и текущими, товарными и нетоварными, фактическими и условными, расчетными)
- A transaction is a digitally signed message authorizing some particular action associated with the blockchain. in a currency, the dominant transaction type is sending currency units or tokens to someone else; in other systems actions like registering domain names, making and fulfilling trade offers and entering into contracts are also valid transaction types.
- A data manipulation action processed by a database.
- A physical economic exchange action.
- A social economic exchange action.
- An event or condition that is recorded in asset, liability, expense, revenue, and/or equity accounts. sales to customers or purchases from vendors are examples of transactions.
- The pairing of two or more actions that are performed together as a single action; the action succeeds or fails as a whole.
- The posting or registration of a change on a document or a journal line.
- The delivery of a security by a seller and its acceptance by the buyer.
- Операция
- Language use to achieve ends rather than maintain social relationships.
- Information that entrance transfers to another computer system, either directly (via dll or other interface) or by saving it in a transfer file.
Participants, английский
Measurement, английский
- Set of operations having the object of determining a value of a quantity (1)
- Измерение. система мер.
- Измерение; замер
- The size, length, etc. of something which has been measured
- Измерение
- Обмер
- Оценка
- Измерение dust ~ измерение концентрации пыли
- Измерение. комплекс операций, имеющих целью определение значе-ния величины [32].
- The process of ascertaining the attributes, dimensions, extent, quantity, degree or capacity of some object of observation and representing these in the qualitative or quantitative terms of a data language. any empirical pursuit that places the observer outside his object of observation must consider measurement the fundamental process through which scientific constructs or models are linked to reality (->index, ->symptom). otherwise measurement is only one section in a circular process of computing a stable form. the traditional levels of measurement are nominal, ordinal, interval and ratio scales.
- The magnitude of the property of an object calibrated against one or more units of measure.
- Измерение. комплекс операций, имеющих целью определение значения величины [32].
Definition, английский
- The fidelity of a television system to the original scene.
- Also called resolution. the fidelity with which detail is reproduced by a television system ranging from a fuzzy to a sharp appearance.
- The fidelity of reproduction of the pattern edge relative to the original master
- N дефиниция, определе- ние
- A verbal representation of a concept which serves to differentiate it from related concepts and allows humans to recognize and agree on the concept.
- Description of linear demarcation sensitivity or the detail sharpness of object outline in a radiologic test image. it is a function of screen type, exposure geometry, radiation energy, and characteristics sensor (such as film).
- Описание чувствительности к линейной демаркации или четкости контуров объекта на радиологическом контрольном изображении. это зависит от типа экрана, геометрии экспозиции, энергии излучения и характеристик датчика (например, пленки).
Guidelines, английский
- Рекомендации, указания
- Руководство; методология; (методические) рекомендации
Participant, английский
- An actor who can access the ledger: read records or add records to.
- Участник
- A party that contributes to a process or assumes a role in a relationship.
- A person who is part of a conversation or conference, or a presenter or attendee in a meeting.
- A presenter or attendee in a meeting.
- A synchronization provider and its associated replica.
- A party of a funding. it usually refers to the lowest rank or smallest level of funding.
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Fair value accounting policy manual, английский
A consistent set of accounting standards for use when preparing financial statements for the institutional real estate investment community.
Facility agent, английский
In syndicated facilities (more than one lender) the facility agent is the party which acts as an agent for all lenders in dealings with the borrower.
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