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International financial reporting standards

Глоссарий ИТ-терминов
    Accounting standards that must be used as of january 1, 2005 for european union-based companies with publicly traded shares or debt, subsidiaries for which consolidated accounts must be prepared, or companies with subsidiary or associate companies of a european union-listed company.




Accounting, английский
  1. Учет (на предприятиях); счетоводство (снс); народнохозяйственный учет (смп) (в социалистических странах образует единую систему социалистического учета, включающую бухгалтерский, оперативно- технический учет и статистику; в капиталистических странах народнохозяйственный учет отсутствует, в масштабе всей экономики «национальное счетоводство» представляет вид балансовых построений), см. national accounts

  2. Бухгалтерский учет

  3. The practice of recording, classifying, summarizing, and reporting the financial consequences of accounting events.

  4. The process of tracking and/or analyzing user activities on a network by logging key data (e.g. amount of time in the network, services accessed, amount of data transferred).

  5. The bookkeeping methods involved in maintaining a financial record of business transactions and in the preparation of statements concerning the assets, liabilities, and operating results of a business. the three main accounting statements are the income statement, balance sheet, and statement of cash flows.


Consolidated, английский

Subsidiary, английский
  1. Дочерняя компания (в снс; под этим нередко понимают отечественные компании, являющиеся дочерними фирмами иностранных компаний или иностранными дочерними фирмами отечественных компаний)

  2. A company controlled by another company or corporation.

  3. A wholly or partially owned company that is part of a large corporation. a foreign subsidiary is a separately incorporated entity under the host country`s law. a subsidiary`s financial results are carried on the parent company`s books.

  4. Дочернее предприятие

  5. A company that is controlled by another company

  6. A company that is controlled by another company a company whose voting stock is more than 50% owned by another company. the company with the majority interest is called the “parent company”


Unfollow, английский
  1. Action taken by a microsoft dynamics crm user on a crm record (such as an account -€“ contoso) that stops posts about that crm record from showing up on the user’s personal wall.

  2. The act of stopping tracking a person, group, or organization on a social media website or application by unsubscribing from their account.

  3. The button in yammer that appears in a tooltip when the curser hovers over someone that a user is following that allows them to choose to no longer receive updates on what the other person is posting on the feed.


Asset book, английский
    Accounting records (ledgers or journals) for a specific reporting purpose, such as financial or taxes.