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| Kaalutud keskmine | IAS 33 | Weighted Average |
| kaalutud keskmise soetusmaksumuse meetod | IAS 2 | weighted average cost formula |
| kaasnoteeritud ettevõte | IFRS 3 | dual listed corporation |
| käesolev periood | current period | |
| kaetav | IAS 2 | recoverable |
| Kaetav väärtus | KT | Recoverable amount |
| kaetavus | KT | Recoverability |
| Kahaneva jäägi meetod | IAS 16 | diminishing balance method |
| Kahetüübiline lihtaktsia | IAS 33 | two-class ordinary shares |
| Kahjude tuvastamise test | IFRS 4 | loss recognition test |
| kahjujuhtum | IAS 39 | loss event |
| Kahjulik leping | KT | Onerous contract |
| kahjulikud minimaalsed rahastamisnõuded | IFRIC 14 BC | Onerous minimum funding requirements |
| Kahjum (vara) väärtuse langusest | KT | Impairment loss |
| Kahjum aktsia kohta | IAS 33 | Loss per share |
| kahjumid | KT | Losses |
| Käibekapital | KT | Working capital |
| Käibevara | KT | Current asset |
| kajastamata | IFRS 3 | unrecognised |
| kajastamine | KT | Recognition |
| Kajastamine soetusmaksumuses | KT | Carried at cost |
| kajastamise kriteeriumid | IFRS 3 | criteria for recognising |
| Kajastamise lõpetamine | KT | Derecognition |
| kajastamise/kajastamise lõpetamise kriteeriumitele vastama | IFRS 1 | Qualify for recognition/derecognition |
| Kajastamiskriteerium | IFRS 1 | Recognition criteria |
| kallinemisega seotud õigused | IFRS 2 | share appreciation rights |
| Kapital | KT | Capital |
| Kapitali säilitamine | KT | Capital maintenance |
| Kapitali sissemaksed | KT | Capital contribution |
| kapitalikasum | KT | Capital gain |
| Kapitaliosaluse meetod | KT | Equity method |
| Kapitaliosaluse meetod - kahjumi kajastamine | SIC-20 | Equity Accounting Method - Recognition of Losses |
| kapitaliosaluse meetodil kajastatav investeering | IFRS 3 | equity accounted investment |
| Kapitalirendi kohustus | IFRS 1 | Finance lease obligations |
| kapitalirendi tingimustel | under a finance lease | |
| Kapitalirent | KT | Finance lease |
| Kapitaliseerimine | KT | Capitalisation |
| Kapitaliseerimise lõpetamine | KT | Cessation (of capitalisation) |
| Kapitaliseerimiskõlbulik | KT | Eligible for capitalisation |
| kassapõhine | KT | Cash basis |
| kasu | KT | Benefit |
| Kasulik eluiga | KT | Useful life |
| Kasulikud lepingud | IFRS 3 | beneficial contracts |
| Kasum | KT | Profit |
| Kasum enne tulumaksu | KT | Profit before tax |
| Kasum peale tulumaksu | KT | Profit after tax |
| kasumeid 'tootma' | IAS 16 | to 'manufacture' gains |
| kasumi jagamine | KT | Profit sharing |
| kasumiaruanne | KT | Income statement = Statement of income |
| Kasumiaruanne | KT | Statement of income = Income statement |
| kasumid | KT | Gains |
| Kasumimaksed | IFRS 4 | Profit allowance |
| kasutajad | IAS 40 | users |
| Kasutajate saadav kasu | IFRS 1 | Benefit to users |
| kasutajate vajadused majandusotsuste tegemisel |
IFRS 6 | economic decision-making needs of users |
| Kasutatavuse tase | IFRIC 12 | level of serviceability |
| Kasutusrent | KT | Operating lease |
| Kasutusrent - Stiimulid | SIC-15 | Operating Leases—Incentives |
| Kasutusväärtus | KT | Value in use |
| Kasvuaktsia | IAS 33 | Incremental share |
| katastroofieraldis | IFRS 4 | catastrophe provisions |
| Katastroofitagatis | IFRS 4 | Catastrophe bond |
| Katkestamatu rent | KT | Non-cancellable lease |
| Kaubeldav | KT | Marketable |
| Kaubeldavad väärtpaberid | KT | Dealing securities |
| kaudmeetod | indirect method | |
| Kaudne intressimäär | KT | Imputed rate of interest |
| Kaup | KT | Commodity |
| kaup | IAS 2 | merchandise |
| kauplemine - kauplemiseesmärgil hoitav finantsvara või kohustis | KT | Trading – financial asset or liability held for trading |
| Kauplemise kasumid ja kahjumid | IFRS 7 IG | trading gains and losses |
| Kauplemiseesmärgil hoitav | KT | Held for trading |
| Kauplemiseesmärgil hoitav finantsvara või -kohustis | KT | Financial asset or liability held for trading |
| kauplemiseesmärgil hoitavad finantsinstrumendid | financial intruments held for trading | |
| Kauplemissaladus | IFRS 3 | trade secret |
| Kavandatavad edasiarendused | IFRS 1 | Proposed improvements |
| keelud | IFRIC 2 | prohibitions |
| Keskkonnaalased kohustused | IFRS 5 | environmental obligations |
| Kindla intressiga lõikevõlakiri | IAS 39 | interest-only strip |
| Kindla perioodiga annuiteet | IFRS 4 | Period-certain annuity |
| kindlaks tegemine, kas kokkulepe hõlmab renti | IFRIC 4 | Determining whether an Arrangement contains a Lease |
| kindlaksmääratud hüvitise kohustus | KT | Defined benefit obligation |
| kindlaksmääratud hüvitise vara piirang, minimaalsed finantseerimisnõuded ja nende koostoime | IFRIC 14 | The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction |
| Kindlaksmääratud hüvitisega võla nüüdisväärtus | KT | Present value of a defined benefit obligation |
| Kindlaksmääratud hüvitiste kohustis | KT | Defined benefit liability |
| Kindlustatud sündmus | IFRS 4 | insured event |
| Kindlustusagentide vahendustasud | KT | Insurance agency commissions |
| kindlustusandja | KT | Insurance company |
| Kindlustusandja | IFRS 4 | insurer |
| kindlustusettevõtja | KT | Insurance enterprise |
| kindlustushuvi | IFRS 4 BC | insurable interest |
| Kindlustuskohustis | IFRS 4 | insurance liability |
| Kindlustuskohustus | IFRS 4 | insurance obligations |
| Kindlustusleping | IFRS 4 | Insurance contract |
| Kindlustuslepingud | IFRS 4 | Insurance Contracts |
| Kindlustusrisk | IFRS 4 | insurance risk |
| Kindlustusvahetus (swap) | IFRS 4 | insurance swaps |
| Kindlustusvarad | IFRS 4 | insurance assets |
| Kindlustusvõtja | IFRS 4 | policyholder |
| kinnisvara ümberhindlus | IAS 1 revised IG | property revaluation |
| Kinnisvarainvesteeringud | IAS 40 | Investment Property |
| Kinnitus aruannete IFRS-ile vastavuse kohta | IFRS 1 | Statement of compliance with IFRSs |
| Kirje | KT | Line item |
| kliendilojaalsuse programmid | IFRIC 13 | customer loyalty programmes |
| kliendisuhetest tulenevad immateriaalsed varad | IFRIC 13 BC | customer relationship intangible assets |
| Klientide nimekiri | IFRS 3 | customer list |
| kogemus varasemate kahjude osas | IAS 39 | historical loss experience |
| Kogemuspõhised korrigeerimised | KT | Experience adjustments |
| Kogumine | KT | Collection |
| Kogusumma | KT | Aggregate |
| kogutulu swap | IAS 39 | total return swap |
| Kohtuvaidluste lõpetamisega kaasnevad arveldused | KT | Litigation settlements |
| Kohustav sündmus | KT | Obligating event |
| kohustis | KT | Liability |
| kohustise komponent | IFRS 1 | Liability component |
| kohustise väljaandmine | IFRS 3 | liability issue |
| kohustus | KT | Obligation |
| Kohustuslik töötajate kasumiosalusplaan | IAS 33 | Non-discretionary employee profit-sharing plan |
| kokkulepete jõustamine | IFRS 7 IG | enforcement of covenants |
| Kollektiivne jõud | IFRS 3 | collective power |
| Kommertslaenud | IFRS 7 IG | commercial loans |
| Kommertspaberite võimalused | IFRS 7 IG | commercial paper facilities |
| Kompenseeritavad puudumised | KT | Compensated absences |
| komponent | KT | Component |
| Konkreetsel turul osalemisest tekkivad kohustised — elektri- ja elektroonikaseadmete vanad jäätmed | IFRIC 6 | Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment |
| Konkurentsikahju erand | IFRS 8 BC | competitive harm exemption |
| konsensus | IFRIC 13 | consensus |
| konsolideerimata finantsaruanded | IAS 27 | separate financial statements |
| Konsolideerimine | KT | Consolidation |
| Konsolideerimine - eriotstarbelised majandusüksused | SIC-12 | Consolidation—Special Purpose Entities |
| Konsolideerimine ja kapitaliosaluse meetod – potentsiaalne hääleõigus ja osaluse jaotus | SIC-33 | Consolidation and Equity Method – Potential Voting Rights and Allocation of Ownership Interests |
| Konsolideerimise eesmärgil | IFRS 1 | Consolidation purposes |
| konsolideerimisest tulenevad korrigeerimised | IFRS 3 | consolidation adjustments |
| Konsolideeritud bilanss | IFRS 1 | Consolidated balance sheet |
| Konsolideeritud finantsaruanded | KT | Consolidated financial statements |
| Konsolideeritud finantsaruanded ja tütarettevõttesse tehtud investeeringute arvestus | IAS 27 [old title] | Consolidated Financial Statements and Accounting for Investments in Subsidiaries |
| konsolideeritud ja konsolideerimata finantsaruanded | IAS 27 | Consolidated and Separate Financial Statements |
| kontroll | IAS 27 | control |
| kontroll (ettevõtte üle) | KT | Control (of an enterprise) |
| kontroll (vara üle) | KT | Control (of an asset) |
| kontrolli kaotamine | IAS 27/IFRS 3 | loss of control |
| Kontrollitav (majandus)üksus | IFRS 3 | controlled entity |
| kontrollli saavutamine või kaotamine | IAS 27/IFRS 3 | obtaining or losing control |
| Kontrollnumber | IAS 33 | Control number |
| Kontsern | KT | Consolidated group |
| Kontsern | KT | Group |
| kontserni kindlustusleping | IFRS 4 | group insurance contract |
| kontsernisisese makse kokkulepe | IFRIC 11 | intragroup payment arrangement |
| Kontsessiooni andja | IFRIC 12 | grantor |
| Konverteeritav võlg | IAS 33 | Convertible debt |
| koondkasum | IAS 1 revised | Total comprehensive income |
| koondkasumiaruanne | IAS 1 revised | statement of comprehensive income |
| Koondtasaarvelduse kokkulepe | KT | Master netting arrangement |
| koostajad | IAS 40 | preparers |
| kõrgeim (äri)tegevust puudutavate otsuste langetaja | IFRS 8 | Chief operating decision maker |
| kõrgematasemeline emaettevõte | IFRIC 16 | higher level parent entity |
| Koridor | KT | Corridor |
| Korrigeerima seoses konsolideerimisprotseduuridega | IFRS 1 | Adjust for consolidation procedures |
| Korrigeerimine | IFRS 5 | adjustment |
| korrigeerimine | KT | Restatement |
| kõrvaldamise ja taastamise kohustused | IFRS 6 | obligations for removal and restoration |
| Kõrvaltoode | KT | By-product |
| krediidi hinnavahe | IAS 39 | credit spread |
| krediidikaitse tuletisinstrument | IFRS 4 | credit derivative default product |
| Krediidikindlustusleping | IFRS 4 | credit insurance contract |
| Krediidikõlbulikkus | KT | Creditworthiness |
| Krediidikvaliteet | IFRS 7IG | credit quality |
| Krediidikvaliteeti parandavad kokkulepped | IFRS 7 | credit enhancements |
| krediidiliinid | KT | Credit facilities |
| krediidirisk | IAS 32 | credit exposures |
| Krediidirisk | KT | Credit risk |
| kriteeriumitele vastavad maandatavad instrumendid või tehingud | IAS 39 | Eligible Hedged Items |
| Küsitav hind | KT | Asking price |
| Kulu otstarve | KT | Function of expense |
| kulud | KT | Expenses |
| Kulude sihtfinantseerimine | KT | Grants related to income |
| Kulum | KT | Depreciation |
| Kulumiarvestuse meetodid | IFRS 1 | Depreciation methods |
| Kulumine | IAS 16 | wear and tear |
| kuluna kajastamine | IAS 2 | recognition as an expense |
| kulutus | KT | Expenditure |
| Kumulatiivsed kursivahed | IFRS 1 | Cumulative Translation Differences |
| kupongi(intress) | IFRS 7 IG | coupon |
| Kuuluvus | IFRS 2 | vest |
| Kvalitatiivsed omadused | KT | Qualitative characteristics |
| Kvantitatiivne avalikustatav teave | IFRS 7 | quantitative disclosures |
| Kvantitatiivsed künnised | IFRS 8 BC | quantitative thresholds |
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