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| Olemuspõhine kululiigitusmeetod | KT | Nature of expense method |
| Olulised korrigeerimised | IFRS 1 | Material adjustments |
| olulised puudused | IAS 8 IN, BC | material omissions |
| Olulised vead | IAS 8 | material errors |
| Olulises osas vastuvõetud | KT | Substantively enacted |
| Olulisus | KT | Materiality |
| Omaaktsiad | KT | Treasury shares |
| Omakapital | KT | Equity |
| Omakapital | KT | Equity capital |
| Omakapital | KT | Owners' equity |
| omakapital | KT | Shareholders' equity |
| Omakapital - omakapitali tehingukulud | SIC-17 | Equity - Costs of an Equity Transaction |
| omakapitali emiteerimine | IFRS 3 | equity issue |
| Omakapitali indeks | IFRS 4 | equity index |
| Omakapitali komponent | IFRS 1 | Equity component |
| omakapitali muud komponendid | IAS 1 revised IG | Other components of equity |
| Omakapitali muutuste aruanne | KT | Statement of changes in equity |
| Omakapitali saldo | IFRS 3 | equity balances |
| omakapitaliga arveldatavad aktsiapõhised maksetehingud | IFRS 2 | equity-settled share-based payment transaction |
| Omakapitaliinstrument | KT | Equity instrument |
| Omakapitalipõhised hüvitised | KT | Equity compensation benefits(=Stock (=Share) compensation benefits) |
| Omakapitalipõhiste hüvitiste plaan | KT | Equity compensation plans (=Share (=Stock) compensation plans) |
| Omakapitaliväärtpaberid | KT | Equity securities |
| Omandaja | KT | Acquirer |
| omandamine | KT | Acquisition |
| Omandamise kuupäev | IFRS 3 | acquisition date |
| Omandamiskuupäev | KT | Date of acquisition |
| omandamismeetod | IAS 27/IFRS 3 | acquisition method |
| Omandatav | KT | Acquiree |
| omandatud (majandus)üksus | IFRS 3 | acquired entity |
| Omandatud äriühenduses | IFRS 3 | acquired in a business combination |
| Omandatud firmaväärtus | IFRS 3 | acquired goodwill |
| omandatud kohustised | IFRS 1 | Liabilities assumed |
| Omandatud varad | IFRS 1 | Assets acquired |
| Omandi üleandmise järgne loovutamise keeld | IFRS 2 | post-vesting transfer restriction |
| Omandi üleandmise tingimused | IFRS 2 | vesting conditions |
| Omandi üleandmisperiood | IFRS 2 | vesting period |
| omandiõiguse riskid ja hüved | IFRS 7 | risks and rewards of ownership |
| omanik | IAS 1 revised App A | owner |
| omanik | KT | Shareholder |
| omanikest tingitud omakapitali muutused | IAS 1 revised | owner changes in equity |
| Omaniku poolt kasutatav kinnisvara | KT | Owner-occupied property |
| omanikud | IFRS 3 | equity holders |
| omanikud | IAS 27/IFRS 3 | owners |
| omavalmistatud vara | IAS 16 | self-constructed asset |
| Ootel olev akreditiiv | KT | Standby letters of credit |
| Ootel olevad krediidivõimalused | IFRS 7 IG | stand-by credit facilities |
| operaator | IFRIC 12 | operator |
| Optsioon | KT | Option |
| Optsiooni hinnamudel | IFRS 2 | option pricing model |
| Optsioonileping | IAS 32 | option contract |
| Organisatsiooni maatriksvorm | IFRS 8 BC | Matrix form of organisation |
| Osalemised ühisettevõtmistes | IAS 31 | Interests in Joint Ventures |
| osaline | IFRIC 5 | contributor |
| osaline võõrandamine | IAS 27/IFRS 3 | partial disposal |
| osalises omanduses olev tütarettevõte | IAS 27 | partially-owned subsidiary |
| osalus | IFRS 3 | ownership interest |
| osalus kinnisvaras | IAS 40 | property interest |
| osalus omakapitalis | IFRS 3 | equity interests |
| Ostetud optsioonid | IAS 33 | Purchased options |
| Ostev segment | KT | Buying segment |
| Ostuhind | IAS 2 | purchase price |
| ostukulutus | KT | Cost of purchase |
| Ostumeetod | KT | Purchase method |
| Ostuoptsioon | KT | Call options |
| ostuoptsiooni riskimaandamisinstrument | IAS 39 | purchased option hedging instrument |
| Ostutäht | KT | Warrant |
| Otsene kindlustusleping | IFRS 4 | direct insurance contract |
| Otsene müük | KT | Outright sale |
| Otsene võlgnevus | IFRS 7 BC | straight debt |
| Otsesed tegevuskulud | IAS 40 | direct operating expenses |
| Otsesed tööjõukulud | KT | Direct labour |
| otseselt omistatav | IFRS 3 | directly attributable |
| Otsustuspuu | KT | Decision tree |
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