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| raamatupidamistava (GAAP) | IFRS 1 | GAAP |
| raamistik | KT | Framework |
| Raha | KT | Cash |
| Raha ekvivalent | KT | Cash equivalents |
| Raha laekumine | KT | Cash inflow |
| Raha teeniv üksus | KT | Cash generating unit |
| Raha väljamakse | KT | Cash outflow |
| Rahaline vara | KT | Monetary asset |
| rahalise hinna ekvivalent | IAS 16 | cash price equivalent |
| Rahalised varad ja kohustised | KT | Monetary items (monetary assets; monetary financial assets and financial liabilities; monetary financial instruments) |
| rahaliste vahendite netopositsioon | KT | Net monetary position |
| rahamaksed | KT | Cash payments |
| rahas | IAS 39 | in the money |
| rahas arveldatav aktsiaoptsioon | IAS 32 | cash-settled share option |
| Rahas arveldatav aktsiapõhine maksetehing | IFRS 2 | cash-settled share-based payment transaction |
| rahast väljas | IAS 39 | out of the money |
| rahavoo riskimaandamisinstrument; rahavoo riski maandamine | IAS 32 | cash flow hedge |
| Rahavoog | KT | Cash flow |
| Rahavoogude aruanded | IAS 7 | Cash Flow Statements |
| Rahavoogude aruanne | KT | Statement of cash flows = Cash flow statement |
| Rahavoogude auanne | KT | Cash flow statement = Statement of cash flows |
| rahavoogude struktuur | IAS 16 | configuration of the cash flows |
| Rahavoorisk | KT | Cash flow risk |
| Rahvusvaheline Arvestusekspertide Föderatsioon | KT | International Federation of Accountants |
| Rahvusvaheline Finantsaruandluse Tõlgenduste Komitee (IFRIC) | International Financial Reporting Interpretations Committee | |
| Rahvusvaheline finantsaruandlusstandard (IFRS) | IFRS 1 | International Financial Reporting Standard |
| Rahvusvaheline raamatupidamisstandard (IAS) | KT | International Accounting Standard |
| Rahvusvahelise raamatupidamisstandardite (IAS) komitee | KT | International Accounting Standards Committee |
| Rahvusvaheliste finantsaruandlusstandardite esmakordne kasutuselevõtmine | IFRS 1 | First-time Adoption of International Financial Reporting Standards |
| Rahvusvaheliste Raamatupidamisstandardite Komitee Sihtasutus (IASC Foundation) | International Accounting Standards Committee Foundation | |
| Rakendamise juhised | IFRS 1 | Implementation Guidance |
| Rakendamise täiendus | IFRS 3 | application supplement |
| rakendusala | KT | Scope |
| rängad vead | KT | Fundamental errors |
| Rängad vead ja muutused arvestusmeetodites | IAS 8 | Fundamental Errors and Changes in Accounting Policies |
| Realiseerimisväärtus | KT | Realisable value |
| Refinantseerimine | KT | Refinancing |
| Registreerimistasu | KT | Admission fees |
| regulaarsed ostud või müügid | IAS 39 | regular way purchase or sale |
| Reitinguga või reitinguta krediidiriskid | IFRS 7 IG | rated and unrated credit exposures |
| Remont ja hooldus | IAS 40 | repairs and maintenance |
| rendi jõustumise kuupäev | IAS 17 | Inception of the Lease |
| Rendi sisemine intressimäär | KT | Interest rate implicit in a lease |
| Rendileandja | KT | Lessor |
| Rendileandja brutoinvesteering | KT | Gross investment in the lease |
| Rendileandja netoinvesteering | KT | Net investment in a lease |
| Rendimaksete miinimumsumma | KT | Minimum lease payments |
| Rendiomandiõigus | IAS 40 | leasehold interest |
| Rendi-ostu leping | KT | Hire-purchase contract |
| Rendiperiood | KT | Lease term |
| rendiperioodi algus | IAS 17 | commencement of the lease term |
| Renditava varaga seonduvad hüved | KT | Rewards associated with a leased asset |
| Renditava varaga seonduvad riskid | KT | Risks associated with a leased asset |
| Renditavad varad | KT | Leased assets |
| Rent | KT | Lease |
| Rent | IAS 17 | Leases |
| rentaabluse määr | KT | Margin |
| Rentnik | KT | Lessee |
| Rentniku alternatiivne laenuintressimäär | IAS 17 | lessee's incremental borrowing rate of interest |
| Reserv | KT | Reserve |
| Riigi poolt kontrollitavad ettevõtted | IAS 24 | state-controlled entities |
| Riiklikud nõuded | IFRS 1 | National requirements |
| Risk | KT | Risk |
| Riskimaandamine | KT | Hedging |
| Riskimaandamisinstrument | KT | Hedging instrument |
| Riskimaandamisinstrumentide arvestus | IFRS 1 | Hedge accounting |
| Riskimaandamisinstrumentide efektiivsus | KT | Hedge effectiveness |
| riskimaandamisreserv | IFRS 1 | Hedging reserve |
| Riskimaandamissuhe | IFRS 1 | Hedging relationship |
| Ristviide | IFRS 7B | cross-reference |
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