adjustments in financial reporting
1International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… …
2Combined reporting — Some jurisdictions permit or require combined reporting or combined or consolidated filing of income tax returns. Such returns include income, deductions, and other items of multiple related corporations, and may compute tax as if such multiple… …
3prior-period adjustments — Material adjustments applicable to prior accounting periods arising from changes in accounting policies or from the correction of fundamental errors. They do not include normal recurring adjustments or corrections of accounting estimates made in… …
4prior-period adjustments — Material adjustments applicable to prior accounting periods arising from changes in accounting policies or from the correction of fundamental errors. They do not include normal recurring adjustments or corrections of accounting estimates made in… …
5consolidated financial statements — consolidated accounts; = group accounts; = group financial statements The financial statements of a group of companies obtained by consolidation. These are required by the Companies Act and Financial Reporting Standard 2, Accounting for… …
6consolidated financial statements — consolidated accounts; group accounts; group financial statements The financial statements of a group of companies obtained by consolidation These are required by the Companies Act and Financial Reporting Standard 2, Accounting for Subsidiary… …
7K — Кадастровая стоимость (Cadastre value) Кадастровый учет, кадастр (Cadastre) Кадастровый номер земельного участка (Cadastre number of a plot of land) Кадровый резерв (Personnel reserve) Кадры (Personnel) Казенное предприятие (state owned unitary… …
8Концептуальные корректировки финансовой отчетности — (conceptual adjustments of financial reporting) — производимые при оценке бизнеса корректировки основных финансовых показателей компании (предприятия). Обычно охватывают: Премии за контроль; Скидки за миноритарный характер доли… …
9Корректировки финансовой отчетности сравнимых компаний -аналогов — (adjustments of financial reporting of comparable companies) — прием, позволяющий сопоставлять финансовую отчетность оцениваемой компании с отчетностью группы сравнимых с ней компаний аналогов. Типичные корректировки финансовых показателей …
10Корректировки финансовой отчетности — (adjustments in financial reporting) — корректировки финансовых показателей при оценке бизнеса (компании, предприятия и т.п.). Производятся в процессе нормализации финансовой отчетности по контрольной доле собственности оцениваемой компании …
