Recnik finiansijskih termina-englesko-srpsko-nemacki

GLOSSARY OF TERMS TO BE STANDARDIZED DRAFT

/ GLOSSARY / IAS/IFRS / . DEUTSCH Accounting policies

Accrual basis ()

Accumulated profit

Adjustment /

Aggregation Alternative treatment

Amortised cost

39

Assets / Associates At cost

/

zu Anschaffungskosten /zu Herstellungskosten

Balance sheet Balance sheet date /

Basis of measurement Benchmark treatment Book value

Carry ( ) Carrying value /

Cash flow statement

Changes in equity statement

Collar 32 Comparability Comparative Completness Condensed financial statement

Consideration Consistency Contingency 1.

; 2. ; 171

Contingent rent Cost formulas

Cost of constructing 1 MRS 17: Uslovljeni prihodi od zakupa koji se priznaju kao prihod tekueg perioda.

Macroeconomic and Central Bank Reform Project

1


IAS/IFRS / . DEUTSCH Cost of purchase /

Kaufpreis

Cost of sales

Covenant Cup Current Current cost Tageswert Deemed cost

1

Deferred /

12

Deferred tax expense / income

/

latenter Steueraufwad /-ertrag

Deferred tax liabilities

passive latente Steuern / latente Steuerschulden

Deferred taxd assets

aktive latente Steuern / latente Steueransprche

Disclosure /

Dividends declared Dividends proposed

Equity / /

Eigenkapital

Equity method Exerzise 32 Exerzise date 32 Expence Expenditure Expense Face of the balance sheet

Face of the changes in equity statement

/

Face of the financial statements

Face of the income statement

Fair presentation


2



3

IAS/IFRS / . DEUTSCH Fair value

Beizulegender Wert

Fairly Fellow subsidiaries ()

()

Finance costs

Financial position Financial statement Floor 32 Forwards 32 Fully paid capital Fundamental error

Futures 32 Going concern concept Historical cost Historische Konsten Impairment

Wertminderung

Implementation Guidance Committee (IGC)

()

Income Income statement Intangible assets

Immaterielle

Vermgenswerte / Vermgensgegenstnde

International Accounting Standards (IAS)

()

International Accounting Standards Board (IASB)

()

International Financial Reporting Interpretations Committee (IFRIC)

International Financial Reporting Standards (IFRS)

()

Interpretation Intrinsic value Investee Investment Investments accounted by the equity method


IAS/IFRS / . DEUTSCH Investor Anteilseigner Issued capital Gezeichnetes Kapital Item (in the financial statement)

( )

Joint venture Gemeinschaftsunternehmen Liability Loan commitements

Loss Management / Market value Matching of costs and revenues

/

Materiality Measurement Measurement basis /

Minority interest Nature of assets Net assets Net selling price Net wealth /

???

Non-current Note issuance facilities

Notes to the financial statemens

, ,

Notesangaben

Notional amount Offsetting Option 32 Paragraph Parent enterprise

-

Mutterunternehmen

Pattern Performance / Permanent defferences permanente Differenzes Perpetual debt instruments

32


4


IAS/IFRS / . DEUTSCH Point-of-sale costs

( ); ( );

41

Financial assets held-for-trading

zu Handelszwecken gehaltene finanzielle Vermgenswerte

Held-to-maturity investments

bis zur Endflligkeit zu haltende finanzielle Vermgenswerte

Loans and receivables originated by the enterprise

durch das Unternehmen begrndete Forderungen

Available-for-sale financial assets

zur Veruerung verfgbare finanzielle Vermgenswerte

Present value (NPV) ()

Barwert

Presentation

Pro forma /

Profit () Profit / Loss / Bilanzgewinn /

Bilanzverlust Property, plant and equipment

,

Prudence Prudent Realisable value / Settlement value

Veruerungswert / Erfllungsbetrag

Recover Reformated (IAS) () Related party Relevance / Relevant /

Reliability Residual value Restate Restated cost Results of operating activities

Retained earnings /

Gewinnrcklagen


5


IAS/IFRS / . DEUTSCH Revalued amount

Revaluation surplus

Neubewertungsrcklage

Revised (IAS) () Scope / 2 Selling price Settle / Share premium Kapitalrcklage Shares issued Standard cost Standing Interpretations Committee (SIC)

()

Subsidiary Tochterunternehmen Swop 32 Tax credits Tax losses Taxable profit/Tax loss /

( 12)

Temporary differences temporre Differenzen / temporre Unterschiden

Time value 32 Timeliness /

To carry asset/liability /

To issue financial statemens

/

Transaction / /

Transfer price Fair value hedgde

Absicherung des

beizulegenden Zeitwerts Cash flow hedge

Absicherung des

Zahlungsstroms Treasury shares

eigene Anteile

True and fair Trust activities 30 Treuhandgeschfte Underlying instrument

32

Understandability Value in use 36

2 Videti: dr Marko Petrovi, "Izvesni problemi u vezi sa primenjivanjem i korienjem Meunarodnih raunovodstvenih standarda", Raunovodstvo, br. 5-6/2003, str. 24.


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7

IAS/IFRS / . DEUTSCH Warrant 32 Weighted average cost


Fair value Historical cost Current cost Realisable (settlement) value Present value (NPV) () Intrinsic value Time value Market value Selling price Net selling price Point-of-sale costs

( ); ( ); ( 41)

Revalued amount ( 16 38)

At cost /

Restated cost ( 29) / ( 8)

Carrying value /

Book value Standard cost Retail cost Cost of constructing /

Cost of purchase Residual value ( 16) Value in use ( 36) Amortised cost (

39)

Equity method ( 28) Deemed cost ( 1)


8


1. 2. 3. 4.

:


9


Presentation/ ; Disclosure / ; Recognition / ; Measurement / ;

, .

, . (: . , " : , ", 2002 (7-8) . 432-440. 657, )


10


IAS/IFRS / DEUTSCH Preface to International Financial

Reporting Standards

Framework for the Preparation and Presentation of Financial Statements

International Financial Reporting Standards

1. OS IAS 1 Presentation of Financial Statements 1

Darstellung des Jahresabschulsses

2. OS IAS 2 Inventories 2 3. OS IAS 7 Cash Flow Statements 7 Kapitalflussrechnungen4. OS IAS 8 Net Profit or Loss for the Period,

Fundamental Errors and Changes in Accounting Policies

8 ,

5. OS IAS 10 Events After the Balance Sheet Date 10

6. IAS 11 Construction Contracts 11 7. OS IAS 12 Income Taxes 12 Ertragsteuern 8. OS IAS 14 Segment Reporting 14 Segmentberichtestattung 9. IAS 15 Information Reflecting the Effects of

Changing Prices 15

10. OS IAS 16 Property, Plant and Equipment 16 ,

11. OS IAS 17 Leases 17

Leasingverhltnisse

12. OS IAS 18 Revenue 18 13. IAS 19 Employee Benefits 19 14. IAS 20 Accounting for Government Grants

and Disclosure of Government Assistance 20

15. OS IAS 21 The Effects of Changes in Foreign Exchange Rates

21

Auswirkungen von nderungen der Wechselkurse

16. IAS 22 Business Combinations 22


11


17. OS IAS 23 Borrowing Costs 23 18. IAS 24 Related Party Disclosures 24

19. IAS 26 Accounting and Reporting by Retirement Benefit Plans

26

Bilanzierung und Berichterstattng von Altersversorgnungsplnen

20. IAS 27 Consolidated Financial Statements and Accounting for Investments in Subsidiaries

27

21. IAS 28 Accounting for Investments in Associates

28

22. IAS 29 Financial Reporting in Hyperinflationary Economies

29

23. IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions

30

24. IAS 31 Financial Reporting of Interests in Joint Ventures

31

25. OS IAS 32 Financial Instruments: Disclosure and Presentation

32 :

Finanzinstrumente: Angaben und Ausweis

26. IAS 33 Earnings per Share 33 27. IAS 34 Interim Financial Reporting 34

28. IAS 35 Discontinuing Operations 35 29. OS IAS 36 Impairment of Assets 36 30. OS IAS 37 Provisions, Contingent Liabilities

and Contingent Assets 37 ,

Angabepflichten im Jahresabschulss von Banken und nlichen Finanzinstituten

31. OS IAS 38 Intangible Assets 38 32. IAS 39 Financial Instruments: Recognition

and Measurement 39 :

Finanzinstrumente: Ansatz und Bewertung

33. OS IAS 40 Investment Property 40 Als Finanzinvestition gehaltene Immobilien


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34. OS IAS 41 Agriculture 41 35. OS IFRS 1 First-time Adoption of International

Financial Reporting Standard 1

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Recnik finiansijskih termina-englesko-srpsko-nemacki