recnik finiansijskih termina-englesko-srpsko-nemacki
DESCRIPTION
recnik finansijskih, bankarskih termina sa izrazima na engleskom i srpskomTRANSCRIPT
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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.
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GLOSSARY OF TERMS TO BE STANDARDIZED DRAFT
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
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GLOSSARY OF TERMS TO BE STANDARDIZED DRAFT
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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
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GLOSSARY OF TERMS TO BE STANDARDIZED DRAFT
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
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Mutterunternehmen
Pattern Performance / Permanent defferences permanente Differenzes Perpetual debt instruments
32
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GLOSSARY OF TERMS TO BE STANDARDIZED DRAFT
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
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GLOSSARY OF TERMS TO BE STANDARDIZED DRAFT
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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GLOSSARY OF TERMS TO BE STANDARDIZED DRAFT
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IAS/IFRS / . DEUTSCH Warrant 32 Weighted average cost
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GLOSSARY OF TERMS TO BE STANDARDIZED DRAFT
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)
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GLOSSARY OF TERMS TO BE STANDARDIZED DRAFT
1. 2. 3. 4.
:
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GLOSSARY OF TERMS TO BE STANDARDIZED DRAFT
Presentation/ ; Disclosure / ; Recognition / ; Measurement / ;
, .
, . (: . , " : , ", 2002 (7-8) . 432-440. 657, )
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GLOSSARY OF TERMS TO BE STANDARDIZED DRAFT
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
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GLOSSARY OF TERMS TO BE STANDARDIZED DRAFT
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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GLOSSARY OF TERMS TO BE STANDARDIZED DRAFT
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34. OS IAS 41 Agriculture 41 35. OS IFRS 1 First-time Adoption of International
Financial Reporting Standard 1