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Finance
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aleksandradudek98
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International Financial Reporting Standards (IFRS)
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Międzynarodowe Standardy Sprawozdawczości Finansowej
regulations
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przepisy
compliance
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zgodność (z przepisami)
financial statements
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sprawozdania finansowe
transparency
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przejrzystość
accounting standards
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standardy rachunkowości
convergence
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konwergencja, ujednolicanie
uniformity
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jednolitość
interpretation
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interpretacja
disclosure
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ujawnienie (informacji)
global standards
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globalne standardy
comparability
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porównywalność
financial reporting
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sprawozdawczość finansowa
multinational companies
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firmy międzynarodowe
transition to IFRS
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przejście na MSSF
adoption
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przyjęcie (np. standardów)
implementation
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wdrożenie
financial information
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informacje finansowe
compliance with IFRS
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zgodność z MSSF
uniform
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jednolity
standardised
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znormalizowany
accruals
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rozliczenia międzyokresowe
depreciation
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amortyzacja
impairment
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utrata wartości
inventory
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zapasy
liabilities
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zobowiązania
assets
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aktywa
equity
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kapitał własny
provisions
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rezerwy
revenue recognition
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uznawanie przychodów
true and fair view
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rzetelny i jasny obraz (sytuacji finansowej)
profit and loss account
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rachunek zysków i strat
balance sheet
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bilans
consolidation
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konsolidacja (sprawozdań finansowych)
CEOs need to take account of IFRS
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prezesi muszą uwzględniać MSSF
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