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przydatność
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relevance
wartość przewidująca
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predictive value
wartość potwierdzająca
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confirmation value
wierna prezentacja
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faithful presentation
kompletność
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completeness
neutralność
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neutrality
brak istotnych błędów
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no significant errors
znaczenie
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materiality
komitet doradczy
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advisory committee
dokumenty do dyskusji
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documents for discussion
założenia korporacyjne
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corporate assumptions
sprawozdawczość finansowa
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Financial Reporting
ramy korporacyjne
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corporate framework
porównywalność
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comparability
sprawdzalność
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verifiability
terminowość
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timeliness
zeozumiałość
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understanding
aktywa
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assets
płatności/zadłużenie
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liabilities
kapitał
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equity
dochód
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income
wydatki
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expenses
przepływ środków pieniężnych/ przepływy pieniężne
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składki/dystrybucje
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contributions/distributions
zysk
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profit
podatek
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popyt
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investment
pożyczka
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a loan
hipoteka
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mortgage
odsetki
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interest
ubezpieczenie
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insurance
pensja
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a salary
wartość
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value
zawierać
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to contain
wymagać
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to demand
zarabiać
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to earn
zapewniać
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to assure
zamiast
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instead of
dokładny
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exact
cel
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a target
wpływ
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impact
podejście
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approach
wysiłek
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effort
założenia/szacunki
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assumptions/estimates
natychmiast
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straightaway
wydatki
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expenses
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