D-E-F - Webketoan - Tư vấn kế toán online

D-E-F

date of transition to IFRSs

Decentralized organization

deductible temporary differences

deemed cost

deferred tax assets

deferred tax liabilities

defined benefit liability

defined benefit obligation (present value of)

defined benefit plans

defined contribution plans

Degree of operating leverage

Delivery cycle time

demonstrably committed

deposit component

depreciable amount

depreciation (amortisation)

derecognition (of a financial instrument)

derivative

derivative financial instruments

development

Differential cost

Differential revenue

diluted earnings per share

dilution

dilutive potential ordinary shares

direct insurance contract

Direct labor budget - Mục tiêu và cách lập dự toán chi phí nhân công trực tiếp

Direct materials budget

Direct materials budget - Mục tiêu và cách lập dự toán chi phí NVL trực tiếp

Direct method

direct method of reporting cash flows from operating activities

discontinued operation

discretionary participation feature

disposal group

dividends

Earnings Before Interest and Taxes (EBIT): Cách tính và ý nghĩa của EBIT trong phân tích tài chính

economic life

Economic Value Added (EVA)

effective interest method

effective interest rate

embedded derivative

employee benefits

employees and others providing similar services

Ending finished goods inventory budget

entity-specific value

equity

equity instrument

equity instrument granted

equity interests

equity method

equity-settled share-based payment transaction

Equivalent units

Equivalent units of production (weighted-average method)

events after the reporting period

exchange difference

exchange rate

expenses

experience adjustments

exploration and evaluation assets

exploration and evaluation expenditures

exploration for and evaluation of mineral resources

fair value

fair value less costs to sell

Fair value less costs to sell (FVLCTS)

faithful representation

FIFO (first-in, first- out)

FIFO method

finance lease

financial asset

financial asset or financial liability held for trading

financial guarantee contract

financial instrument

Financial leverage

financial liability

financial liability at fair value through profit or loss

financial position

financial risk

financial statements

Financing activities

financing activities

Finished goods

firm commitment

firm purchase commitment

first IFRS financial statements

first IFRS reporting period

First-stage allocation

first-time adopter

fixed price contract

fixed production overheads

Flexible budget

forecast transaction

foreign currency

foreign currency transaction

foreign operation

forgivable loans

forward-looking information

Free cash flow

functional currency

funding (of post- employment benefits)

funding (of retirement benefits)

future economic benefit