հավանական շահույթ

հավանական շահույթ

More likely than not. IFRS 5.A, The residual amount that remains after expenses (including capital maintenance adjustments, where appropriate) have been deducted from income. Any amount over and above that required to maintain the capital at the beginning of the period is profit.

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Part of Speech: noun
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Blossary:
Industry/Domain: Financial services
Category: Accountancy
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Related terms

շահույթ

Economy; Economics

The main reason firms exist. In economic theory, profit is the reward for risk taken by enterprise, the fourth of the factors of production – what is left after all other costs, ...

շահույթ

Economy; International economics

1. The net gain from an activity. 2. For a firm: revenue minus cost.

շահույթ

Accounting; Auditing

an amount of money that is gained in business or trade, for example when the cost of making something is less than the amount that it is sold for

Շահույթ

Financial services; Stocks & securities

Ներդրումից առաջացած եկամուտը:

հարկվող շահույթ

Financial services; Accountancy

The profit (loss) for a period, determined in accordance with the rules established by the taxation authorities, upon which income taxes are payable (recoverable).

խումբ

Financial services; Accountancy

A parent and all its subsidiaries.

հետազոտություն

Financial services; Accountancy

Original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understanding.

վերագնահատում

Financial services; Accountancy

Restatement of assets and liabilities.

բարձրագույն կառավարման մարմին

Financial services; Accountancy

Those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether ...

գործառնական ցիկլ

Financial services; Accountancy

The time between the acquisition of assets for processing and their realisation in cash or cash equivalents.

սեփականատերեր

Financial services; Accountancy

In IFRS 3 owners is used broadly to include holders of equity interests of investor-owned entities and owners or members of, or participants in, mutual entities.