Thuật ngữ IFRS

12-month expected credit losses

accounting policies accounting profit acquiree acquirer acquisition date active market actuarial gains and losses actuarial present value of promised retirement benefits agricultural activity agricultural produce amortisation (depreciation) amortised cost of a financial asset or financial liability antidilution asset asset ceiling assets held by a long-term employee benefit fund associate

bearer plant biological asset biological transformation borrowing costs business business combination

carrying amount carrying amount cash cash equivalents cash flows cash-generating unit cash-settled share-based payment transaction cedant change in accounting estimate close members of the family of a person Closing rate commencement of the lease term compensation component of an entity consolidated financial statements constructive obligation contingent asset contingent consideration contingent liability contingent rent contingent share agreement contingently issuable ordinary shares contract contract asset contract liability control of an investee corporate assets cost cost approach cost of disposal cost to sell credit-adjusted effective interest rate credit-impaired financial asset credit loss credit risk credit risk rating grades currency risk current asset current service cost current tax customer

date of transaction to IFRSs decision maker deductible temporary differences deemed cost deffered tax assets deffered tax liabilities deficit or surplus (of defined benefit liability (asset)) Defined benefit plan Defined benefit plans defined contribution plans defined contribution plans deposit component depreciable amount depreciation (amortisation) derecognition derivative development dilution direct insurance contract discontinued operation discretionary participation feature disposal group dividends

economic life effective interest method effective interest rate employee benefits employees and others providing similar services Entity-specific value entry price equity instruments equity instrument granted equity interests equity method equity-settled share-based payment transaction events after the reporting period Exchange difference Exchange rate exit price expected cash flows expected credit losses experience adjustments exploration and evaluation assets exploration and evaluation expenditures exploration for and evaluation of mineral resources

fair value fair value fair value less costs to sell finance lease financial asset financial guarantee contract financial guarantee financial liability financial liability at fair value through profit or loss financial risk financing activities firm commitment firm purchase commitment first IFRS financial statements first IFRS reporting period first-time adopter forecast transaction Foreign currency foreign currency transaction foreign operation forgivable loans functional currency funding (of retirement benefits)

general purpose financial statements goodwill government government assistance government grants government-related entity grant date grants related to assets grants related to Income gross carrying amount of a financial asset gross investment in lease group group of biological assets guaranteed benefits guaranteed element guaranteed residual value

harvest hedge effectiveness hedge ratio hedged item hedging instrument held for trading Highest and best use Highly probable hire purchase contract hyperinflation

IFRS Identifiable Impairment gain or loss Impairment loss Impracticable Inception of a lease Income Income approach Income from a structured entity Initial direct cost Inputs Insurance asset Insurance contract Insurance liability Insurance risk Insured event Insurer Intangible asset Interest in another entity Interest rate implicit in the lease Interest rate risk Interim financial report Interim period International Financial Reporting Standards (IFRSs) Intrinsic value Inventories Investing activities Investment entity Investment property

Joint arrangement Joint control Joint operation Joint operator Joint venture Joint venturer

Key management personnel

Lease Lease term legal obligation lessee’s incremental borrowing rate of interest Level 1 inputs Level 2 inputs Level 3 inputs liability liability adequacy test lifetime expected credit losses liquidity risk loans payable loss allowance

market approach market condition market-corroborated inputs market participant market risk material measurement measurement date minimum lease payments minority interest modification gain or loss monetary assets monetary items monetary items most advantageous market multi-employer (benefit) plans mutual entity

net assets available for benefits net defined benefit liability (asset) net interest on the net defined benefit liability (asset) net investment in a foreign operation net investment in the lease net realisable value non-adjusting events after the reporting period non-cancellable lease non-controlling interest non-current asset non-performance risk notes

obligating event observable inputs onerous contract opening IFRS statement of financial position operating activities operating lease operating segment options, warrants and their equivalents orderly transaction ordinary equity holders ordinary share other comprehensive income other long-term employee benefits other price risk owner-occupied property owners owners

party to a joint arrangement past due past service cost performance condition performance obligation plan assets (of an employee benefit plan) policyholder post-employment benefits post-employment benefit plans potential ordinaiy share power presentation currency present value of a defined benefit obligation previous GAAP principal market prior period errors probable profit or loss Property, plant and equipment Prospective application Protective rights provision purchased or originated credit-impaired financial asset put options (on ordinary shares) puttable instrument parent participants

qualifying asset qualifying insurance policy

rate-regulated activities rate regulation rate regulator realisable value reclassification adjustments reclassification date recoverable amount regular way purchase or sale regulatory deferral account balance reinsurance assets reinsurance contract reinsurer related party relating party transaction relevant activities reload feature reload option remeasurement of the net defined benefit liability (asset) removal rights reportable segment research residual value (of an asset) restructuring retirement benefit plans retrospective application retrospective restatement return on plan assets (of an employee benefit plan) revenue risk premium

separate financial statements separate vehicle service condition service cost settlement (of employee benefit obligations) share-based payment arrangement share-based payment transaction share option short-term employee benefits significant influence spot exchange rate stand-alone selling price (of a good or service) structured entity subsidiary

tax base of an asset or liability tax expense (tax income) taxable profit (tax loss) taxable temporary differences temporary differences termination benefits total comprehensive income transaction costs transaction costs (financial instruments) transaction price (for a contract with a customer) transport costs

unbundle unearned finance income unguaranteed residual value unit of account unobservable inputs useful life

value in use value in use vest vested benefits vesting conditions vesting period

weighted average number of ordinary shares outstanding during the period