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| English | Russian |
| gains and losses from remeasurement | доходы и расходы от переоценки (Recognize currently in income, all gains and losses from remeasurement of monetary assets and liabilities that are not denominated in the functional currency. Alexander Demidov) |
| remeasurement at fair value | переоценка по справедливой стоимости (The issue is whether the gain or loss related to the remeasurement at fair value of the retained interest in the former subsidiary should be recognised: (a) in full Alexander Demidov) |
| remeasurement gain | доход от переоценки (напр., финансовых инструментов angelll) |
| remeasurement of monetary assets and liabilities | пересчёт монетарных активов и обязательств (Recognize currently in income, all gains and losses from remeasurement of monetary assets and liabilities that are not denominated in the functional currency. Alexander Demidov) |