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| Russian | English |
| иерархия оценки справедливой стоимости | hierarchy of fair value measurement (Our concerns generally relate to the lower levels of the hierarchy of fair value measurement established in the ... Alexander Demidov) |
| определение справедливой стоимости | fair value measurement (основой для определения справедливой стоимости являются = fair value measurement is predicated on. Measuring fair value. A fair value measurement is predicated on the assumption that the asset or liability is exchanged or settled in an orderly market transaction. Alexander Demidov) |
| отражаемый по справедливой стоимости | reported at fair value (Alexander Demidov) |
| отражаемый по справедливой стоимости через прибыль или убыток | reported at fair value through profit or loss (Financial assets reported at fair value through profit or loss, showing separately (1) Those designated as such upon initial recognition; and (2) Those classified ... Alexander Demidov) |
| оцениваемый по справедливой стоимости | measurable at fair value (Financial assets and liabilities measurable at fair value through profit and loss. Alexander Demidov) |
| оцениваемый по справедливой стоимости через счёт прибылей и убытков | measured at fair value through the profit and loss account (Under FRS102, equities are normally required to be measured at fair value through the profit and loss account and only at cost in limited circumstances. Alexander Demidov) |
| оцениваемый по справедливой стоимости через счёт прибылей и убытков | measured at fair value through the profit and loss account (Under FRS102, equities are normally required to be measured at fair value through the profit and loss account and only at cost in limited circumstances. Alexander Demidov) |
| оценивать по справедливой стоимости | measure at fair value (for assets and liabilities that are measured at fair value on a recurring or non-recurring basis in the statement of financial position after initial recognition, the ... Alexander Demidov) |
| оценивать по справедливой стоимости | measure at fair value (for assets and liabilities that are measured at fair value on a recurring or non-recurring basis in the statement of financial position after initial recognition, the ... Alexander Demidov) |
| переоценка по справедливой стоимости | remeasurement at fair value (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) |
| прибыль от изменения справедливой стоимости | fair value gains (anna_korkh) |
| разница между более высокой справедливой рыночной стоимостью и стоимостью приобретения | deficiency of the cost of acquisition (Yeldar Azanbayev) |
| справедливая реальная стоимость | fair value (Lavrov) |
| убыток от изменения справедливой стоимости | fair value loss (anna_korkh) |
| уровни иерархии оценки справедливой стоимости | levels of hierarchy of fair value measurement (Level 1 Inputs: quoted (unadjusted) prices in active markets for identical assets or liabilities that the entity can assess at the measurement date. Level 2 Inputs: other than quoted prices (included within Level 1) that are observable for the asset or liability, either directly or indirectly. Level 3 Inputs: unobservable inputs for the asset or liability. Alexander Demidov) |
| финансовые обязательства, оцениваемые по справедливой стоимости через прибыль или убыток | financial liabilities at fair value through profit or loss (VictorMashkovtsev) |