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Terms for subject Accounting (1648 entries)

karatteristiċi kwalitattivi	qualitative characteristics
karatteristika li tikkollega l-unitajiet	unit-linking feature
karta bilanċjali konsolidata	consolidated balance sheet
karta tal-bilanċi	balance sheet
karta tal-bilanċi konsolidata	consolidated balance sheet
katina ta' ħwienet tal-imnut	retail store chain
kejl ibbażat fuq il-kost	cost-based measurement
kejl inizjali	initial measurement
kejl mill-ġdid	remeasurement
kejl tal-ispiża interim tat-taxxa fuq l-introjtu	measuring interim income tax expense
kejl tal-valur ġust	fair value measurement
kejl tal-valur ġust iddeterminat minn event	event-driven fair value measurements
kif tiddetermina jekk arranġament fihx kuntratt lokatizju	determining whether an Arrangement contains a lease
klassi ta' assi	class of assets
klassi ta' proprjetà, impjant u tagħmir	class of property, plant and equipment
klassifikazzjoni	classification
klassifikazzjoni inizjali	initial classification
klassifikazzjoni retroattiva	retroactive classification
klassifikazzjoni ta' inventarju	classification of inventory
klassifikazzjoni ta' strumenti finanzjarji - dispożizzjonijiet ta' saldu kontinġenti	classification of financial instruments – contingent settlement provisions