Activo
Asset · Ativo
ESENPTNIC 1 / NIIF Marco Conceptual
Términos contables, financieros y tributarios con equivalencias trilingües, referencia normativa y cuentas relacionadas del Plan Único de Cuentas.
84 de 84 términos
Asset · Ativo
Contingent asset
Contract asset
Intangible asset
Right-of-use asset
Amortization · Amortização
Lease · Arrendamento
Operating lease vs finance lease (lessor)
Allocation of the transaction price
Capitalisation of costs
Accrual basis of accounting
Operating cycle · Ciclo operacional
Trade receivables · Clientes
Comparability
Hedge accounting
Variable consideration
Contract with a customer
Correction of prior period errors
Amortised cost · Custo amortizado
Amortized cost vs. fair value through profit or loss / OCI
Cost of sales · Custo das mercadorias vendidas
Transaction costs
Borrowing costs
Trade payables
Depreciation · Depreciação
Tax depreciation · Depreciação fiscal
Financial derivative
Impairment · Perda por imparidade
Expected credit losses
Temporary difference
Current tax
Deferred tax
Income · Receita
Revenue · Receita
Debt instrument vs. equity instrument
Inventories · Estoques
Value Added Tax (VAT) · Imposto sobre Valor Agregado
Materiality
Inventory cost formulas (FIFO and weighted average)
Business model for managing financial assets
Functional currency · Moeda funcional
Related parties
Liability · Passivo
Contingent liability · Passivo contingente
Contract liability (deferred revenue)
Estimated liability
Lease liability
Equity · Patrimônio Líquido
Loss for the period · Prejuízo do exercício
Goodwill
Accounting policies
Transaction price
Investment property
Property, plant and equipment · Imobilizado
Provision · Provisão
Warranty provision
Reclassification of financial assets
Revenue recognition over time vs at a point in time
Withholding tax · Imposto retido na fonte
Disclosures (notes to the financial statements)