Term in English

Government Business Enterprises

[Amount] recoverable
Cost of sales method
Acceptable under IFRSs
Access controls
Account balances
Accountability of management
Accounting
Accounting estimate
Accounting estimate
Accounting estimates
accounting for inventories
Accounting income
Accounting model
Accounting period
Accounting policies
Accounting Policies, Changes in Accounting Estimates and Errors
Accounting policy
Accounting principle
Accounting profit
Accounting record
Accounting treatment
Accounts payable
Accounts receivable
Accounts Receivable
Accrual basis
Accrual basis of accounting
Accrued liabilities
Acquisition
Acquisition
acquisition date
Active market
active use
Actuarial assumptions
Additional comparative information
Additional consideration
additional disclosure
Additional Professional Accountant
adherence to high-quality professional standards
adjustment
Adjustments
Administrative expenses
Admission fees
Advance
Adverse opinion
Advertising
Agency
Aggregate
Aggregation
Amortisation
Amortisation method
Amortisation period
Amortised cost
amount payable
Analysis
Analytical procedures
Annual report
Anomalous error
Appendix

Term in Arabic

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Applicable Financial Reporting Framework

Application controls in information technology
Application of Requirements
application supplement
appraisal
Appropriateness
Approved
Arms length transaction
Asking price
Asseration-Based Assurance Engagments
Assertion level
Assertions
Assess
Asset
asset exchange transactions
Assistants
Associate
Association
Assumptions
Assurance
Assurance Client
Assurance Engagement
Assurance engagement risk
Assurance Team
Attendance
Audit documentation
Audit engagement letters
Audit evidence
Audit firm
Audit matters of governance interest
Audit opinion
Audit report
Audit risk
Audit sampling
Auditor
Auditor association with financial information
Authentication
Automation
Balance sheet
Balance sheet date
Balance sheet liability method
Bank
Bank overdraft
Bankruptcy
bargain purchase
basis adjustment
Best estimate
Bias
Bid bonds
Bid price
bid-ask spread
Board of directors
Bonus issue
Bonus plan
book of contracts
Book value
Borrowing costs
business
Business combination
Business segment

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Business unit
Buying segment
Cap
Capital
Capital contribution
Capital expenditure
Capital gain
Capital maintenance
Capital maintenance adjustment
Capitalisation
capped interest rate
Carried at cost
Carry forward
Carrying amount
Cash
Cash Basis
Cash Basis of Accounting
Cash equivalents
Cash flow
Cash Flow Statements
Cash generating unit
Cash inflow
Cash on hand
Cash outflow
Cash payments
cash price equivalent
Cash proceeds
Charged with Governance
Chief executive officer
Claim
Class of assets
class of financial asset
Classification
Clearly Insignificant
Close family
close members of the family of the individual
Collateral
Collusion
commercial loans
Commitment
Commodity
Common control
Communication of errors
Comparability
Comparative balance sheet
Comparative financial statements
Comparative information
Comparatives
Compilation engagement
Completeness
compliance period
Compliance with International Accounting Standards
Component
Component of a complete set of financial statements
Comprehensive basis of accounting
Computer-assisted audit techniques
Conclusions
Conditions
confidence level
Confidence levels

Confidentiality
configuration of the cash flows
Confirmation
Conflict of interest
Consequential amendment
consideration
Consolidated and Separate Financial Statements
Consolidated balance sheet
Consolidated financial statements
Consolidated Financial Statements and Accounting for Investments in
Subsidiaries
Consolidated group
Consolidation
Consolidation purposes
Construction contract
Construction Contracts
Construction Contracts
Constructive obligation
Contingency
Contingent asset
Contingent Fee
Contingent liabilities
Contingent liability
Contingent rent
contingent settlement provision
Continuing auditor
Continuing operations
Contract
contractual cash flows
Contribution
contributor
control
Control (of an asset)
Control (of an enterprise)
Control activities
Control environment
Control risk
Controls
convenience translation
Convergence
co-operative
Copyright
core goodwill
Corporate assets
Corporate governance
Corresponding figures
Cost
Cost formula
Cost method
cost model
Cost of an acquisition
Cost of an investment
Cost of conversion
Cost-based measurement
costs of conversion
Costs of disposal
costs to sell
counterparty
country of incorporation or residence
Country risk

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coupon
Credit facilities
Credit risk
Creditors
Creditworthiness
criteria for recognising
cross-reference
CTDs
Currency risk
Currency units
Current asset
Current cost
Current liabilities
Current period figures
cushions
Custody of client assets
customer list
database
Date of acquisition
Date of approval of the Financial Statements
date of exchange
Date of the auditors report
Date of the Financial Statements
Date of transition to IFRS
Date the financial statements are issued
Debt
Debt instrument
Decision-useful information
Defer
Deferral method
Deferred tax
Deferred tax assets
deferred tax income
Deferred tax liabilities
Defined benefit liability
Depreciation
Depreciation methods
Derecognition
Derivative
Derivative financial instruments
Derivative financial statements
Detection risk
determination of cost
Developing Nations
Development
Development costs
Direct Financial Interest
Director or Officer
Directors
disaggregated information
Disclaimer of opinion
Disclose
Disclosure
Disclosure and Presentation
Disclosure of Information About the General Government Sector
disclosure requirement
Discount rate
discounted basis
Discounting
Discussions

Disposal
Earnings
Earnings
Economic benefits
Economic life
Effective date
Effective date
Effective interest method
effective interest rate
Electronic Data Interchange
Embedded derivative
Emphasis of matter paragraph (s)
Encryption
Engagement documentation
Engagement letter
Engagement partner
Engagement partner
Engagement quality control review
Engagement quality control reviewer
Enterprise
Entity
Entity's risk assessment process
Environmental matters
Environmental risk
Equity
Equity instrument
Ethical behavior
Ethical Conflict Resolution
Ethics
events
Events After the Balance Sheet Date
Events After the Reporting Date
Exchange difference
Exchange rate
Exercise of professional judgment
Existing accountant
Existing auditor
Expected error
Expenditure
Expenses
Experienced auditor
Expert
Expiry date
Exposure draft
External audit
External auditor
External confirmations
Extraordinary items
Fair presentation
Fair presentation
Fair value
Faithful representation
Fees
Fictitious journal entries
Fiduciary risk
FIFO
Financial asset
Financial guarantee
Financial institution
Financial instruments

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Financial Instruments: Disclosure and Presentation

Financial Instruments: Recognition and Measurement
Financial interest
Financial liability
Financial performance
Financial position
Financial reporting
Financial Reporting in Hyperinflationary Economies
Financial Reporting of Interests in Joint Ventures
Financial review
financial risk
Financial statement audit client
Financial statement audit engagement
Financial statement users
Financial statements
Financing activities
Financing device
Firewall
Firm
first-in, first-out
First-time adopter
First-time adoption
First-time Adoption of International Financial Reporting Standards
First-time Application
First-Time Application of IASs as the Primary Basis of Accounting
Fixed asset
Floor
Forecast
Forecast
Foreign exchange contract
Foreign Exchange Rates
Foreign operation
Forgivable loans
Framework
Framework for the Preparation and Presentation of Financial Statements
Fraud
Fraud risk factors
Fraudulent action
Fraudulent financial reporting
Fundamental errors
Fundamental Errors and Changes in Accounting Policies
Funding
Future cash flow
Future economic benefit
Futures
Futures contract
GAAP
Gain on disposal
Gains
General IT-controls
General ledger
General purpose financial statements
general recognition principle
Geographical segments
Gifts and Hospitality
Global Economy
Glossary Terms
Glossary of Defined Terms
Going concern

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Goods
Goodwill
Governance
governing body
governing charter
Government
Government assistance
Government business enterprises
Government grants
government guarantee
grant date
Gross profit
Group
Guarantee
guarantee fund
Guaranteed residual value
Harmonise
Harvest
Hedge accounting
Hedge effectiveness
Hedged item
Hedging
Hedging instrument
Hedging relationship
Historical cost
Host contract
host instrument
hybrid
instrument
y
Hyperinflation
Hyperinflationary economies
IAASB
IAPC
IAS
IASC
IASC Foundation Constitution
IASCF
Identifiable asset
IFAC
IFAC Code of Ethics for Professional Accountants
)IFAC Regulatory Liaison Group (IRLG
IFRIC
IFRS
IFRS-compliant
Immediate family
Impairment
Impairment loss
Impairment of Assets
Impairment of NonCash Generating Assets
Implementation Guidance
Incentives
Income
Income statement = Statement of income
Income tax
income tax expense
Income Taxes
Incoming auditor
Independence
Indirect financial interest
Inducements

Inflation
Information Reflecting the Effects of Changing Prices
Information system relevant to financial reporting
Inherent risk
Initial audit engagement
initial classification
Initial Direct Costs
Initial measurement
Initial recognition
Inquiries
Inquiry
Inspection
Insurance agency commissions
insurance assets
Insurance company
Insurance contract
Insurance Contracts
Insurance enterprise
insurance liability
insurance obligations
insurance risk
insurance swaps
insured event
insurer
Intangible asset
Intangible Assets
integral foreign operation
Integrity
g y
Intellectual property
Intended users
Interest
Interest rate risk
Interests in Joint Ventures
Interim financial information
Interim Terms of Reference
Internal auditing
Internal auditor
Internal control
Internally generated
International Accounting Standard
International Accounting Standards Committee
International Accounting Standards Committee Foundation
International Assurance Engagement Practice Statements (IAEPSs)
International Auditing Practice Statements (IAPSs)
International Federation of Accountants
International Financial Reporting Interpretations Committee
International Financial Reporting Standard
International Pupblic Sector Accounting Standards Board
International Related Services Practice Statements (IRSPSs)
International Review Engagement Practice Statements (IREPSs)
International Standards on Assurance Engagements ISAEs
International Standards on Auditing ISAs
International Standards on Review Engagements ISREs
Inventories
investee
Investigate
Investing activities
Investment
investment contract
Investment enterprise

investment grade
Investment performance
Investment Property
Investments in Associates
IPSAS
IPSASB
ISA
IT environment
Joint venture
Jointly controlled
Judgments
jurisdiction
key management personnel
Kickbacks
Language
last-in, first-out
Leases
Legal and documentary risk
Legal obligation
Lender
Lessee
Liabilities
Liabilities assumed
Liability
Liability component
liability issue
Limitation
tat o on
o scope
Limited assurance engagement
Limited assurance engagement
Liquid assets
Liquidity
liquidity presentation
Liquidity risk
Listed entity
Litigation
Loan
loan asset
loan commitment
Loans and advances
loans and receivables
Local Area Network (LAN)
Management
Management Representations
Manipulation
Market expectations
Market price
market rate of interest
Market risk
Market value
Marketable
Marketable securities
Material adjustments
material errors
Material inconsistency
Material misstatement of fact
Material misstatements due to fraud
material omissions
Material weaknesses
Materiality

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Maturity
maturity value
Measurement
Measurement bases
measurement date
Membership fees
merchandise
Merger
method of accounting
minerals and mineral products
Minority interest
Misappropriation of assets
Misstatement
Misstatement
Modeling risk
Modified auditor's report
Monetary asset
Monitoring (in relation to quality control)
Monitoring Group (MG)
Monitoring of controls
National practices (auditing)
National standards (auditing)
Net income
Net loss
Net monetary position
Net position
Net profit
Net profit
or loss [for
period]]
p
[ the p
Network Firm
Neutrality
Noncompliance
Non-monetary asset
non-redeemable
Non-sampling risk
Non-Standard journal entries
Non-statistical sampling
notes (receivable/payable)
Notional amount
Objectivity
Observation
Offers
Office
Onerous contract
Opening balances
Opening IFRS balance sheet
Operating activities
Operating cycle
Operating lease
Operating LeasesIncentives
operating segment
Operational risk
Opinion
Opportunities
Option
option contract
Ordinary activities
Ordinary share
Other auditor
Overall audit strategy

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Overall responses
Override
Oversight
Owners' equity
ownership interest
Paid in capital
parent
Payments
PCs or personal computers (also referred to as microcomputers)
Pension
Pension liability
Pension scheme
Percentage of completion method
Performance
Personnel
Physical inventory count
Planning
policyholder
Population
Post balance sheet events
Potential conflicts
Practitioner
Predecessor auditor
Preface to International Financial Reporting Interpretations Committee
Preface to International Financial Reporting Standards
Present obligation
Present value
Presentation
presentation currency
Presentation of Budget Information in Financial Statements
Presentation of Financial Statements
Pressures
Previous GAAP
Price index
Price risk
Primary Basis of Accounting
primary economic environment
Primary financial instruments
Primary objective
Primary reporting format
Principal auditor
Professional accountant
Professional accountant in business
Professional accountant in public practice
Professional behavior
Professional competence and due care
Professional services
Professional skepticism
Profit
Profit after tax
Profit allowance
Profit before tax
Profit sharing
Programming controls
Property, Plant and Equipment
Proportionate consolidation
proportionate interest
Proposed auditor
Proposed improvements
Prospective application

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Prospective financial information

Provision
Provision for loss
Provisions
Provisions, Contingent Liabilities and Contingent Assets
proxy
Prudence
PSC
public entity
Public Interest Oversight Board (PIOB)
Public sector
Public sector
Public Sector Accounting
Public sector perspective
Purchase method
purchase price
Qualified opinion
Quality control
Reasonable assurance (in the context of an audit engagement)
Reasonable assurance (in the context of quality control)
Reasonable assurance engagement
Reasonable assurance engagement
Recalculation
Receipts
Receivables
recognised financial instruments
Recognition
recognition as an expense
Recognition criteria
Reconciliation
reconciliation period
Recoverability
recoverable
Recoverable amount
Recurring audits
Redemption
Redrafted
Reformatted (IAS)
Regulatory risk
Related entity
Related parties
Related Party Disclosures
Related party transaction
Related party transaction
Related services
Relevance
Reliability
Remeasurement
Reperformance
Replacement risk
Reporting currency
Reporting date
Reputational risk
Research
Reserve
Reserves
Response
Responsible party
Restructuring
Result

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Return on investment
Returns
Revaluation
Revaluation reserve
Revaluation surplus
Revenue
Revenue from Exchange Transactions
Revenue from Non-Exchange Transactions (Taxes and Transfers)
Revenues
Reversal
Review (in relation to quality control)
Review procedures
Risk assessment procedures
Risks of Material Misstatement
Sales
Sampling risk
Sampling unit
Scope limitation
Scope of a review
Scope of an audit
Second opinions
Segment information
Segment Reporting
Services
Serving the Public Interest
Settlement date
settlement date accounting
settlement provision
Settlement risk
Significance
Significant risk
Small entity
Solvency
Solvency risk
SPE
Special purpose auditor's report
Special purpose entity
specific identification of costs
Standing Interpretation Committee
Statistical sampling
Stratification
Subject matter information
Subsequent events
Subsidiary
Substantive Procedure
Successor auditor
Sufficiency
Suitable criteria
Suitably qualified external person
Summarized financial statements
Supplementary information
supplier
Swap contract
swaption
Syndication
synthetic instrument
Tangible asset
Tax
Tax base

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tax benefit
tax effects
Tax expense (tax income)
tax jurisdiction
Tax liability
Tax purposes
Tax rate
Terms of audit engagement
Test
Test of control
The Effects of Changes in Foreign Exchange Rates
Threats
Tolerable error
Total error
Trade receivable
trade secret
trading gains and losses
Transaction
Transaction loges
Transactions
Transfer
Transfer risk
Translation difference
translation method
Translation of foreign currency
Uncertainty
Understandability
Unqualified opinion
Unusual or unexpected relationships
vesting period
voting rights
Walk-through test
Warrant
Warranty
warranty obligation
Weighted Average
Wide Area Network (WAN)
Working capital
Working papers
Working Procedures
Write off

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