UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

  IFRS " #$%&'( )*+,( -.


 

Terminiology In English

Accounting
Accounting estimate
Accounting income
Accounting model
Accounting period
Accounting policy
Accounting principle
Accounting profit
Accounting record
Accounting treatment
Accounts receivable
Accrual basis (accrual basis of
Accounting)
Accrued liabilities
Accumulated compensated
absences
Accumulated profit or loss
Acquiree
Acquirer
Acquisition






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Acquisition date

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Active market
Actuarial assumptions
Actuarial gains and losses

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Page 1 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

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<! -


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= =!
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Actuarial present value of

promised retirement benefits
Actuarial valuation

@
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Actuarial valuation method

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Additional consideration
Adjusting event after the
balance sheet date
Administrative expenses
Admission fees
Advance
Agency
Aggregate
Aggregation

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Agricultural activity

< 2

Agricultural produce
Allocation

< G!'

Allowance
Allowed alternative treatment

H
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= +


%
Q=!

Amortisation
Amortisation method
Amortised cost of a financial
asset or financial liability
Amount of inventories

Q=!)@

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U
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Page 2 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

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Amount recognised [in the

balance sheet and income
statement]
Amount recoverable
Analysis
Annual leave

94
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Antidilution

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Appendix
Arm's length transaction
Asking price
Asset
Assets held by a long-term
employee benefit fund

S\ = 
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K
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 12'

Associate
Authorise [financial
statements for issue]
Available-for-sale financial
assets
Background
Balance sheet
Balance sheet date
Bank
Bankrupt
Bankruptcy

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H

 
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Basic earnings per share

4
%

U'

Benchmark treatment
Benefit

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Page 3 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

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 Y"
-
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Best estimate
Bias
Bid bonds
Bid price
Bills of exchange
Binding sale agreement
Biological asset
Biological transformation
Board of directors
Bonus plan
Book value
Borrowing costs
Bottom-up test


<S U K!

Business combination

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<12' K  4 ? +4

Business segment

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Business unit
Buying segment
By-product
Call options
Callable
Cap
Capital

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Capital asset pricing Model


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Capital contribution
Capital expenditure
Capital gain
Capital maintenance
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UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

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Capital maintenance
adjustment
Capitalisation
Capitalisation of interest
Carried at cost
Carry forward

<
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? 9



Carrying amount


 
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Cash
Cash basis
Cash equivalents
Cash flow risk
Cash flow statement =
statement of cash flows
Cash flows


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Cash generating unit

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Cash inflow
Cash on hand
Cash outflow
Cash payment
Cash proceeds
Cash-settled share-based
payment transaction

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Cedant
Certificates of deposit
Cessation (of capitalisation)
Claim
Class of assets
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Page 5 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

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Class of financial instruments

Classification
Closing balance (=ending
balance)
Closing rate
Collateral
Collaterised (asset, borrowing)
Collectability
Collection
Commencement

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8
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Commencement of the lease

term

%S  A

Commission
Commitment
Commodity
Comparability
Comparative information
Compensated absences

<











 
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Compensation

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Completeness
Compliance with
international accounting
standards
Component

  
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 ;
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Component of an entity

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Page 6 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

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Compound financial
instruments
Compound instrument
Concentration of (credit etc)
risk
Consolidated financial
statements
Consolidation

 


 
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Construction contract

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Constructive obligation

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Contingency
Contingent asset

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Contingent consideration
Contingent liability
Contingent rent

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! %

Contingent share agreement

Contingently issuable
ordinary shares
Contract
Contractual arrangement
Contribution
Control (of an asset)
Control (of an enterprise)

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2)   ) <

 

Control (of an entity)

Conversion option

 

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Page 7 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

  IFRS " #$%&'( )*+,( -.




!4 '
c1! 2' A
=2 " < 12'
 !

Convertible bonds
Copyright
Corporate assets
Corridor
Corridor
Cost
Cost formula
Cost method
Cost of an acquisition

 %

U
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U
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U
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!'4
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Cost of an asset acquired in

exchange or part exchange for
dissimilar assets

9-
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Cost of an asset acquired in

exchange or part exchange for
similar assets

9-
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=2 1

Cost of an investment

I!
U
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Cost of conversion
Cost of disposal
Cost of inventories
Cost of purchase
Cost of sales method
Cost plus contract
Cost plus method
Cost recovery approach

;2! c;

! U
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U
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U
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U
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l" = Y
U
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Costs of disposal

H c;

Costs to sell

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Page 8 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

  IFRS " #$%&'( )*+,( -.

!9 Q=+

Credit facilities
Credit risk
Credit worthiness
Creditors
Cumulative preference
dividends
Currency risk
Currency translation
Currency units
Current asset
Current cost
Current cost approach
Current investment
Current liabilities
Current service cost

!9)@ J

!9
'9

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%
U
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Current tax
Curtailment
Date of acquisition
Date of transition to IFRSs
Dealing securities
Debt
Debt equity ratio
Debt instrument
Debt securities
Decision tree

O


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K

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Page 9 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

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Deductible temporary
differences

=!+ K;!
4g"

c;

Deemed cost
Defer
Deferral method
Deferred tax assets

g
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g
8 - - 


g
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Deferred tax liabilities

Defined benefit liability
Defined benefit obligation
(present value of)
Defined benefit plans

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Defined contribution plans

:
 f H9
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QT 4 V

QQ

4 
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Demand deposits
Demerger
Demonstrably committed
Depreciable amount
Depreciable assets
Depreciation
Derecognise (a financial
instrument)

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Derecognition
Derivative
Derivative financial
instruments

!2 

 
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Development
Development costs
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Page 10 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

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Diluted earnings per share

Dilution

?=+
 XUJ
XUJ

Dilutive potential ordinary

shares


YUJ=? 
!

S
?=+
 K1 <

Direct insurance contract

Direct method of reporting
cash flows from operating
activities
Directors
Disaggregated information
Disclose
Disclosure
Disclosure of government
assistance
Discontinued (operations)
Discontinuing (operations)
Discount rate
Discounting
Disposal consideration
Dividend yield
Dividends
Downstream transactions
Earnings
Earnings diluted
Earnings- basic

K 
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2S
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9-

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Economic life

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Page 11 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

  IFRS " #$%&'( )*+,( -.

5

Effective date


U 9U@


Effective interest methods

U 9U

Effective interest rate

Element (of financial
statements) eligible for
capitalisation


 g? 
( 9<' ) " 

'Y!!
2

Embedded derivative

K
 -

Employee benefits
Employee share ownership
plan

?=S K


^ 

Employer payroll taxes and

insurance contributions
Enactment
Ending balance (= closing
balance)
Enterprise
Enterprises whose shares are
(not) publicly traded
Entity
Entity-specific value
Equity
Equity capital

S
<
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Page 12 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

  IFRS " #$%&'( )*+,( -.

Equity compensation benefits

(= Stock = Share)
compensation benefits
Equity compensation plans (=
Share = Stock) compensation
plans
Equity instrument

;
 X !-

;
 X 6 

;
A


;
'

Equity instrument granted

;
@


;



Equity method
Equity securities
Equity-settled share-based
payment transaction

?=  f
;


A
+

Events occurring after the

balance sheet date
Exchange difference
Exchange of assets
Exchange rate
Executory contract
Exercise date
Exercise price
Expected value
Expenditure
Expenses
Experience adjustments

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PQ RS
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Expiry date
Exposure draft
Extraordinary items
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Page 13 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

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? 9 :

= <h

Face (of financial statements

Fair presentation




Fair value

= h



 
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Faithful presentation
Fees
Fellow subsidiary
FIFO (first-in, first- out)
FIFO formula
Finance lease
Financial asset
Financial asset or liability
held for trading
Financial guarantee
Financial institution
Financial instruments
Financial liability
Financial performance
Financial position
Financial reporting
Financial review


!L \U!  -! 
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Financial risk
Financial statements
Financial year-to-date basis
Financing activities
Financing device
Finished goods

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Page 14 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

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g -!

!
+< 

Firm commitment
Fixed assets
Fixed price contract

!  k
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Fixed production overhead

Floating rate
Floor
Forecast
Foreign currency
Foreign currency transaction
Foreign currency translation

 !

g'

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Foreign entity

< < 

Foreign exchange contract

'<


Foreign operation
Forgivable loans
Forward contract
Framework
Franchise fee
Function of expense

='< !'K; 4

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Functional currency

+9 Q<



Fundamental errors

  


Funding


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Future cash flow

Future contract
Future economic benefit
Gain on disposal
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Page 15 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

  IFRS " #$%&'( )*+,( -.

Gains
General purchasing power
approach
Geographical segment
Going concern
Goodwill
Government
Government assistance
Government grants
Grants related to assets
Grants related to income
Gross investment in the lease
Gross margin
Gross profit
Group
Group administration
(employee benefit) plan
Group of assets
Grouping of assets
Guarantee

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92
 
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8

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Guaranteed benefits

Y'

Guaranteed element
Guaranteed residual value
Harmonise

Y
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Harvest

"<

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Hedge Effectiveness

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Page 16 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

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"<

!

Hedge effectiveness

L ' !

Hedged item




Hedging
Hedging instrument

= 
!/ L \U!

Held for trading

Held-to-maturity investment
Hire purchase contract
Historical cost
Holding company
Host contract
Hyperinflation
Hyperinflationary economy
Identifiable asset
Impairment
Impairment loss
Import duties
Imputed rate of interest
Inception of a lease
Incidental income
Income
Income approach
Income statement = statement
of income
Income tax
Incremental borrowing rate of
interest (lessees)

)!5 ! L \U! I!

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Page 17 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

  IFRS " #$%&'( )*+,( -.

X !A
!'

Indemnity clause

Q8 ) <
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Indicator (of impairment )

Indirect method of reporting
cash flows from operating
activities
Industry segment
Inflation

  " < !"k
 


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2S K'

<a2' K  4 ? +4
?JY

c;

Initial direct costs

Initial disclosure event (for a
discontinuing operation)

4 2' A
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9 4
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+

Initial measurement
Insolvency
Insolvent
Insurance agency commissions

K1!<) )
'1 A
K1


Insurance asset
Insurance company

K1 <

Insurance contract

K1 2

Insurance enterprise
Insurance liability
Insurance risk

'1 -!
K1  
Kg

Insured event


k 
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Intangible asset
Interest

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Page 18 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

  IFRS " #$%&'( )*+,( -.

Interest cost (for an employee

benefit plan)

K
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U
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Interest rate implicit in a lease

1 < " 'Y 9U

Interest rate risk

Interest rate swap
Interim financial report
Interim period
Internally generated goodwill
International accounting
standard (IAS)
International Accounting
Standards Committee (IASC)
International Federation of
Accountants(IFAC)
Intra-group transaction
Intrinsic value
Inventories

9U@  J
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Investing activities

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Investment
Investment enterprise
Investment performance
Investment property
Investment securities
Investment tax credits
Investor
Investor in a joint venture

<N ,,O PQ RS %'R

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Page 19 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

  IFRS " #$%&'( )*+,( -.

Involuntary liquidation
Item
Item by item basis
Joint control
Joint venture
Joint working group
Jointly controlled entity
Lease
Lease term
Leased assets
Legal entity
Legal merger
Legal obligation
Legally enforceable right
Legislative requirement
Lender
Lessee

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!2 2

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1!
g
4 
4 
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2 :


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Lessees incremental
borrowing rate of interest

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g
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Lessor
Letter of credit
Liability

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U!

Liability adequacy test

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License fee
Licensing agreement
Life assurance company
LIFO (last-in, first- out)
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Page 20 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

  IFRS " #$%&'( )*+,( -.

Line item
Line of business
Liquid asset
Liquidity
Liquidity risk
Litigation settlements
Loan
Loans and advances
Loans and receivables
originated by the enterprise
Long-term employee benefits
Long-term investment
Losses
Majority interest
Management
Margin
Market risk
Market value
Marketable
Master netting arrangement
Matching of costs with
revenues
Materiality
Matrix approach
Matrix presentation
Maturity
Measurement
Measurement bases
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Page 21 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

  IFRS " #$%&'( )*+,( -.

Y< 

1! "< S


4S
!<

Membership fees
Merger
Minimum lease payments
Minority interest
Mismatch
Monetary items (monetary
assets, monetary financial
assets and financial liabilities,
monetary financial
instruments)

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Multi-employer (benefit) plans

!a2' - 6 

!2 12'

Mutual entity

@
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Nature of expense method

Negative goodwill
Negotiable paper
Net assets available for
benefits
Net basis
Net income
Net investment in a foreign
entity
Net investment in a lease
Net loss
Net monetary position
Net profit

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Page 22 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

  IFRS " #$%&'( )*+,( -.

Net profit or loss (for the

period)
Net realisable value
Net selling price
Net settlement = settlement
Neutrality
Non-adjusting event (after the
balance sheet date)

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Non-cash transactions
Non-controlling interest

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Non-monetary asset
Non-monetary government
grants
Normal capacity of
production facilities
Notional amount
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Offer price
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Onerous contract
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Page 23 of 34

UHY Khaled Elfakhrani Co.

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Operating activities
Operating cycle
Operating lease
Options
Options, warrants and their
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Ordinary share
Originated loans and
receivables

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Overdraft
Overheads
Over-the-counter market
Owners equity
Paid-in capital
Parent
Participants (in a pension
plan)
Past due

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Page 24 of 34

UHY Khaled Elfakhrani Co.

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Past service cost

Payables
Pension
Pension scheme
Percentage of completion
method
Performance (= financial
performance)
Period of service
Perpetual debt instrument
Physical capital
Plan assets (of an employee
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Portfolio
Post-employment benefit
plans
Post-employment benefits

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Preferred share
Premium
Prepayments
Present obligation
Present value
Present value of defined
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Page 25 of 34

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Presentation

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Presentation currency
Price earning ratio
Price index
Price risk
Primary financial instruments
Primary reporting format
Pro forma
Pro rata basis
Production overheads
Profit
Profit after tax
Profit before tax
Profit sharing
Progress billing
Progress payment
Projected unit credit method
Property, plant and equipment

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Provision
Provision for loss
Prudence
Purchase consideration
Purchase method
Put option

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Page 26 of 34

UHY Khaled Elfakhrani Co.

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Puttable
Puttable instrument
Qualifying asset
Qualitative characteristics
Quoted market price
Realisable value
Rebuttable presumption
Receivables
Recognition
Reconciliation
Recoverability
Recoverable amount
Redemption
Refinancing
Reformatted (IAS)
Regular way contract
Regulator
Reimbursement

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Related parties
Related party transaction
Relevance
Reliability

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Remeasurement

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Page 27 of 34

UHY Khaled Elfakhrani Co.

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Rendering of service
Reorganisations
Repayment

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Replacement cost of an asset

Reportable segment
Reporting currency
Reporting date
Reporting enterprise
Reporting period
Repurchase agreement
Research
Reserve
Residual value
Restatement

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Retail method
Retail store chain
Retained earnings
Retirement benefit plans
Retrospective application

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Retrospective restatement

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Return on investment
Return on plan asset (of
employee benefit plan)

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Page 28 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

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Revaluation
Revalued amount of an asset
Revenue
Reversal
Reverse share split
Reversed acquisition
Revised (IAS)
Rewards associated with a
leased asset
Right offset of
Risk
Risks associated with a leased
asset
Royalty
Sale
Sale and leaseback transaction
Scope
Secondary segment
information
Secret reserves
Securities
Securitisation
Segment
Segment accounting policy
Segment assets

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Page 29 of 34

UHY Khaled Elfakhrani Co.

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Segment expense
Segment result
Segment revenue
Separate financial statements

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Set-off, legal right of

Settle net = net settlement
Settlement
Settlement (of employee
benefit obligations)
Settlement date
Settlement value
Share
Share capital
Share compensation benefits
=(Stock= Equity)
compensation benefits)
Share option plan
Share premium
Share split
Share warrant
Shareholder
Shareholders equity
Short seller
Short-term employee benefits
Significant influence
Single product enterprise

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Page 30 of 34

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Sinking fund
Social security
Social security contribution

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Solvency
Special purpose entity (SPE)
Spin-off
Spot exchange rate
Standard cost method
Standby letters of credit
Standing Interpretation
Committee (SIC)
State (employee benefit) plan
Statement of cash flows = cash
flow statement

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Statement of changes in equity

Statement of income = Income
statement
Stock compensation benefits
(=Share = Equity)
compensation benefits
Stock compensation plans
(=Share = Equity)
compensation plans
Subsidiary
Subsidies
Substance over form

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Page 31 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

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Substantively enacted
Superannuation scheme
Supervisory nonmanagement directors
Surplus fund
Swap contract
Syndication
Synthetic instrument
Tangible asset
Tax
Tax base

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Tax base of an asset or liability

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Tax expense (tax income)

Taxable profit (tax loss)
Temporary difference
Termination benefits
Top-down test
Total return swap
Trade date
Trade receivables

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Trading- financial asset or

liability held for trading
Transaction
Transaction costs (financial
instruments)
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Page 32 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

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L'

Transfer
Transferee
Transferor
Transitional liability (defined
benefit plans)
Translation of foreign
currency
Treasury shares
Trust activities
Trustee
Unamortised
Uncollectability
Understandability
Unearned finance income
Unguaranteed residual value
Uniting of interests
Unquoted
Upstream transactions
Useful life
User (of financial statements)
Valid expectation
Value added statement
Value in use
Variable production overheads
Venturer

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Page 33 of 34

UHY Khaled Elfakhrani Co.

UHY/012 3%4 $5

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Vested benefits

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Vested employee benefits

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Vesting conditions
Vesting period
Warrant
Warranty
Weighted average cost method
Weighted average number of
ordinary shares outstanding
during the period
Working capital

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Page 34 of 34