Accounting

Integrity

Integrity means the quality of being honest and having strong moral principles that you refuse to change

Цілісність/ чесність

Principil of integrity

Falsify

To falsify means to change or alter something like a document, record, or data to trick or deceive people. It also means to show that a claim, theory, or statement is false.

Falsified accounts

Breaching

Порушення

Breaching professional ethics

Breaching is the act of breaking through a law, a physical barrier, an agreement, or the water's surface. As the present participle and gerund of the verb breach, it applies to several distinct contexts

Outlines

Окреслює / коротко опису

Outlines the key steps

Outlines means showing a clear outer edge, shape, or boundary, or having given a short summary of the main points.

Favourable

Сприятливий

Favourable outcome / performance

Favourable (or favorable in American English) is an adjective that means showing approval, giving an advantage, or making a good outcome more likely.

Relevant

Доречний

Relevant information

Relevant means closely connected, appropriate, or important to the current subject or situation.

Deliberately

Умисно/ навмисно

Deliberately mistake financial data

Deliberately means doing something on purpose, intentionally, or with careful planning rather than by accident. It can also describe doing an action in a slow, unhurried, and thoughtful manner

Complicit

Замішанний/ співучасник

To be complicit in a fraud

Complicit is an adjective that means being involved in or knowing about a crime, illegal act, or morally wrong behavior.

Impairment

Знецінення

Impairment loss (збиток від Знецінення)

Exceeds

Перевищувати

Cost exceeds carrying amount

Arises

Виникає

Obligation arises / виникає зобов'язання

Incurred

Понесені

Cost incurred during the period

Evaluated

Оцінений

Evaluated by management

Preliminary

Попередній

Preliminary results

Conclude

Висновок

Conclude a contract/ Conclude that…

Feasible

Можливий / здійснений

Technically feasible

Viable

Життєздатний

Commercially viable (комерційно життєздатний)

Allegedly

Нібито

Allegedly committed fraud

Negligence

Недбалість

Gross negligence (груба недбалість)

Fraud

Шахрайство

Financial statement fraud

Forgery

Підробка

Forgery of documents

Residual value

Залишкова вартість

Embodied

Втілення

The future economic benefits embodied in an asset

Carrying amount

Балансових вартість

Insignificant

Незначний

Insignificant and therefore immaterial

(Незначний і тому не суттєвий)

Intended

Задуманий / поизначений

Intended by management

Manner

Спосіб

Consumption

Споживання

In expected pattern of consumption of the future economic benefits embodied in the assets

Facility

Об'єкт

A manufacturing facility

Intangible assets

Нематеріальні активи

Fair value

Справедлива ціна

Financial liabilities

Фінансові зобов'язання

Financial assets

Фінансові активи

Initial assessment

Початкова оцінка

Bond

Акція

Redeemable

Викупний/ що має бути викуплений

Revolution reserv

Резерв переоцінки

Revolution income

Дохід від переоцінки