Cross-tham chiếu của một định nghĩa cho một tiêu chuẩn cụ thể được đưa ra để người đọc có thể tham khảo cách diễn đạt cụ thể trong bối cảnh của nó. Nếu thuật ngữ này bắt nguồn từ khung Chuẩn bị và trình bày báo cáo tài chính, chúng tôi đã sử dụng tiền tố F trước khi số đoạn. | 258 exercise price exercise price In terms of an option contract the exercise price is the price for which the underlying commodity or financial instrument can be bought in the case of a call option or sold in the case of a put option. The exercise price is also referred to as the strike price. existing use value The price at which a property can be sold on the open market assuming that it can only be used for the existing use and that there is vacant possession. exit value The net realizable value of an asset calculated by deducting the expenses of selling the asset from its market price. Exit values can be regarded as break-up values and are not consistent with the going-concern concept that assumes operations will continue into the foreseeable future. expectation gap The possible difference between what the public perceives as the duties and responsibilities of an auditor and the role of auditors as set by regulations. expenditure The costs or expenses incurred by an organization. They may be capital expenditure or revenue expenditure. expenses The outflow or depletion of assets or the occurrence of liabilities during a financial period resulting in the reduction in equity but excluding distributions to equity participants. exploration and evaluation assets Expenditure on exploration and evaluation that is recognized as assets in accordance to the entity s accounting policy. Refer to IFRS 6. exploration and evaluation expenditure Expenditure incurred before the technical feasibility and commercial viability of extracting mineral resources are demonstrable. Refer to IFRS 6. exposure draft A draft document issued by some national standard setters for final comment before the issuing of the accounting standard. extended trail balance A trial balance comprising columns for debit and credit balances plus additional columns for adjustments accruals and prepayment. There are two final columns that aggregate all the debit and credit balances. These are the figures used
