Примеры использования Are recognised in profit на Английском языке и их переводы на Русский язык
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Colloquial
All impairment losses are recognised in profit and loss.
Losses are recognised in profit or loss and reflected in an allowance account.
Foreign currency differences arising on remeasurement are recognised in profit and loss.
Past service costs are recognised in profit or loss on the earlier of.
Changes in the carrying amount of the allowance account are recognised in profit or loss.
Losses are recognised in profit or loss and reflected in an allowance account.
Resulting unrealised gains and losses are recognised in profit or loss.
Remeasurements are recognised in profit or loss in the period in which they arise.
Gains or losses on financial assets held for trading are recognised in profit or loss.
Losses are recognised in profit or loss and reflected in an allowance account against loans and receivables.
Gains and losses on other financial intruments are recognised in profit or loss as follows.
Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process.
Net interest expense andother expenses related to defined benefit plans are recognised in profit or loss.
Impairment losses are recognised in profit or loss.
Gains and losses on disposals determined by comparing proceeds with carrying amount are recognised in profit and loss.
All other expenditures are recognised in profit and loss as incurred.
Gains and losses on disposals determined by comparing proceeds with carrying amount are recognised in profit or loss for the year.
Payments made under operating leases are recognised in profit or loss on a straight-line basis over the term of the lease.
The costs of theday-to-day servicing of property, plant and equipment are recognised in profit or loss as incurred.
Impairment losses relating to continuing operations are recognised in profit or loss in the expense categories which are consistent with the function of the impaired asset.
The costs of theday-to-day servicing of property, plant and equipment are recognised in profit or loss as incurred.
Gains and losses from such financial liabilities are recognised in profit or loss when the liabilities are derecognised, as well as through the effective interest rate amortisation process.
The costs of the day-to-day servicing of property, plant and equipment are recognised in profit or loss as incurred.
All impairment losses in respect of non-financial assets are recognised in profit or loss and reversed only if there has been a change in the estimates used to determine the recoverable amount.
Gains and losses on disposals are determined by comparing proceeds with carrying amounts and are recognised in profit or loss for the reporting period.
All borrowing costs are recognised in profit or loss using the effective interest method, except for borrowing costs related to qualifying assets which are recognised as part of the cost of such assets.
All impairment losses in respect of these investments are recognised in profit or loss and cannot be reversed.
Gains and losses resulting from the settlement of such transactions and from the translation of monetary assets andliabilities denominated in foreign currencies are recognised in profit or loss.
Income and expense recognition Interest income and expense are recognised in profit or loss using the effective interest method.
Foreign currency differences arising on translation are recognised in profit or loss, except for differences arising on the translation of available-for-sale equity instruments which are recognised in other comprehensive income.