Примеры использования Fair value measurements на Английском языке и их переводы на Русский язык
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Recurring fair value measurements continued.
Other disclosures similar to the proposals in ED/2009/5 Fair Value Measurements;
Fair value measurements of non-financial assets and liabilities.
The application of IFRS 13 has no material impact to the fair value measurements of the Group.
Recurring fair value measurements Land and buildings- Shops and other facilities for rents- 872,172-- Gas stations-- 658,184.
It replaces andexpands the disclosure requirements about fair value measurements in other IFRSs, including IFRS 7.
The fair value measurements of AMD denominated loans to customers and term deposits from customers are categorized into Level 3 and Level 2 respectively in the fair value hierarchy.
IFRS 13, Fair Value Measurement, establishes a single source of guidance under IFRS for all fair value measurements.
IFRS 13 establishes a single source of guidance for fair value measurements and disclosures about fair value measurements. .
IFRS 13 Fair Value Measurement IFRS 13 clarifies the definition of fair value andprovides relevant guidelines and enhanced disclosures about fair value measurements.
It also replaces and expands the disclosure requirements about fair value measurements in other IFRSs, including IFRS 7 Financial Instruments.
The new disclosures include the fair value hierarchy, key assumptions andvaluation techniques used which are in line with the disclosure required by IFRS 13 Fair Value Measurements.
He indicated that illiquid markets were more common in developing countries and that most fair value measurements were likely to be based on Level 2 and 3 inputs.
The FASB issued SFAS No. 157,“Fair Value Measurements.” This statement defines fair value, establishes a framework for measuring fair value in generallyaccepted accounting principles and expands disclosures about fair value measurements.
This definition is consistent withthe one in Statement of Financial Accounting Standards(SFAS) No.157 Fair Value Measurements, issued by FASB in the United States.
Financial Instruments In September 2006, the FASB issued SFAS No. 157,“Fair Value Measurements,” which establishes a formal framework for measuring fair values of assets and liabilities in financial statements that are already required by US GAAP to be measured at fair value. .
The new provisions require that a reporting entity disclose separately theamounts of significant transfers in and out of Level 1 and Level 2 fair value measurements and describe the reasons for the transfers.
Although, the International Federation of Accountants(IFAC)has recently issued a new International Standard on Auditing(ISA)'Auditing Fair Value Measurements and Disclosures' to address the increasing number of complex accounting pronouncements containing measurement and disclosure provisions based on fair value, it still remains to be seen whether this ISA, in the Indian context, adequately addresses the auditing issues needs to be examined.
This framework includes a Product Control function, which is independent of front office management and reports to the Chief Financial Officer, and which has overall responsibility for independently verifying the results of trading andinvestment operations and all significant fair value measurements.
IFRS 13 FAIR VALuE MEASuREMENT IFRS 13 establishes a single source of guidance for fair value measurements and disclosures about fair value measurements. .
IFRS 13 establishes a single framework for measuring fair value andmaking disclosures about fair value measurements, when such measurements are required or permitted by other IFRSs.
This includes a valuation team that has overall responsibility for overseeing all significant fair value measurements, including Level 3 fair values, and reports directly to the management.
The scope of IFRS 13 is broad and it applies to both financial and non-financial items for which other IFRSs require orpermit fair value measurements and disclosures about fair value measurements, except in certain circumstances.
The scope of IFRS 13 is broad; it applies to both financial instrument items andnon-financial instrument items for which other IFRSs require or permit fair value measurements and disclosures about fair value measurements, except in specified circumstances.
Fair value measurement: if asset is measured at fair value. .
Fair value measurement considerations.
This evaluation would be the process needed to resolve the fair value measurement concerns.
A range of estimates based on fair value measurement principles;
Inter-relation between significant unobserva- ble inputs and fair value measurement.
It was intended to provide guidance on how to meet fair value measurement requirements.