Приклади вживання Similar assets Англійська мовою та їх переклад на Українською
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Prices of similar assets.
These plans are almost identical in operation to private pension plans andhold similar assets.
Exchanges of similar assets.
In such cases,the tax will ultimately become payable on sale or use of the similar assets.
Many have similar assets.
In determining this amount,an entity considers the outcome of recent transactions for similar assets.
Are invested in similar assets.
The fair value of an asset or a liability might be affected when there has been a significant decrease in the volume or level of activity for that asset or liability in relation to normal market activity for the asset orliability(or similar assets or liabilities).
Quoted prices for similar assets or liabilities in active markets;
Securities and other similar assets;
Of useful lives of similar assets that are used in a similar way;
Previous experience with similar assets.
(a)an entity uses prices prevailing at the date of the estimate for similar assets that have reached the end of their useful life and have operated under conditions similar to those in which the asset will be used.
A financial asset(or, where applicable,a part of a financial asset or part of a group of similar assets) is derecognised where:.
Quoted prices for identical or similar assets or liabilities in non-active markets;
(b)typical product life cycles for the asset andpublic information on estimates of useful lives of similar assets that are used in a similar way;
Estimates of useful lives of similar assets that are used in a similar way;
The determination of whether a transaction is orderly(or is not orderly) is more difficult if there has been a significant decrease in the volume or level of activity for the asset or liability in relation to normal market activity for the asset orliability(or similar assets or liabilities).
It is based on the premise that similar assets should sell at similar prices.
In accordance with Article 1031 of the USTax Code, cryptocurrency transactions were considered an“exchange of similar assets” before, which allowed investors to use a“loophole” and avoid paying taxes.
A warranty obligation that permits or requires the substitution of the same or similar assets when the specified asset is not operating properly does not preclude lease treatment.
The depreciation policy for depreciable leased assets shall beconsistent with the lessor's normal depreciation policy for similar assets, and depreciation shall be calculated in accordance with IAS 16 and IAS 38.
(b) is separable,but there is no history or evidence of exchange transactions for the same or similar assets, and otherwise estimating fair value would be dependent on immeasurable variables.
Selling the gas transport system to a‘foreign' investor at a price that mightappear low compared to private transactions of similar assets in the west could be unpopular in Ukraine, especially as household energy costs are set to rise.
For example, it might be necessary to include a risk adjustment when there is significant measurement uncertainty(eg when there has been a significant decrease in the volume or level of activity when compared with normal marketactivity for the asset or liability, or similar assets or liabilities, and the entity has determined that the transaction price or quoted price does not represent fair value, as described in paragraphs B37-B47).
Adjustments also may benecessary in other circumstances(eg when a price for a similar asset requires significant adjustment to make it comparable to the asset being measured or when the price is stale).
This approach resembles Japan's experience,which views cryptocurrencies as a value, similar to assets.
Actual and imputed transfers of income accruing from the ownership of financial assets, agricultural and other land, patents, copyrights,concessions and similar intangible assets.
(i) The part comprises only specifically identifiedcash flows from a financial asset(or a group of similar financial assets). .