Примери за използване на Balance sheet date на Английски и техните преводи на Български
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Occurred after the balance sheet date.
(b) it is not probable that further breaches will occur within twelve months of the balance sheet date.
The stage of completion of the transaction at the balance sheet date can be measured reliably; and.
It is not probable that further breaches will occur within twelve months of the balance sheet date.
All provisions are reviewed at each balance sheet date and adjusted to reflect the current best estimate.
Updating disclosure about conditions at the balance sheet date.
Provisions should be reviewed at each balance sheet date and adjusted to reflect the current best estimate.
Events that are indicative of situations which occurred following balance sheet date.
At the balance sheet date, 31 December 20x1, the enterprise does not recognise a liability for dividends proposed or declared after the balance sheet date. .
Subsequent events after the balance sheet date.
The Court presented an event that took place after balance sheet date in an ÔOther matterŐ paragraph in the SARs of the European Banking Authority(EBA) and of the European Medicines Agency(EMA), which are both located in London.
The value of deferred tax assets is tested on each balance sheet date.
(i) the bankruptcy of a customer which occurs after the balance sheet date usually confirms that a loss already existed at the balance sheet date on a trade receivable account;
The events or conditions requiring disclosure may arise after the balance sheet date.
A management or board decision to restructure taken before the balance sheet date does not give rise to a constructive obligation at the balance sheet date unless the enterprise has, before the balance sheet date: .
The carrying amount of deferred tax assets is reviewed at each balance sheet date.
The IASB decided to clarify that the objective of fair value measurement is to arrive at the price at which a transaction would occur at the balance sheet date in the same instrument(ie without modification or repackaging) in the most advantageous active market22 to which an entity has immediate access.
The carrying amount of deferred tax assets are reviewed at each Balance Sheet date.
The objective of determining fair value for an instrument that is traded in an active market is to arrive at the price at which a transaction would occur at the balance sheet date in that instrument(i.e., without repackaging the instrument) in the most advantageous active market for that instrument to which the entity has immediate access.
Commencing major litigation arising solely out of events that occurred after the balance sheet date.
The following are examples of non-adjusting events after the balance sheet date that would generally result in disclosure.
All these indicators show that DDF has more current assets than its liabilities at the balance sheet date.
(c) the stage of completion of the transaction at the balance sheet date can be measured reliably; and.
It will often be impossible or prohibitively expensive to settle ortransfer an obligation at the balance sheet date.
In May 1999,IAS 10(revised 1999), Events After the Balance Sheet Date, amended paragraph 36.
An enterprise should adjust the amounts recognised in its financial statements to reflect adjusting events after the balance sheet date.
In May 1999, IAS 10(revised 1999), Events After the Balance Sheet Date, amended paragraph 36.
Therefore, the presentation of the accounts 2008 was affected by the above andcould not reflect the changes that should take place after the balance sheet date.
The fair value of investment property reflects market conditions at the balance sheet date.
This Standard should be applied in the accounting for, anddisclosure of, events after the balance sheet date.