Примери за използване на Controlled entity на Английски и техните преводи на Български
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Colloquial
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Official
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Medicine
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Ecclesiastic
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Ecclesiastic
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Computer
Each venturer usually contributes cash orother resources to the jointly controlled entity.
(c)the loss of joint control over a jointly controlled entity that includes a foreign operation.
The income statement of the venturer includes its share of the income andexpenses of the jointly controlled entity.
Similarly, the venturers may contribute into a jointly controlled entity assets that will be operated jointly.
The statement of comprehensive income of the venturer includes its share of the income andexpenses of the jointly controlled entity.
Similarly, the venturers may contribute into a jointly controlled entity assets that will be operated jointly.
The profit or loss of the venturer includes the venturer's share of the profit orloss of the jointly controlled entity.
For example, it may show its share of a current asset of the jointly controlled entity separately as part of its current assets;
Ajointly controlled entity controls the assets of the joint venture, incurs liabilities and expenses and earns income.
For example, it may show its share of a current asset of the jointly controlled entity separately as part of its current assets;
The statement of comprehensive income of the venturer includes its share of the income andexpenses of the jointly controlled entity.
It may show its share of the property, plant andequipment of the jointly controlled entity separately as part of its property, plant and equipment.
A parent or its subsidiary may be an investor in an associate ora venture in a jointly controlled entity.
From the date when a jointly controlled entity becomes an associate of an investor, the investor shall account for its interest in accordance with IAS 28.
A venturer discontinues the use of proportionate consolidation from the date on which it ceases to share in the control of a jointly controlled entity.
An interest in a jointly controlled entity which operates under severe long-term restrictions that significantly impair its ability to transfer funds to the venturer.
On the loss of joint control, the investor shall measure at fair value any investment the investor retains in the former jointly controlled entity.
Investments in the jointly controlled entity, and distributions and other payments or receipts between it and the jointly controlled entity.
A venturer shall discontinue the use of proportionate consolidation from the date on which it ceases to have joint control over a jointly controlled entity.
A venturer shall recognise its interest in a jointly controlled entity using proportionate consolidation or the alternative method described in paragraph 38.
These contributions are included in the accounting records of the venturer andare recognised in its separate financial statements as an investment in the jointly controlled entity.
(h)for an investment in a subsidiary,jointly controlled entity or associate, the investor recognises a dividend from the investment and evidence is available that.
For example, the venturers may transfera jointly controlled asset, such as an oil pipeline, into a jointly controlled entity.
A venturer with an interest in a jointly controlled entity is exempted from paragraphs 30(proportionate consolidation) and 38(equity method) when it meets the following conditions.
(ii)the dividend exceeds the total comprehensive income of the subsidiary,jointly controlled entity or associate in the period the dividend is declared.
In a jointly controlled entity, a venturer has control over its share of future economic benefits through its share of the assets and liabilities of the venture.
These contributions are included in the accounting records of the venturer andare recognised in its separate financial statements as an investment in the jointly controlled entity.
A jointly controlled entity is a joint venture that involves the establishment of a corporation, partnership or other entity in which each venturer has an interest.
As an alternative to proportionate consolidation described in paragraph 30,a venturer shall recognise its interest in a jointly controlled entity using the equity method.
An entity that reports its interest in a jointly controlled entity using proportionate consolidation includes in its consolidated cash flow statement its proportionate share of the jointly controlled entity s cash flows.