Примери за използване на Date of exchange на Английски и техните преводи на Български
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Into force on the date of exchange of instruments of.
Exchanged Gift Vouchers are valid for 6 months from date of exchange.
SIC-28 Business Combinations-'Date of Exchange' and Fair Value of Equity Instruments.
With a single exchange transaction the acquisition date corresponds to the date of exchange.
SIC-28 Business Combinations-'Date of Exchange' and Fair Value of Equity Instruments.
When a business combination is achieved in a single exchange transaction, the date of exchange is the acquisition date. .
Final SIC 28 Business Combinations-'Date of Exchange' and Fair Value of Equity Instruments was approved by the IASB in December 2001.
Assets given and liabilities incurred orassumed by the acquirer in exchange for control of the acquiree are required by paragraph 24 to be measured at their fair values at the date of exchange.
This Convention shall enter into force on the date of exchange of instruments of ratification and its provisions shall have effect.
When equity instruments are issued as part of the cost of the business combination,paragraph 24 requires the cost of the combination to include the fair value of those equity instruments at the date of exchange.
The published price at the date of exchange is an unreliable indicator only when it has been affected by the thinness of the market.
When this is achieved through a single exchange transaction, the date of exchange coincides with the acquisition date. .
The published price at the date of exchange is an unreliable indicator only when it has been affected by an undue price fluctuation or a narrowness of the market.
When a business combination involves more than one exchange transaction,for example when it is achieved in stages by successive share purchases, the date of exchange is the date that each individual investment is recognised in the financial statements of the acquirer.
The published price at the date of exchange of an equity instrument provides the best measurement of value and is used except in rare circumstances.
Therefore, when settlement of all or any part of the cost of a business combination is deferred,the fair value of that deferred component shall be determined by discounting the amounts payable to their present value at the date of exchange, taking into account any premium or discount likely to be incurred in settlement.
The published price at the date of exchange of a quoted equity instrument provides the best evidence of the instrument's fair value and shall be used, except in rare circumstances.
If a published price does not exist for the instruments at the date of exchange, the significant assumptions used to determine fair value shall be disclosed.
The fair value at the date of exchange of monetary assets given to equity holders of the acquiree as an alternative to equity instruments may also provide evidence of the total fair value given by the acquirer in exchange for control of the acquiree.
Other evidence andvaluation methods shall be considered when the acquirer can demonstrate that the published price at the date of exchange is an unreliable indicator of fair value, and that the other evidence and valuation methods provide a more reliable measure of the equity instrument's fair value.
(b) The date of exchange is the date of each exchange transaction(ie the date that each individual investment is recognised in the financial statements of the acquirer), whereas the acquisition date is the date on which the acquirer obtains control of the acquiree.
The Interpretation states that the published price at the date of exchange provides the best evidence of the instrument's fair value and should be used, except in rare circumstances.
If the published price at the date of exchange is an unreliable indicator or if a published price does not exist for equity instruments issued by the acquirer, the fair value of those instruments could, for example, be estimated by reference to their proportional interest in the fair value of the acquirer or by reference to the proportional interest in the fair value of the acquiree obtained, whichever is the more clearly evident.
If a published price exists at the date of exchange but was not used as the basis for determining the cost of the combination, that fact shall be disclosed together with: the reasons the published price was not used;
Included within this Standard are business combinations in which one entity obtains control of another entity but for which the date of obtaining control(ie the acquisition date) does not coincide with the date or dates of acquiring an ownership interest(ie the date or dates of exchange).
This should have been in place from the date of the exchange.
Date of maturity of forward exchange contract.
This Treaty shall enter into force on the thirtieth day after the date of the exchange of the instruments of ratification.
This Convention shall be in force for the term of five years from the date of the exchange of ratifications.
This Convention shall be subject to ratification and shall enter into force on the thirtieth day following the date of the exchange of instruments of ratification which shall take place in Washington, D.C.