Примери за използване на Disposal group 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
(a) A description of the non-current asset(or disposal group).
The asset(or disposal group) is being actively marketed for sale at a price that is reasonable in relation to its current fair value.
(ii) assets classified as held for sale or included in a disposal group.
Presentation of a non-current asset or disposal group classified as held for sale.
Further, the asset(or disposal group) must be actively marketed for sale at a price that is reasonable in relation to its current fair value.
Classified as held for sale orwhile it is part of a disposal group classified as held for sale.
The liabilities of a disposal group classified as held for sale are presented separately from other liabilities in the balance sheet.
The requirements for measuring the individual assets and liabilities within the disposal group are set out in paragraphs 18, 19 and 23.
If the asset(or disposal group) is acquired as part of a business combination it is initially measured at fair value less costs to sell.
Interest and other expenses attributable to the liabilities of a disposal group classified as held for sale shall continue to be recognised.
Also liabilities of a disposal group classified as held for sale are presented separately from other liabilities in the statement of financial position.
(c)decreases attributable to sales andbiological assets classified as held for sale(or included in a disposal group that is classified as held for sale) in accordance with IFRS 5;
The liabilities of a disposal group classified as held for sale shall be presented separately from other liabilities in the statement of financial position.
An entity shall present a non-current asset classified as held for sale and the assets of a disposal group classified as held for sale separately from other assets in the balance sheet.
Hence, if the asset(or disposal group) is acquired as part of a business combination, it shall be measured at fair value less costs to sell.
The Group measures a non-current asset that ceases to be classified as held for sale(or ceases to be included in a disposal group classified as held for sale) at the lower of.
A disposal group may be a group of cash generating units, a single cash generating unit or part of a cash generating unit.
(ii)assets classified as held for sale or included in a disposal group classified as held for sale in accordance with IFRS 5 and other disposals; .
A disposal group is a group of assets to be disposed of, by sale or otherwise, together as a group in a single transaction and liabilities directly associated with those assets that will be transferred in the transaction.
Investment properties that meet the criteria to be classified as held for sale(or are included in a disposal group that is classified as held for sale) shall be measured in accordance with AS 105.
If the disposal group is a newly acquired subsidiary that meets the criteria to be classified as held for sale on acquisition(see paragraph 11), disclosure of the major classes of assets and liabilities is not required.
For the sale to be highly probable,the appropriate level of management must be committed to a plan to sell the asset(or disposal group), and an active programme to locate a buyer and complete the plan must have been initiated.
If an entity has classified an asset(or disposal group) as held for sale, but the criteria in paragraphs 7- 9 are no longer met, the entity shall cease to classify the asset(or disposal group) as held for sale.
Depreciation of an asset ceases at the earlier of the date that the asset is classified as held for sale(or included in a disposal group that is classified as held for sale) in accordance with IFRS 5 and the date that the asset is derecognised.
The entity shall measure a non-current asset(or disposal group) that ceases to be classified as held for sale oras held for distribution to owners(or ceases to be included in a disposal group classified as held for sale or as held for distribution to owners) at the lower of.
Amortisation shall cease at the earlier of the date that the asset is classified as held for sale(or included in a disposal group that is classified as held for sale) in accordance with IFRS 5 and the date that the asset is derecognised.
Immediately before the initial classification of the asset(or disposal group) as held for sale, the carrying amounts of the asset(or all the assets and liabilities in the group) shall be measured in accordance with applicable IFRSs.
An entity shall recognise an impairment loss for any initial orsubsequent write-down of the asset(or disposal group) to fair value less costs to sell, to the extent that it has not been recognised in accordance with paragraph 19.
If the Group has classified an asset(or disposal group) as held for sale but subsequently, the criteria for classification is no longer met, the Group ceases to classify the asset(or disposal group) as held for sale.
Once a non-current biological asset meets the criteria to be classified as held for sale(or is included in a disposal group that is classified as held for sale) in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, it is presumed that fair value can be measured reliably.