Примери за използване на Entity recognises 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
An entity recognises an asset in such cases because.
If in accordance with the recognition principle in paragraph 21 an entity recognises.
An entity recognises an asset in such cases because.
If those criteria are not met, the transferred assets are not derecognised, and the entity recognises a new liability relating to the transferred assets.
Consequently, an entity recognises the resulting deferred tax liability.
If an entity recognises financial assets using settlement date accounting(see paragraphs 38-42), any change in the fair value of the asset to be received during the period between the trade date and the settlement date is not recognised for assets carried at cost or amortised cost(other than impairment losses).
In the case of the supply of services, the entity recognises the expenditure as an expense when it receives the services.
The entity recognises 150 immediately because those benefits are already vested.
Subsequently, on 15 March 20X2 the entity recognises dividends of Rs 10,000 from previous operating profits as a liability.
The entity recognises a liability and an expense of 2.5% of profit.
Some IFRSs specify circumstances when an entity recognises particular items outside profit or loss in the current period.
An entity recognises a liability of 100 for accrued product warranty costs.
Subsequently, on 15 March 20X2 the entity recognises dividends of Rs 10,000 from previous operating profits as a liability.
The entity recognises 120 on a straight-line basis over three years from 1 January 20X5.
If, in accordance with the recognition principle in paragraph 16, an entity recognises in the carrying amount of an asset the cost of a replacement for part of an investment property, it derecognises the carrying amount of the replaced part.
The entity recognises 150 immediately because those benefits are already vested.
Therefore, the entity recognises a liability equal to 12 days of sick pay.
The entity recognises a current tax liability and a current income tax expense of 50,000.
In a business combination, an entity recognises any deferred tax liability or asset and this affects the amount of goodwill or bargain purchase gain it recognises(see paragraph 19);
The entity recognises a current tax liability and a current income tax expense of 50,000.
For example, if in a business combination an entity recognises goodwill of CU100 that has a tax base of nil, paragraph 15 prohibits the entity from recognising the resulting deferred tax liability.
The entity recognises revenue for the transfer of the related goods or services to the customer; and.
For example, if in a business combination an entity recognises goodwill of CU100 that is deductible for tax purposes at a rate of 20 per cent per year starting in the year of acquisition, the tax base of the goodwill is CU100 on initial recognition and CU80 at the end of the year of acquisition.
Example An entity recognises a liability of 100 for accrued product warranty costs.
(b) the entity recognises revenue from the satisfaction of the performance obligation in accordance with paragraph B16.
In addition, the entity recognises the continuing involvement that results from the subordination of its retained interest for credit losses.
In addition, the entity recognises the continuing involvement that results from the subordination of its retained interest for credit losses.
Similarly, an entity recognises a provision for the decommissioning costs of an oil installation or a nuclear power station to the extent that the entity is obliged to rectify damage already caused.
If, under the recognition principle in paragraph 7, an entity recognises in the carrying amount of an item of property, plant and equipment the cost of a replacement for part of the item, then it derecognises the carrying amount of the replaced part regardless of whether the replaced part had been depreciated separately.