Примери за използване на Historical cost на Английски и техните преводи на Български
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The financial report is prepared on the historical cost basis.
Historical cost includes expenditure that is directly attributable to the acquisition.
The financial report has been prepared on a historical cost basis.
Historical cost includes expenditures that are directly attributable to the acquisition of the items.
The financialstatements have been prepared on historical cost basis.
Non-monetary items that are measured at historical cost are translated using the exchange rate at the date of the transaction; and.
The Financial Information has been prepared on an historical cost basis.
(1) The"tax depreciable value" shall be the historical cost of the asset debited with the charged provisions and donations associated with the asset which are included in the said cost. .
These financial statements have been prepared on a historical cost basis.
The cost of fixed assets will be formed by the historical cost of acquisition or such other price which corresponds to the accounting standards- namely fair price.
Non-monetary items are measured at historical cost.
Amortised historical cost is the historical cost of an asset or liability plus or minus that portion of its historical cost previously recognised as expense or income.
The value added tax is not included in the historical cost of the asset, or.
(a) For assets, historical cost is the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire the asset at the time of its acquisition.
The Historical Financial Information has been prepared under the historical cost basis.
Most assets that a cooperative initially recognized at historical cost are subsequently measured on other measurement bases.
The resulting translated amounts for non-monetary items are treated as their historical cost.
Two common measurement bases are historical cost and fair value:(a).
Net loss may be nominally constant,"nominal linear",and then based on the historical cost.
(b)whether the financial statements are based on a historical cost approach or a current cost approach; and.
(a)the cost or carrying amount, as appropriate,translated at the exchange rate at the date when that amount was determined(ie the rate at the date of the transaction for an item measured in terms of historical cost); and.
Most non-financial assets that an entity initially recognised at historical cost are subsequently measured on other measurement bases.
In such a case, the amount of the surplus realised is the difference between amortisation based on the revalued carrying amount of the asset andamortisation that would have been recognised based on the asset's historical cost.
All other property, plant andequipment are stated at historical cost less accumulated depreciation and impairment.
Upward movement provides the opportunity to unveil a new upward trend, which is also detected by the GTI VERA Convergence Divergence Indicator,a tool used by traders who track the historical cost to predict the future direction.
At initial recognition, an entity shall measure assets and liabilities at historical cost unless this Standard requires initial measurement on another basis such as fair value.
The accounts have been prepared on a historical cost basis, modified to include the market valuation of marketable securities(other than securities currently held for monetary policy purposes), gold and all other on-balance-sheet and off-balance-sheet assets and liabilities denominated in foreign currency.
(3) The tax depreciation charged for any asset referred to in Paragraph(1)shall be the accounting depreciation which would be charged theretofore on the historical cost of the said asset, adjusted according to the procedure established by Paragraph(2).
Whether the carrying amount is determined based on historical cost or fair value, the amounts so determined for foreign currency items are then reported in the reporting currency in accordance with this Standard.
(1) Upon determination of the tax financial result, the taxable person shall have the right to debit the accounting financial result thereof with the historical cost of an intangible fixed asset on a single occasion in the year of formation of the said result, where the following conditions are simultaneously fulfilled.