Примери за използване на Initial recognition на Английски и техните преводи на Български
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Initial recognition(Section 3.1).
Measurement after Initial Recognition.
(a)the initial recognition of goodwill; or.
(i) those designated as such upon initial recognition and.
Initial recognition of an asset or liability.
Principal is the fair value of the financial asset at initial recognition.
Initial recognition of financial instruments.
The presumption in paragraph 30 can be rebutted only on initial recognition.
Initial recognition of right-of-use assets.
The Company determines the classification of its financial instruments at initial recognition.
Initial recognition of financial instruments.
(a) those that the Company upon initial recognition designates as at fair value through profit or loss;
Initial recognition is normally for one year, and is then reviewed.
Paragraph 25 specifies the basis for initial recognition of the cost of an interest in a leased property.
This could occur when an election to apply the fair value model is made after initial recognition.
Fair value at initial recognition(paragraphs 57-60).
When determining whether there has been a significant increase in credit risk since initial recognition, an entity may apply.
(b)the initial recognition of an asset or liability in a transaction which.
The resulting taxable temporary difference arises from the initial recognition of the equity component separately from the liability component.
(b) the initial recognition of an asset or liability in a transaction which.
In the case of professions covered by Title III,Chapter III, this initial recognition shall respect the minimum training conditions laid down in that Chapter.
The initial recognition of intangible assets at amounts other than cost.
Those that the entity upon initial recognition designates as at fair value through profit or loss;
Initial recognition and from changes in the fair value of biological assets Related to agricultural activity(Ind AS 41 Agriculture);
The risk of a default occurring at initial recognition(based on the original, unmodified contractual terms).
On initial recognition it is part of a portfolio of identified financial assets that the Group manages together and has a recent actual pattern of short-term profit-taking; or.
A gain may arise on initial recognition of a biological asset, such as when a calf is born.
On initial recognition is part of identified financial instruments that are managed together and for which there is evidence of a recent pattern of making short-term profits, or.
Those designated as such upon initial recognition and(ii) those classified as held for trading in accordance with IAS 39.
After initial recognition, a lessee accounts for an intangible asset held under a finance lease in accordance with this Standard.