Примери за използване на Obtains control на Английски и техните преводи на Български
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Asset is transferred when(or as) the customer obtains control of that asset.
If an entity obtains control of one or more other entities that are not businesses, the bringing together of those entities is not a business combination.
Goods or services are transferred when(or as) the customer obtains control of them.
The acquirer is the combining entity that obtains control of the other combining entities or businesses.
Application of the purchase method starts from the acquisition date,which is the date on which the acquirer effectively obtains control of the acquiree.
When evaluating whether a customer obtains control of an asset, an entity shall consider any agreement to repurchase the asset(see paragraphs B64- B76).
A good or service is transferred when(or as) the customer obtains control of that good or service.
To determine the point in time at which a customer obtains control of a promised asset and the entity satisfies a performance obligation, the entity shall consider the requirements for control in paragraphs 31- 34.
Acquisition date: The date on which the acquirer effectively obtains control of the acquiree.
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).
Acquisition date is the date when the acquirer obtains control over the target.
Because control is the power to govern the financial and operating policies of an entity or business so as to obtain benefits from its activities, it is not necessary for a transaction to be closed orfinalised at law before the acquirer obtains control.
(d)a group of former owners of one of the combining entities obtains control of the combined entity.
Consolidation of an investee begins from the date the Group obtains control over the investee and ceases when the Group loses control over the investee.
B5 This IFRS defines a business combination as a transaction orother event in which an acquirer obtains control of one or more businesses.
The result of nearly all business combinations is that one entity,the acquirer, obtains control of one or more other businesses, the acquiree.
(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.
An entity shall consider such clauses when evaluating when a customer obtains control of a good or service.
Generally, that is the time of passing of risk, similarly as in Directive 2011/83/EU, where the consumer or a third party, designated by the consumer, including a carrier,commissioned by the consumer, obtains control over the goods.
The acquisition date is the date on which the acquirer effectively obtains control of the acquiree.
B80 An entity shall determine when it has satisfied its performance obligation to transfer a product by evaluating when a customer obtains control of that product(see paragraph 38).
For performance obligations satisfied at a point in time,the significant judgments made in evaluating when a customer obtains control of promised goods or services.
Revenue from a performance obligation satisfied at a point in time is recognized at the point in time that the Company determines the customer obtains control over the promised good or service.
If a customer contributes goods or services(for example, materials, equipment or labour) to facilitate an entity's fulfilment of the contract,the entity shall assess whether it obtains control of those contributed goods or services.
To obtain control over public opinion it is first necessary toconfuse it.".
But since the CCP obtained control of the country, peasants have experienced severe discrimination.
Obtaining control over one or more entities that are not businesses is not considered a business combination.
The customer is expected to obtain control of the good significantly before receiving services related to the good;
In the last 26 months Zeira Corp. has obtained control of 7 percent of the world's coltan reserves.
However, a customer may have obtained control of a product even though that product remains in the physical possession of the entity.