Примери за използване на Resources embodying на Английски и техните преводи на Български
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Probable outflow of resources embodying economic benefits.
Estimate can be made because they are present obligations andit is probable that an outflow of resources embodying economic benefits will.
(i)it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or.
Possible obligations, as it has yet to be confirmed whether the entity has a present obligation that could lead to an outflow of resources embodying economic benefits; or.
(a)a change in the estimated outflow of resources embodying economic benefits(eg cash flows) required to settle the obligation;
Possible obligations, as it has yet to be confirmed whether the entity has a present obligation that could lead to an outflow of resources embodying economic benefits; or.
If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision shall be reversed.
If it is more likely than not that no present obligation exists, the entity discloses a contingent liability,unless the possibility of an outflow of resources embodying economic benefits is remote.
If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision will be reversed.
For a liability to qualify for recognition there must be not onlya present obligation but also the probability of an outflow of resources embodying economic benefits to settle that obligation.
A liability is recognised in the balance sheet when it is probable that an outflow of resources embodying economic benefits will result from the settlement of a present obligation and the amount at which the settlement will take place can be measured reliably.
Where it is not probable that a present obligation exists,an enterprise discloses a contingent liability, unless the possibility of an outflow of resources embodying economic benefits is remote(see paragraph 81).
The entity recognizes a provision for the part of the obligation for which an outflow of resources embodying economic benefits or service potential is probable, except in the rare circumstances where no reliable estimate can be made.
In accordance with Accounting Rule 10,ÔA contingent liability is disclosed unless the possibility of an outflow of resources embodying economic benefits or service potential is remoteŐ(15).
The entity recognises a provision for the part of the obligation for which an outflow of resources embodying economic benefits is probable, except in the extremely rare circumstances where no reliable estimate can be made.
However, loan commitments excluded from the scope of Standard on Financial Instruments that are not commitments to provide loans at below-market interest rates are accounted for as contingent liabilities of the acquiree if, at the acquisition date,it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation or if the amount of the obligation cannot be measured with sufficient reliability.
(ii) in the case of a liability otherthan a contingent liability, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and its fair value can be measured reliably; and.
These liabilities are assessed continually to determine whether an outflow of resources embodying economic benefits has become probable.
(ii)present obligations that do not meet the recognition criteria in this Standard(because either it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation, or a sufficiently reliable estimate of the amount of the obligation cannot be made).
Examples of such obligations are penalties orclean-up costs for environmental damage, both of which would lead to an outflow of resources embodying economic benefits in settlement regardless of the future actions of the enterprise.
Examples of such obligations are penalties orclean-up costs for unlawful environmental damage, both of which would lead to an outflow of resources embodying economic benefits in settlement regardless of the future actions of the entity.
Changes in the measurement of an existing decommissioning, restoration and similar liability that result from changes in the estimated timing oramount of the outflow of resources embodying economic benefits required to settle the obligation, or a change in the discount rate, shall be accounted for in accordance with paragraphs 5- 7 below.
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