Примери за използване на Restatement на Английски и техните преводи на Български
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Enron announced massive financial restatements.
(d) restatements of retained earnings for changes in accounting policy.
In my opinion, much of the Communist Manifesto is a restatement of Luke 6:31.
Restatement is not permitted if the conditions are not met when the contingency period expires.
Furthermore, separate presentation of the financial statements before restatement is discouraged.
It is a matter of judgement when restatement of financial statements in accordance with this Standard becomes necessary.
In these rare circumstances, it may be necessary, in the first period of application of this Standard, to use an independent professional assessment of the value of the items as the basis for their restatement.
The restatement of financial statements in accordance with this Standard requires the application of certain procedures as well as judgement.
China's announced reforms to financial services are largely a restatement of old promises and may well not be implemented effectively.
The restatement of financial statements in accordance with this Standard requires the application of certain procedures as well as judgement.
A general price index may not be available for the periods for which the restatement of property, plant and equipment is required by this Standard.
A reorganisation involves the restatement of assets and liabilities, as well as holding talks with creditors to make arrangements for making repayments.
A general price index may not be available for the periods for which the restatement of property, plant and equipment is required by this Standard.
The restatement of financial statements in accordance with this section requires the use of a general price index that reflects changes in general purchasing power.
The tribunal refers to the American Law Institute's Restatement(Third) of the Foreign Relations Law, Tecmed v. Mexico, CME v. Czech Republic, Genin v.
Following restatement of the tax due on real estate properties for 2019, amounts deposited in exceess shall be subject to offsetting or reimbursement pursuant to the Taxation and Social Security Procedural Code.
A general price index may not be available for the periods for which the restatement of property, plant and equipment is required by this Standard.
Today, many free online resources exist to research issues pertinent to international commercial arbitration law and investment treaty arbitrations, including doctrine, caselaw,commentary, restatements and even audiovisual materials.
In some jurisdictions, the revaluation or other restatement of an asset to fair value affects taxable profit(tax loss) for the current period.
For example, data may not have been collected in the prior period(s) in a way thatallows either retrospective application of a new accounting policy(including, forthe purpose of paragraphs 51- 53,its prospective application to prior periods) orretrospective restatement to correct a prior period error, and it may beimpracticable to recreate the information.
The current cost statement of comprehensive income, before restatement, generally reports costs current at the time at which the underlying transactions or events occurred.
An entity cannot avoid restatement in accordance with IAS 29 by, for example, adopting as its functional currency a currency other than the functional currency determined in accordance with this Standard(such as the functional currency of its parent).
National tax authorities, however, may have a preference, orin cases of fraud suspicion may require the restatement of income under an alternative method, leading to a higher taxes due plus penalties.
In other jurisdictions, the revaluation or restatement of an asset does not affect taxable profit in the period of the revaluation or restatement and, consequently, the tax base of the asset is not adjusted.
International arbitration law is an eclectic body of law, composed of decisions rendered by international arbitration courts and arbitration tribunals,domestic court judgments, restatements, domestic arbitration laws, international treaties, and awards of supranational institutions.
Reflecting common judicial practice, the Restatement explains that the"right to privacy" encompasses four distinct causes of action in tort under that umbrella. See Restatement,§ 652A.
For non-monetary items carried in the opening balance sheet at amounts current at dates other than those of acquisition or incurrence, that restatement shall reflect instead the effect of inflation from the dates those carrying amounts were determined until the end of the reporting period.
According to the Restatement, whoever makes a false statement in the course of his business, profession, or employment, or in any pecuniary transaction can be held liable"if he fails to exercise reasonable care or competence in obtaining or communicating the information." Restatement,§ 552(1).
This gain orloss on the net monetary position may be derived as the difference resulting from the restatement of non-monetary assets, owners' equity and items in the statement of comprehensive income items and the adjustment of index linked assets and liabilities.