Примери за използване на Transactions and events на Английски и техните преводи на Български
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Transactions and events have been recorded in the correct accounting period.
Specifying the treatment of accounting involving revenue which arises from certain transactions and events.
Completeness- all transactions and events that should be reflected are recorded.
This Standard prescribes the accounting treatment of revenue arising from certain types of transactions and events.
Completeness- all transactions and events that should have been recorded have been recorded.
The objective of IAS 18 is to prescribe the accounting treatment for revenue arising from certain types of transactions and events.
(i) Occurrence- transactions and events that have been recorded have occurredand pertain to the entity.
The objective of this Standard is to prescribe the accounting treatment of revenue arising from certain types of transactions and events.
Amounts and other data related to the transactions and events have been recorded appropriately.
Using the options game, you will fight to kill the monsters that will obstruct your way,to collect useful resources on the galaxy, to participate in various transactions and events.
The recognition, measurement and disclosure of specific transactions and events are dealt with in other Nepal Accounting Standards.
(i) Occurrence- the transactions and events that have been recorded or disclosed, have occurred, and such transactions and events pertain to the entity.
(iii) Accuracy- amounts and other data relating to recorded transactions and events have been recorded appropriately.
Substance over form: transactions and events are accounted for in accordance with their content, essence and business reality, not formally, based on their legal form;
For example, the auditor may choose to combine the assertions about transactions and events with the assertions about account balances.
As described here, the goodwill impairment testing in accordance with IAS 36 required the standard(specialists) and business(specialists)to be combined when translating transactions and events into numbers.
Thus, the accountants used real business transactions and events(cases) which acted as tangible definitions helping to understand the meanings of the standards.
Thus, as the IFRS specialist explained,the purpose of the discussion in the IFRS working group meetings was to make sure that all details of transactions and events are taken into account in the impairment testing.
Our accounting services include both consultation on the accounting treatment of transactions and events and the overall organization and conduct of accounting, assessment of the effectiveness and organization of internal control.
Depending on the case, the divisional controllers discussed with the(operational/business) experts of the divisions or/and with other controllers of the divisions and together clarified the characteristics of the transactions and events.
Moreover, the accountants of units such as finance orreal estate having special operations, transactions and events needed to be represented in the group because of their knowledge of these special operations, transactions e.g.
IFRS aim at establishing a harmonised accounting language, understood and“spoken” in any country and company, specifying exactly how accountants must maintain and report particular types of transactions and events in their financial statements.
If a member of the group uses accounting policies other than those adopted in the consolidated financial statements for like transactions and events in similar circumstances, appropriate adjustments are made to its financial statements in preparing the consolidated financial statements.
The objective of the Financial Statement Discussion and Analysis(FSDA) according to the IPSASB Recommended Practice Guideline 2(RPG 2)is to provide‘an explanation of the significant items, transactions and events presented in an entity's financial statements and the factors that influence them.'.
As another example,there may not be a separate assertion related to cut-off of transactions and events when the occurrenceand completeness assertions include appropriate consideration of recording transactions in the correct accounting period.
One of the key issues is argued to be the fact that, as relatively more principles-based standards, IFRS require accountants to‘grasp a comprehensive understanding of the business and economic fundamentals of transactions and events before deciding on its accounting treatment' Carmona and Trombetta, 2008, p.
If an associate uses accounting policies other than those of the investor for like transactions and events in similar circumstances, adjustments shall be made to conform the associate's accounting policies to those of the investor when the associate's financial statements are used by the investor in applying the equity method.
The current and deferred tax consequences of a change in tax status shall be included in profit or loss for the period,unless those consequences relate to transactions and events that result, in the same or a different period, in a direct credit or charge to the recognised amount of equity or in amounts recognised in other comprehensive income.
If a member of the group uses accounting policies other than those adopted in the consolidated financial statements for like transactions and events in similar circumstances, appropriate adjustments are made to that group member's financial statements in preparing the consolidated financial statements to ensure conformity with the group's accounting policies.