Примери коришћења Be measured reliably на Енглеском и њихови преводи на Српски
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Colloquial
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Ecclesiastic
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Computer
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Latin
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Cyrillic
If its fair value cannot be measured reliably.
(a) In the case of a tangible fixed asset, it is probable that any associated future economic benefits will flow to the acquirer, andits fair value can be measured reliably;
The fair value or cost of the asset can be measured reliably without undue cost or effort.
The stage of completion of the transaction at the balance sheet date can be measured reliably; and.
Only investment property whose fair value can be measured reliably without undue cost or effort on an ongoing basis is accounted for in accordance with this section at fair value through profit or loss.
Because their fair value cannot be measured reliably;
Investment property whose fair value can be measured reliably without undue cost or effort shall be measured at fair value at each reporting date with changes in fair value recognised in profit or loss.
(ii) the cost of the asset can be measured reliably.
(ii) in the case of a liability other than a contingent liability, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, andits fair value can be measured reliably; and.
If the shares are publicly traded ortheir fair value can otherwise be measured reliably without undue cost or effort, the investment shall be measured at fair value with changes in fair value recognised in profit or loss; and.
Fair value orcost of the asset can be measured reliably.
However, if the fair value of the investment property component cannot be measured reliably without undue cost or effort, the entire property shall be accounted for as property, plant and equipment in accordance with Section 17.
(b)an explanation of why fair value cannot be measured reliably;
In the case of an asset other than an intangible asset, it is probable that any associated future economic benefits will flow to the acquirer andits fair value can be measured reliably;
(B) the resource's cost orvalue can be measured reliably.
An entity shall recognise income in the statement of comprehensive income(or in the income statement, if presented) when an increase in future economic benefits related to an increase in an asset ora decrease of a liability has arisen that can be measured reliably.
The stage of completion at the reporting date can be measured reliably;
B If a business combination agreement provides for an adjustment to the cost of the combination contingent on future events,the acquirer shall include the amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.
Section 16 Investment Property applies to investment property whose fair value can be measured reliably without undue cost or effort.
Section 11 requires an amortised cost model for all basic financial instruments except for investments in non-convertible preference shares and non-puttable ordinary or preference shares that are publicly traded orwhose fair value can otherwise be measured reliably without undue cost or effort.
An investor using the fair value model shall use the cost model for any investment in an associate for which fair value cannot be measured reliably without undue cost or effort.
(c) The stage of completion of the transaction at the end of the reporting period can be measured reliably.
In the case of an intangible asset or a contingent liability,its fair value can be measured reliably.
(e)the costs incurred orto be incurred in respect of the transaction can be measured reliably.
A venturer using the fair value model shall use the cost model for any investment in a jointly controlled entity for which fair value cannot be measured reliably without undue cost or effort.
The costs incurred for the transaction andthe costs to complete the transaction can be measure reliably.
Where fair value cannot be reliably measured.
(b) the cost or value associated with the item of asset can be reliably measured.
Biological assets, both at initial recognition and at each subsequent reporting date, are measured at fair value less costs to sell,except where fair value cannot be reliably measured.
Impairment losses are calculated only if there is objective evidence of impairment which resulted from one or several events that occurred after the initial recognition of an asset and when these events influence the estimated future cash flows from financial assets or a group of financial assets and effects can be reliably measured.