Примери коришћења Fair value can на Енглеском и њихови преводи на Српски
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Colloquial
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Ecclesiastic
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Cyrillic
Fair value cannot be determined reliably.
The reasons why fair value cannot be determined.
In the case of an intangible asset ora contingent liability, its fair value can be measured reliably.
Where fair value cannot be reliably measured.
Section 16 Investment Property applies to investment property whose fair value can be measured reliably without undue cost or effort.
If its fair value cannot be measured reliably.
An intangible asset purchased with a business is normally recognised as an asset because its fair value can generally be measured with sufficient reliability.
Because their 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, and its fair value can be measured reliably;
An explanation of why fair value cannot be determined 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 and its fair value can be measured reliably;
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.
(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, and its fair value can be measured reliably; and.
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.
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.
If the shares are publicly traded or their 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.
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.
For equity-settled share-based payment transactions, the entity shall measure the goods or services received, and the corresponding increase in equity, directly,at the fair value of the goods or services received, unless that fair value cannot be estimated 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.
For equity-settled share-based payment transactions, the entity shall measure the goods or services received, and the corresponding increase in equity, directly, at the fair value of the goods orservices received, unless that fair value cannot be estimated reliably.
Section 11 requires an amortised cost model for all basic financial instruments except for investments in non-convertible preference shares and non-puttable ordinary orpreference shares that are publicly traded or whose fair value can otherwise be measured reliably without undue cost or effort.
Where fair value could not be obtained without undue cost or effort, the property was accounted for using the cost model in Section 17 Property, Plant and Equipment.
A property interest that is held by a lessee under an operating lease may be classified and accounted for as investment property using this section if, and only if,the property would otherwise meet the definition of an investment property and the lessee can measure the fair value of the property interest without undue cost or effort on an on- going basis.