Примери коришћења Fair value measurement на Енглеском и њихови преводи на Српски
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IFRS 13: Fair Value Measurement.
МСФИ 13: Одмеравање фер вредности.International Financial Reporting Standard(IFRS) 13: Fair Value Measurement.
Међународни стандард финансијског извештавања 13( IFRS 13)- Одмеравање фер вредности.However, the fair value measurement objective should remain the same;
Međutim, cilj odmeravanja fer vrednosti ostaje isti.Paragraph B2 describes the overall fair value measurement approach.
U paragrafu B2 se opisuje opšti pristup odmeravanju fer vrednosti.A fair value measurement requires an entity to determine all the.
International Financial Reporting Standard(IFRS) 13: Fair Value Measurement.
Međunarodni standard finansijskog izveštavanja 13( IFRS 13)- Odmeravanje fer vrednosti.A fair value measurement assumes that the transaction of selling the asset or transferring a liability occurs either.
Odmeravanje fer vrednosti se radi pod pretpostavkom da se transakcija prodaje imovine ili prenosa obaveze odvija ili.(b) the level of the fair value hierarchy within which the fair value measurement is categorised.
( b) nivo u hijerarhiji A fair value measurement assumes that the transaction to sell the asset or transfer the liability takes place either.
Odmeravanje fer vrednosti se radi pod pretpostavkom da se transakcija prodaje imovine ili prenosa obaveze odvija ili.Generally, the price that requires the least amount of subjective adjustments should be used for the fair value measurement.
Generalno, cena koja zahteva najmanji stepen subjektivnih korekcija treba da se koristi za odmeravanje fer vrednosti.When the Income Approach is used, fair value measurement reflects current market expectations about those future amounts.
Kada se koristi prihodni pristup, odmeravanje fer vrednosti odražava sadašnja očekivanja tržišta o tim budućim iznosima.This IFRS uses the term'fair value' in a way that differs in some respects from the definition of fair value in IFRS 13 Fair Value Measurement.
A U ovom IFRS se koristi termin' The fair value measurement is determined on the basis of current market expectations about those cash flows.
Odmeravanje fer vrednosti se utvrđuje na osnovu However, when providing this disclosure an entity cannot ignore quantitative unobservable inputs that are significant to the fair value measurement and are reasonably available to the entity.
Međutim, kada pravi ovo obelodanjivanje, entitet ne sme da ignoriše kvantitativne neuočljive inpute koji su značajni za odmeravanje fer vrednosti i koji su razumno raspoloživi entitetu.A fair value measurement is the point within that range that is most representative of fair value in the circumstances.
Odmeravanje fer vrednosti je tačka u tom rasponu koja je najreprezentativnija za A measurement that does not include an adjustment for risk would not represent a fair value measurement if market participants would include one when pricing the asset or liability.
The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either.
Odmeravanje fer vrednosti se radi pod pretpostavkom da se transakcija prodaje imovine ili prenosa obaveze odvija ili.The effect of a restriction that prevents the transfer of a liability or an entity's own equity instrument is either implicitly orexplicitly included in the other inputs to the fair value measurement.
Efekat ograničenja kojim se sprečava prenos obaveze ili instrumenta sopstvenog kapitala entiteta je ili implicitno ilieksplicitno obuhvaćen drugim inputima za odmeravanje fer vrednosti.The fair value measurement is estimated on the basis of the value indicated by current market expectations about those future amounts.
Odmeravanje fer vrednosti se utvrđuje na osnovu They are independent of each other, that is, they are not related parties,although the price in a related-party transaction may be used as an input to a fair value measurement if the reporting entity has evidence that the transaction was entered into at market terms.
( a) Transakcija se odvija između povezanih strana, iakocena u transakciji između povezanih strana može da se koristi kao input za omderavanje fer vrednosti ako entitet ima dokaz da je transakcija obavljena po tržišnim uslovima.The fair value measurement objective is to determine an exit price from the perspective of a market participant that holds the asset or owes the liability.
Cilj odmeravanja fer vrednosti ostaje isti, tj. izlazna cena na datum For a liability measured at fair value and issued with an inseparable third-party credit enhancement,an issuer shall disclose the existence of that credit enhancement and whether it is reflected in the fair value measurement of the liability.
Za obavezu koja se odmerava po The fair value measurement shall reflect market participants' expectations about the likelihood that such an arrangement would be legally enforceable in the event of default.
Odmeravanje fer vrednosti odražava očekivanja tržišnih učesnika o verovatnoći da takav aranžman bude zakonski izvršiv ukoliko nastupi slučaj neizvršenja ugovornih obaveza.They are independent of each other, that is, they are not related parties,although the price in a related-party transaction may be used as an input to a fair value measurement if the reporting entity has evidence that the transaction was entered into at market terms.
( a) Oni su nezavisni jedni od drugih, tj. nisu povezane strane po definiciji IAS-a 24, iakocena u transakciji između povezanih strana može da se koristi kao input za omderavanje fer vrednosti ako entitet ima dokaz da je transakcija obavljena po tržišnim uslovima.A fair value measurement should include a risk premium reflecting the amount that market participants would demand as compensation for the uncertainty inherent in the cash flows.
Odmeravanje fer vrednosti treba da uključi premiju za rizik koja odražava iznos koji tržišni učesnici zahtevaju kao nadoknadu za neizvesnost svojstvenu tokovima gotovine.If there are interrelationships between those inputs andother unobservable inputs used in the fair value measurement, the entity also provides a description of those interrelationships and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement. .
Kada postoje međupovezanosti između tih inputa idrugih neuočljivih inputa korišćenih u odmeravanju fer vrednosti, entitet takođe daje opis tih međupovezanosti i načina na koji one mogu da uveličaju ili ublaže efekte promena u neuočljivim inputima na odmerenu Premiums or discounts that reflect size as a characteristic of the entity 's holding( specifically, a blockage factor that adjusts the quoted price of an asset or a liability because the market 's normal daily trading volume is not sufficient to absorb the quantity held by the entity, as described in paragraph 80) rather than as a characteristic of the asset or liability( eg a control premium when measuring the fair value of a controlling interest)are not permitted in a fair value measurement.
Premije ili diskonti koji odražavaju veličinu kao karakteristiku portfolija entiteta( posebno, faktor blokade, kojim se koriguje kotirana cena imovine ili obaveze zato što uobičajeni dnevni obim trgovanja nije dovoljan da apsorbuje kvantitet koji entitet drži, kao što je opisano u paragrafu 80), umesto karakteristike same imovine ili obaveze( na primer, premija za kontrolno učešće prilikom However, the fair value measurement objective remains the same, that is, an exit price from the perspective of a market participant that holds the asset or owes the liability.
Međutim, cilj odmeravanja fer vrednosti ostaje isti, tj. izlazna cena na datum In these cases, we categorize the fair value measurement in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement. .
U takvim slučajevima, odmeravanje fer vrednosti se klasifikuje u celosti u isti nivo hijerarhije The fair value measurement of a non-financial asset assumes that the asset is sold consistently with the unit of account specified in other IFRSs(which may be an individual asset).
Odmeravanje fer vrednosti nefinansijske imovine pretpostavlja da se imovina konzistentno prodaje sa obračunskom jedinicom utvrđenom u drugim IFRS( koja može biti pojedinačna imovina).
