Примери коришћења Presentation currency 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
Let us say, private presentation currency.
Use of a presentation currency other than the functional.
This Standard prescribes how to include foreign currency transactions and foreign operations in the financial statements of an entity andhow to translate financial statements into a presentation currency.
Presentation currency: the currency in which financial statements are presented.
This course discusses the inclusion of foreign currency transactions and foreign operations in the financial statements of an entity, andthe translation of financial statements into a presentation currency.
Presentation currency is the currency in which the financial report is presented.
The results and financial position of an entity whose functional currency is the currency of a hyperinflationary economy shall be translated into a different presentation currency using the following procedures.
The use of a presentation currency other than the functional currency. .
The objective of this Standard is to prescribe how to include foreign currency transactions and foreign operations in the financial report of an entity andhow to translate the financial report into a presentation currency.
The presentation currency is the currency in which the financial statements are presented.
(vi) the net exchange differences arising on the translation of the financial statements into a different presentation currency, and on translation of a foreign operation into the presentation currency of the reporting entity;
If the presentation currency differs from the entity's functional currency, it translates its results andfinancial position into the presentation currency.
An entity whose functional currency is the currency of a hyperinflationary economy shall translate its results andfinancial position into a different presentation currency using the procedures specified in Section 31 Hyperinflation.
If the presentation currency differs from the entity's functional currency, the entity shall translate its items of income and expense andfinancial position into the presentation currency.
(viii)the net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity; and.
Functional and presentation currency Items included in the financial statements of the Bank are measured using the currency of the primary economic environment in which the entity operates("the functional currency").
When an economy ceases to be hyperinflationary and an entity discontinues the preparation and presentation of financial statements prepared in accordance with this section,it shall treat the amounts expressed in the presentation currency at the end of the previous reporting period as the basis for the carrying amounts in its subsequent financial statements.
When the presentation currency is different from the functional currency, state that fact and disclose the functional currency and the reason for using a different presentation currency; and.
When the presentation currency is different from the functional currency, an entity shall state that fact and shall disclose the functional currency and the reason for using a different presentation currency.
When the presentation currency is different from the functional currency, that fact shall be stated, together with disclosure of the functional currency and the reason for using a different presentation currency.