Примери коришћења Separate financial на Енглеском и њихови преводи на Српски
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Fair value at the entityâs date of transition to Ind ASs in its separate financial statements; or.
IAS 27 Consolidated and Separate Financial Statements(as amended in 2008) amended paragraphs B1 and B7.
Control of one entity by another is described in Section 9 Consolidated and Separate Financial Statements.
An entity's separate financial statements to which LAS 27 Separate Financial Statements applies.
Paragraph 9.26 establishes the requirements for accounting for associates in separate financial statements.
In this scenario,you can envision four separate financial obligations in order of importance, in which paying off debt is dead last.
Paragraph 9.26 establishes the requirements for accounting for a venturer's interest in a joint venture in separate financial statements.
This Standard does not require presentation of separate financial statements for the parent entity or for the individual subsidiaries.
When a parent(other than a parent covered by paragraph 42), venturer with an interest in ajointly controlled entity or an investor in an associate prepares separate financial statements, those separate financial statements shall disclose.
When an entity prepares separate financial statements, paragraph 9.26 requires it to account for its investments in subsidiaries, associates and jointly controlled entities either.
Beograd(hereinafter: the"Parent entity" or the"Bank"), where the Parent entity owns 100% equity share of Sogelease The separate financial statements of the Bank were issued on March 30th, 2015 Srbija d.o.o.
When an entity prepares separate financial statements, IAS 27(as amended in 2008) requires it to account for its investments in subsidiaries, jointly controlled entities and associates either.
When a parent, an investor in an associate ora venturer with an interest in a jointly controlled entity prepares separate financial statements, those separate financial statements shall disclose:(a).
His party is also facing two separate financial inquiries for possible money laundering and for global corruption over suspicions that it tried to obtain millions of euros via a secret Russian oil deal- accusations it denies.
If a financial report contains both the consolidated financial statements of a parent that is within the scope of this IFRS as well as the parent's separate financial statements, segment information is required only in the consolidated financial statements.
Separate financial statements are those presented by a parent, an investor in an associate or a venturer in a jointly controlled entity, in which the investments are accounted for on the basis of the direct equity interest rather than on the basis of the reported results and net assets of the investees.
The IFRS for SMEs and full IFRS do not require presentation of separate financial statements for the parent entity or for the individual subsidiaries.
Separate financial statements- financial reporting to the parent company, investor in an associate or a member of jointly controlled entity, in which investments are accounted for on the basis of direct shares of equity interests, and not on the basis of the reported results and net assets of the investees.
Others, whether or not they allow you to keep the product,may offer separate financial compensation, while some companies simply offer a discount on the toys you test.
Therefore, if its investee is in the same group as the shareholder,in accordance with paragraph 43C, the shareholder shall measure its obligation in accordance with the requirements applicable to cash-settled share-based payment transactions in the shareholder's separate financial statements and those applicable to equity-settled share-based payment transactions in the shareholder's consolidated financial statements.
(i) if an entity has interests in unconsolidated structured entities and prepares separate financial statements as its only financial statements, it shall apply the requirements in paragraphs 24- 31when preparing those separate financial statements.
A subsidiary that recognises andmeasures employee benefit expense on the basis of a reasonable allocation of the expense recognised for the group(see paragraph 28.38) shall, in its separate financial statements, describe its policy for making the allocation and shall make the disclosures in(a)–(k) for the plan as a whole.
However, if an entity has interests in unconsolidated structured entities and prepares separate financial statements as its only financial statements, it shall apply the requirements in paragraphs 24- 31 of HKFRS 12 when preparing those separate financial statements.
Similarly, if an entity uses a deemed cost in its opening Ind AS Balance Sheet for an investment in a subsidiary, joint venture or associate in its separate financial statements(see paragraph D15), the entity's first Ind AS separate financial statements shall disclose.
When a parent, an investor in an associate ora venturer with an interest in a jointly controlled entity prepares separate financial statements and describes them as conforming to the IFRS for SMEs, those statements shall comply with all of the requirements of this Standard except as follows.
Similarly, if an entity uses a deemed cost in its opening IFRS statement of financial position for an investment in a subsidiary, jointly controlled entity or associate in its separate financial statements(see paragraph D15), the entity's first IFRS separate financial statements shall disclose.
Exchange differences arising on a monetary item that forms part of a reporting entity's net investment in a foreign operation shall be recognised in profit or loss in the separate financial statements of the reporting entity or the individual financial statements of the foreign operation, as appropriate.
It has a purpose, and there are many smart things you can do to manage it, butkeep emotions separate from financial decisions.