Примери коришћења Transaction price на Енглеском и њихови преводи на Српски
{-}
-
Colloquial
-
Ecclesiastic
-
Computer
-
Latin
-
Cyrillic
Identify the transaction price.
No transaction price is declared.
Determining the transaction price.
The transaction price has not been announced.
Determination of the transaction price.
The agreed transaction price corresponds to an EV/EBITDA multiple of 6.4 based on 2017's EBITDA.
The new standard introduces the core principle that revenue must be recognised when the goods or services are transferred to the customer, at the transaction price.
The transaction price is an outlier compared to other recent transaction prices for the same or similar assets.
When a financial asset or financial liability is recognised initially, an entity shall measure it at its fair value,which is normally the transaction price.
The transaction price is an outlier when compared with other recent transactions for the same or similar security.
With the advent of the remaining pyramid transactions, you can transfer the loss limit to the zero zone by setting a stop loss at the average transaction price.
The transaction price is an outlier when compared with other recent transactions for the same or a similar asset or liability.
The objective of using a valuation technique is to estimate what the transaction price would have been on the measurement date in an arm's length exchange motivated by normal business considerations.
Value is only one of the elements in the transaction(eg in a business combination), the transaction includes unstated rights andprivileges that are measured separately in accordance with another IFRS, or the transaction price includes transaction costs.
Paragraph B4 describes situations in which the transaction price might not represent the fair value of an asset or a liability at initial recognition.
For example, it might be necessary to include a risk adjustment when there is significant measurement uncertainty(eg when there has been a significant decrease in the volume or level of activity when compared with normal market activity for the asset or liability, orsimilar assets or liabilities, and the entity has determined that the transaction price or quoted price does not represent fair value, as described in paragraphs B37-B47).
Whether the transaction price can be considered to be an outlier when compared to other recent transactions for the very same or similar assets or liabilities.
With regard to transportation services and restaurants,the preauthorization may be higher than the actual transaction price since the companies may tack on a percentage of the total to cover gratuity.
(a)the most recent market transaction price, provided that there has not been a significant change in economic circumstances between the date of that transaction and the end of the reporting period;
When an asset is acquired ora liability is assumed in an exchange transaction for that asset or liability, the transaction price is the price paid to acquire the asset or received to assume the liability(an entry price). .
(a)the most recent market transaction price, provided that there has not been a significant change in economic circumstances between the date of that transaction and the end of the reporting period;
If another IFRS requires or permits an entity to measure an asset ora liability initially at fair value and the transaction price differs from fair value, the entity shall recognise the resulting gain or loss in profit or loss unless that IFRS specifies otherwise.
In many cases the transaction price will equal the fair value(eg that might be the case when on the transaction date the transaction to buy an asset takes place in the market in which the asset would be sold).
For example, at the transaction date, both the creditor andthe obligor accepted the transaction price for the liability with full knowledge that the obligation includes a restriction that prevents its transfer.
If the transaction price is fair value at initial recognition and a valuation technique that uses unobservable inputs will be used to measure fair value in subsequent periods, the valuation technique shall be calibrated so that at initial recognition the result of the valuation technique equals the transaction price. .
When determining whether fair value at initial recognition equals the transaction price, an entity shall take into account factors specific to the transaction and to the asset or liability.
Day 1" Profit When the transaction price in a non-active market is different to the fair value from other observable current market transaction in the same instrument or based on a valuation technique the variables of which include data from observable markets, the Bank immediately recognizes the difference between the transaction price and fair value("Day 1" profit) in the income statement.
A decrease in the volume or level of activity on its own may not indicate that a transaction price or quoted price does not represent fair value or that a transaction in that market is not orderly.
If the entity can demonstrate that the last transaction price is not fair value(eg because it reflected the amount that an entity would receive or pay in a forced transaction, involuntary liquidation or distress sale), that price is adjusted.
The method best suited to the case circumstances shall be applied in determining the transaction price in accordance with the"arm's reach" principle, where it is also permissible to apply several methods combined when necessary.