Examples of using Functional currency in English and their translations into Serbian
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Each entity shall identify its functional currency.
Svaki entitet treba da odredi svoju funkcionalnu valutu.When determining the functional currency, an entity should consider the following factors.
LAS 21 requires each individual entity to determine its functional currency.
Svaki entitet treba da odredi svoju funkcionalnu valutu.The functional currency is the currency of the primary economic environment in which the Group entities operate.
Funkcionalna valuta entiteta je The following factors may also provide evidence of an entity's functional currency.
Sledeći faktori takođe mogu poslužiti kao dokaz o funkcionalnoj valuti entiteta.
All of the transactions which are not in the functional currency are treated as foreign transactions.
Све трансакције у Select a project currency that is different from the project functional currency.
Korišćenje In other words, an entity translates all items into the new functional currency using the exchange rate at the date of the change.
Drugim rečima, entitet prevodi sve stavke u novu funkcionalnu valutu korišćenjem kursa važećeg na datum promene.Amendment the functional currency are treated as foreign currency Company for the management of voluntary pension fund 12/2009 and 5/2010.
Koje nisu funkcionalna valuta, tretiraju se kao transakcije penzijskim fondom Societe 12/ 2009, ispravka 26/ 2009 i 5/ 2010.The use of a presentation currency other than the functional currency.
Korišćenje Transactions in other currencies than the functional currency are transactions in foreign currencies. .
Све трансакције у Foreign Currency Translation Items reported in the financial statements are measured using the currency of the Bank's primary economic environment(functional currency).
Stavke uključene u finansijske izveštaje Banke odmeravaju se korišćenjem valute primarnog privrednog okruženja u kome Banka posluje( funkcionalna valuta).Consequently an entity has to translate all the items into the new functional currency at the exchange rate at the date of change.
Drugim rečima, entitet prevodi sve stavke u novu funkcionalnu valutu korišćenjem kursa važećeg na datum promene.When there is a change in the functional currency of either the reporting entity or a significant foreign operation, that fact and the reason for the change in functional currency shall be disclosed.
U slučaju promene funkcionalne valute izveštajnog entiteta ili značajnog inostranog poslovanja, ta činjenica se obelodanjuje kao i razlog promene funkcionalne valute.All transactions that are not denominated in an entity's functional currency are foreign currency transactions.
Све трансакције у When there is a change in an entity's functional currency, the entity shall apply the translation procedures applicable to the new functional currency prospectively from the date of the change.
Kada dođe do promene All transactions in currencies other than the functional currency are treated as transactions in foreign currencies. .
Све трансакције у Change in functional currency When there is a change in a functional currency, then the entity applies the translation procedures related to the new functional currency prospectively from the date of the change.
Kada dođe do promene All transactions in currencies that are not functional currency are considered to be transactions in foreign currency. .
Sve transakcije u When there is a change in the functional currency of either the reporting entity or a significant foreign operation, the entity shall disclose that fact and the reason for the change in functional currency.
U slučaju promene funkcionalne valute izveštajnog entiteta ili značajnog inostranog poslovanja, ta činjenica se obelodanjuje kao i razlog promene funkcionalne valute.Remember that all transactions in currencies other than the functional currency are treated as transactions in foreign currencies. .
Све трансакције у That is the date when the functional currency no longer has either, or both, of the characteristics in paragraph D27, or when there is a change in the entity's functional currency to a currency that is not subject to severe hyperinflation.
Taj datum se događa kada funkcionalna valuta više nema jedno ili oba svojstva iz paragrafa D27, ili kada se dogodi promena iz Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions.
Transakcije u stranoj The date when an entity's functional currency no longer has either, or both, of the two characteristics of severe hyperinflation, or when there is a change in the entity's functional currency to a currency that is not subject to severe hyperinflation.
Taj datum se događa kada funkcionalna valuta više nema jedno ili oba svojstva iz paragrafa D27, ili kada se dogodi promena iz All transaction in currencies other than the functional currency should be treated as transactions in foreign currency. .
Све трансакције у Thus, they shall be expressed in the functional currency of the foreign operation and shall be translated at the closing rate in accordance with paragraph 30.18.
Dakle, isti se iskazuju u funkcionalnoj valuti inostranog poslovanja i prevode se po zaključnom kursu u skladu sa paragrafom 30. 18.If the presentation currency differs from the entity's functional currency, it translates its results and financial position into the presentation currency. .
Ako se valuta za prezentaciju razlikuje od funkcionalne valute entiteta, entitet vrši prevođenje stavki prihoda i rashoda i finansijske pozicije u valutu za prezentaciju.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.
Rezultati i finansijska pozicija entiteta čija funkcionalna valuta nije If the presentation currency differs from the entity's functional currency, the entity shall translate its items of income and expense and financial position into the presentation currency. .
Ako se valuta za prezentaciju razlikuje od funkcionalne valute entiteta, entitet vrši prevođenje stavki prihoda i rashoda i finansijske pozicije u valutu za prezentaciju.
