Примери за използване на Balance sheet date на Английски и техните преводи на Български
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A management or board decision to restructure taken before the balance sheet date does not give rise to a constructive obligation at the balance sheet date unless the enterprise has, before the balance sheet date: .
ensure that the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date.
The Group determines the expected cost of accumulating paid leave as the additional amount that the entity expects to pay as a result of the unused entitlement established at the balance sheet date.
The objective of determining fair value for an instrument that is traded in an active market is to arrive at the price at which a transaction would occur at the balance sheet date in that instrument(i.e., without repackaging the instrument)
The IASB decided to clarify that the objective of fair value measurement is to arrive at the price at which a transaction would occur at the balance sheet date in the same instrument(ie without modification
The present value of the defined benefit obligation is calculated by discounting the estimated future cash flows using a rate which is determined by reference to market yields at the balance sheet date on high-quality euro-denominated corporate bonds that have similar terms to maturity to the related obligation.
losses become apparent only between the balance sheet date and the date on which the balance sheet is drawn up.
are the result of the conversion of such transactions into their euro equivalents at the exchange rates prevailing on the balance sheet date, compared with the euro values resulting from the conversion of the transactions at the average cost of the respective foreign currency on that date(see“Off-balance-sheet instruments” and“Gold
Changes in an entity s equity between two balance sheet dates reflect the increase
Changes in an entity s equity between two balance sheet dates reflect the increase
Events After the Balance Sheet Date.
(i) Events after the balance sheet date;
The significant events after the balance sheet date;
Gold is valued at the market price prevailing at the balance sheet date.
Expected to be realised within 12 months from the balance sheet date, or.
Those events that provide evidence of conditions that existed at the balance sheet date.
Those, which are indicative of conditions that arose subsequent to the balance sheet date.
For each class of asset, the net carrying value at the balance sheet date.
Deferred taxes are calculated using the tax rates set at the balance sheet date.
(b) is due to be settled within twelve months of the balance sheet date.