Примери за използване на Classified as held на Английски и техните преводи на Български
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Colloquial
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Official
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Medicine
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Ecclesiastic
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Ecclesiastic
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Computer
while it is part of a disposal group classified as held for sale.
expense recognised directly in equity relating to the non-current asset(or disposal group) classified as held for sale is presented separately.
loss(ie are derivatives, or are classified as held for trading).
expense recognised in other comprehensive income relating to a non-current asset(or disposal group) classified as held for sale.
Those designated as such upon initial recognition and(ii) those classified as held for trading in accordance with IAS 39.
equipment retired from active use and not classified as held for sale in accordance with IFRS 5; and.
loss or are classified as held for trading and accounted for in accordance with IAS 39 Financial Instruments:
Examples are financial liabilities classified as held for trading in accordance with AASB 139,
while it is part of a disposal group classified as held for sale.
Examples are some financial liabilities classified as held for trading in accordance with IAS 39,
loss on the remeasurement of a non-current asset(or disposal group) classified as held for sale that does not meet the definition of a discontinued operation shall be included in profit or loss from continuing operations.
Amortisation shall cease at the earlier of the date that the asset is classified as held for sale(or included in a disposal group that is classified as held for sale) in accordance with IFRS 5
The total of assets classified as held for sale and assets included in disposal groups classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale
which should be classified as held for trading, and those that the entity upon initial recognition designates as at fair value through profit or loss;
A discontinued operation is a component of an entity that either has been disposed of or is classified as held for sale and: represents a separate major line of business or geographical area of operations;
The entity shall measure a non-current asset that ceases to be classified as held for sale(or ceases to be included in a disposal group classified as held for sale) at the lower of.
Current assets also include assets held primarily for the purpose of trading(examples include some financial assets classified as held for trading in accordance with IAS 39)
that are to be classified as held for trading, measured at initial recognition at fair value through profit or loss;
has been either classified as held for sale or sold.
the assets of a disposal group classified as held for sale separately from other assets in the balance sheet.