Примери за използване на Embedded derivatives 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
Consequently, embedded derivatives that under IAS 39 would have been separately accounted for at FVTPL because they were not closely related to the host financial asset will no longer be separated.
shall not be considered as debt instruments with embedded derivatives, solely because of this feature.
is not required to, and does not, measure the embedded derivatives at fair value.
Notwithstanding paragraph 11, if a contract contains one or more embedded derivatives, an entity may designate the entire hybrid(combined)
if a contract contains one or more embedded derivatives and the host is not an asset within the scope of this Standard,
should not be considered to be debt instruments containing embedded derivatives solely because of those features.
instrument that contains one or more embedded derivatives, paragraph 11 requires the entity to identify any such embedded derivative,
instrument that contains one or more embedded derivatives, paragraph 11 requires the entity to identify any such embedded derivative,
instrument that contains one or more embedded derivatives, paragraph 11 requires the entity to identify any such embedded derivative,
shall not be considered as debt instruments with embedded derivatives solely because of such features.
Is an embedded derivative, but it also transfers insurance risk.
The economic characteristics and risks of the embedded derivative are not closely related to the.
This Standard does not address whether an embedded derivative shall be presented separately in the statement of financial position.
A separate instrument with the same terms as the embedded derivative would meet the definition of a derivative; and.
An embedded derivative shall be separated from the host contract and accounted for as a derivative under this Standard if,
(a)the economic characteristics and risks of the embedded derivative are not closely related to the economic characteristics
This Standard does not address whether an embedded derivative should be presented separately on the face of the financial statements.
An embedded derivative should be separated from the host contract and accounted for as a derivative under this Standard if,
Economic characteristics and risks of the embedded derivative are not closely related to the economic characteristics
IAS 39 paragraph 11 requires an embedded derivative to be separated from the host contract