Примери за използване на Statement of financial на Английски и техните преводи на Български
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resulted in a material misstatement in the AgencyŐs balance sheet and statement of financial performance.
It recognizes the fair value of the hedging instrument as an asset or liability in the statement of financial position.
the net amount presented in the statement of financial position when, and only when, an entity.
Carrying amount is the amount at which an asset is recognised in the statement of financial position.
The liabilities of a disposal group classified as held for sale shall be presented separately from other liabilities in the statement of financial position.
In paragraph 29, last sentence,‘on its balance sheet' is amended to‘in its statement of financial position'.
The fair value of any plan assets is deducted in determining the amount recognised in the statement of financial position under paragraph 54.
In paragraph 25,‘balance sheet items' is amended to‘items in the statement of financial position'.
liability recognised in the statement of financial position'.
This section sets out the information that is to be presented in a statement of financial condition and how to present it.
liabilities recognised in the statement of financial position for each period presented;
Some items have a tax base but are not recognised as assets and liabilities in the statement of financial position.
form 2"Statement of financial results.".
Notes contain information in addition to that presented in the statement of financial position, statement of comprehensive income,
information on prior or duplicate publication and a statement of financial or other relationships that might lead to a conflict of interest.
shall offset them only to the extent that their carrying amounts are offset in the statement of financial position.
(261) The financial statements comprise the statement of financial position, the statement of financial performance,
The statement of financial position and statement of comprehensive income of such an invitee are restated in accordance with this Standard
it shall measure that investment at one of the following amounts in its separate opening IFRS statement of financial position.
The statement of financial position and statement of comprehensive income of such an investee are restated in accordance with this Standard