-
1 Financial Instruments: Recognition and Measurement
Универсальный англо-русский словарь > Financial Instruments: Recognition and Measurement
-
2 recognition and measurement, eligible hedged items
recognition and measurement, eligible hedged items ACC Ansatz und Bewertung, qualifizierende gesicherte Grundgeschäfte (Ergänzung zu IAS 39 Finanzinstrumente, amendment to IAS 39 Financial Instruments)Englisch-Deutsch Fachwörterbuch der Wirtschaft > recognition and measurement, eligible hedged items
-
3 IAS financial instruments
IAS financial instruments ACC, FIN IAS-Finanzinstrumente npl (four categories of IAS 39 financial assets: 1. Held-to-maturity investments; 2. Loans and receivables originated by the enterprise; 3. Held for trading; 4. Available for sale; cf IAS 32.5, 39.13 ff; IAS 39 Financial Instruments: Recognition and Measurement are replaced by IFRS 9 Classification and Measurement of Financial Assets, the new approach divides financial assets into only two categories while the former requirements in IAS 39 proposed four different categories; IFRS 9 Kategorisierung und Bewertung von finanziellen Vermögenswerten, mit nur zwei Finanzinstrumenten)Englisch-Deutsch Fachwörterbuch der Wirtschaft > IAS financial instruments
-
4 reclassification of financial instruments
Общая лексика: переклассификация финансовых инстру (англ. термин взят из Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures)Универсальный англо-русский словарь > reclassification of financial instruments
-
5 financial assets at fair value through profit and loss
Общая лексика: финансовые активы, учитываемые по справедливой стоимости с отражением её изменений в финансовом результате (IAS 39 Financial Instruments: Recognition and Measurement)Универсальный англо-русский словарь > financial assets at fair value through profit and loss
-
6 hedged items
hedged items ACC gesicherte Grundgeschäfte npl (in der Ergänzung zu IAS 39 Finanzinstrumente, in the amendment to IAS 39 Financial Instruments; IAS 39 Financial Instruments: Recognition and Measurement will be replaced by IFRS 9 Classification and Measurement of Financial Assets = IFRS 9 Kategorisierung und Bewertung von finanziellen Vermögenswerten)Englisch-Deutsch Fachwörterbuch der Wirtschaft > hedged items
-
7 переклассификация финансовых инстру
Универсальный русско-английский словарь > переклассификация финансовых инстру
-
8 финансовые активы, учитываемые по справедливой стоимости с отражением её изменений в финансовом результате
General subject: financial assets at fair value through profit and loss (IAS 39 Financial Instruments: Recognition and Measurement)Универсальный русско-английский словарь > финансовые активы, учитываемые по справедливой стоимости с отражением её изменений в финансовом результате
-
9 Финансовые инструменты: признание и оценка
Универсальный русско-английский словарь > Финансовые инструменты: признание и оценка
-
10 Ansatz und Bewertung, qualifizierende gesicherte Grundgeschäfte
Ansatz und Bewertung, qualifizierende gesicherte Grundgeschäfte RW recognition and measurement, eligible hedged items (Ergänzung zu IAS 39 Finanzinstrumente, amendment to IAS 39 Financial Instruments)Business german-english dictionary > Ansatz und Bewertung, qualifizierende gesicherte Grundgeschäfte
См. также в других словарях:
International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… … Wikipedia
International Financial Reporting Standards — Les normes internationales d information financière, plus connues au sein de la profession comptable et financière sous leur nom anglais de International Financial Reporting Standards ou IFRS sont des normes comptables, élaborées par le Bureau… … Wikipédia en Français
Historical cost — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Computers and Information Systems — ▪ 2009 Introduction Smartphone: The New Computer. The market for the smartphone in reality a handheld computer for Web browsing, e mail, music, and video that was integrated with a cellular telephone continued to grow in 2008. According to… … Universalium
Business and Industry Review — ▪ 1999 Introduction Overview Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… … Universalium
IAS/IFRS — International Financial Reporting Standards Les normes internationales d information financière, plus connues au sein de la profession comptable et financière sous leur nom anglais de International Financial Reporting Standards ou IFRS sont des… … Wikipédia en Français
IAS IFRS — International Financial Reporting Standards Les normes internationales d information financière, plus connues au sein de la profession comptable et financière sous leur nom anglais de International Financial Reporting Standards ou IFRS sont des… … Wikipédia en Français
IFRS — International Financial Reporting Standards Les normes internationales d information financière, plus connues au sein de la profession comptable et financière sous leur nom anglais de International Financial Reporting Standards ou IFRS sont des… … Wikipédia en Français
International Accounting Standards — International Financial Reporting Standards Les normes internationales d information financière, plus connues au sein de la profession comptable et financière sous leur nom anglais de International Financial Reporting Standards ou IFRS sont des… … Wikipédia en Français
Normes IAS — International Financial Reporting Standards Les normes internationales d information financière, plus connues au sein de la profession comptable et financière sous leur nom anglais de International Financial Reporting Standards ou IFRS sont des… … Wikipédia en Français
Normes IAS/IFRS — International Financial Reporting Standards Les normes internationales d information financière, plus connues au sein de la profession comptable et financière sous leur nom anglais de International Financial Reporting Standards ou IFRS sont des… … Wikipédia en Français
